13 Nov 2018Posted By: Mudit Handa

All you need to know about annual return GSTR-9

It is an evident guideline that every taxpayer in India needs to furnish an annual record for his taxable transaction to the government. This is done in the form of the annual tax return. We all know that this is true in the case of income tax return. However, with the introduction of the new indirect tax regime, the government has also mandated the necessity to fulfil the annual GST return filing procedure. This is done by filing the annual GST return- FORM GSTR-9.


#1. What is all about GSTR 9?

The FORM GSTR-9 is an annual return, which is to be filed every year by the taxpayers having the GST registration, including those who have the GST registration under the composition levy scheme. GSTR-9 contains the details regarding the supplies made and received during the year under 3 tax heads- CGST, SGST and IGST. It combines the details furnished in the monthly and quarterly returns during the year.


#2. Who shall file the GSTR 9?

All the individuals having GST registration are required to fulfil the annual GST return filing procedure. This means that all regular taxpayers who are required to file the GSTR 1 and GSTR 3 are required to file GSTR-9 as well.

However, the following persons are not supposed to file the FORM GSTR 9:

  • Casual Taxable Person

  • Input service distributors

  • Non-resident taxable persons

  • Persons paying TDS u/s 51 of the CGST Act 2017 (tax deductees).


#3. What is the Due date for filing the GSTR-9?

The FORM GSTR-9 shall be filed on or before 31st of December of the subsequent fiscal year. Accordingly, the due date for filing GSTR 9 for FY 2017-18 is 31st December 2018.

#4. What is the Penalty for the late filing of GSTR-9 return?

  • Late fees for not filing the GSTR 9 within the due date is ₹100/- per day.
  • The maximum penalty in case of late GSTR 9 filing is the quarter per cent (0.25%) of the taxpayer’s turnover.
  • Additionally, the late fee is charged @ ₹100/- under CGST and ₹100/- under SGST. Thus, the total penalty is ₹200/- per day till such default continues.
  • There is no late fee on IGST.


#5. What are different types of annual return GSTR-9?

There are basically 4 types of return under GSTR 9 :

  • GSTR 9- This is to be filed by the regular taxpayers having GST registration and who file GSTR-1 and GSTR-3B.
  • GSTR 9A- This is to be filed by the individuals having GST registration under composition scheme.
  • GSTR 9B- GSTR 9B is to be filed by the e-commerce operators who have filed FORM GSTR 8.
  • GSTR 9C- GSTR 9C must be filed by the taxpayers having the annual turnover above ₹2 crores during the financial year. All such taxpayers are applicable for a GST tax audit. They need to file a copy of audited annual accounts and GST reconciliation statement along with GSTR 9C.

It is strongly advised to timely fulfil the annual GST return filing procedure to avoid a hefty penalty.


If you need any sort of assistance regarding GST registration or GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

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