WHAT IS GSTR-9:
Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return. In the Annual Return for F.Y 2017-18, the details pertaining to the period from July 2017 to March 2018 are to be reported. In case, the taxpayer is registered after 1st July 2017, in such case, details for the period from the effective date of registration till 31st March, 2018 is to be provided in Annual Return.
Who need to file Annual Return in Form GSTR-9?
Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year.
- Composition taxpayers are required to file Annual Return in Form GSTR-9A.
- Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD.
Can I file nil Form GSTR-9?
Nil Form GSTR-9 can be filed for the Financial year, if you have: –
- NOT made any outward supply (commonly known as sale); AND
- NOT received any goods/services (commonly known as purchase); AND
- NO other liability to report; AND
- NOT claimed any credit; AND
- NOT claimed any refund; AND
- NOT received any order creating demand; AND
- There is no late fee to be paid etc.
Which tables in Form GSTR-9 has auto-populated data from filed Form GSTR-1 and Form GSTR-3B?
Below tables in Form GSTR-9 has auto-populated data, from already filed Form GSTR-1 and Form GSTR-3B of the relevant financial year:
- 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable
- 5. Details of Outward supplies made during the financial year on which tax is not payable
- 6A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
- 6G- Input Tax credit received from ISD
- 6K- Transition Credit through TRAN-I (including revisions if any)
- 6L- Transition Credit through TRAN-II
- 9. Details of tax paid as declared in returns filed during the financial year
Steps to prepare GSTR-9 return online
- Download the draft system computed GSTR-9, summary of Form GSTR-1 and GSTR-3B for the financial year by clicking on relevant buttons. This is only for reference for filling the return, and will facilitate in providing details in actual tables.
- Click on tables (Box) selected and fill in the required details;
- Summary of added details would be available on the relevant box;
- Click on ‘Preview’ button to view summary in PDF or Excel format; and
- After adding and confirming the details, follow filing process as indicated at the bottom of this page.