Guide to file GSTR-9 on GST
portal
The GST portal provides facility to the registered taxpayers to file GSTR-9.
This article details out the steps to file GSTR-9 on GST portal. All Normal
taxpayers (including SEZ units and SEZ developers) are required to file an
annual return in Form GSTR-9 irrespective of the turnover of an entity. A
taxpayer must report the following details for the financial year in the annual
return:
Outward supplies
Inward supplies
Taxes paid
Refund claimed
Demand raised or
Input tax credit availed and utilised
One-click bulk download of GSTR data across months from GSTN.
Upload sales and purchase register at a click of a button.
Autofill HSN wise summary in GSTR-9.
In-built audit trail at an invoice level for each entry in the outward and
inward supplies tables.
A simple 19-point checklist to identify potential errors in the GSTR-9 form
with suggestions.
and many more…
To learn more about GSTR-9 feature on ClearTax GST, read here. Signup on
ClearTax today for a hassle-free GSTR 9 filing.
Latest Updates
28th May 2021
As per 43rd GST Council meeting outcome, GSTR-9 shall continue to be
optional for taxpayers with turnover up to Rs.2 crore, whereas GSTR-9C can
be self-certified by taxpayers with turnover less than or equal to Rs.5 crore
from FY 2020-21 onwards.
9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for
composition taxpayers due to the introduction of GSTR-4 (Annual return).
However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY
2018-19.
28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further
extended up to 31st March 2021.
30th December 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been
extended up to 28th February 2021.
28th October 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been
extended up to 31st December 2020.
15th October 2020
The CBIC has notified that the filing of GSTR-9 will be made optional for small
taxpayers (i.e. taxpayers with turnover up to Rs.2 crore) for FY 2019-20.
30th September 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been
extended up to 31st October 2020.
5th May 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 now stands
extended up to 30th September 2020.
23rd March 2020
The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation
Statement) for FY 2018-19 is extended to 30th June 2020.
Who must file GSTR-9?
There can be 3 cases in which a taxpayer is required to file GSTR-9 for a
financial year:
A registered taxpayer who is a normal taxpayer including SEZ units and
SEZ developers.
A composition taxpayer who opted out of the scheme in the middle of the
year and continues to be registered under GST.
A taxpayer who transitioned from VAT to GST in the first financial year of
GST implementation.
Example: Mr.A (registered under VAT previously) had registered under GST
on 1st October 2017 as a normal taxpayer. He then opted for the composition
scheme on 1st January 2018. Mr. A will now have to file the following returns:
GSTR- 9 for the period 1st October 2017 to 31st December 2017.
GSTR- 9A for the period 1st January 2018 to 31st March 2018.
Thereafter, for each financial year, he should file GSTR-9A till he opts
out of the scheme.
However, the following persons are not required to file GSTR- 9:
A taxpayer registered under the composition scheme
A casual taxpayer
Input service distributor
A non-resident taxpayer
A person deducting TDS u/s 51
A person collecting TCS u/s 52 as they must file GSTR-9B
Prerequisites for filing GSTR-9
A taxpayer should be registered as a normal taxpayer under GST at least
for a single day in a financial year.
A taxpayer should have filed GSTR-1 and GSTR-3B for the financial year
before filing the annual return because GSTR-9 is a compilation of data
filed in GSTR-1 and GSTR-3B.
Please note, table number 6A will be auto-filled based on the GSTR-3B
and the same is not editable.
Similarly, table number 8A will be auto-filled based on the details auto-
populated in GSTR-2A and the same is not editable.
The complete table number 9 – Details of Tax paid as declared in returns
filed during the financial year will be auto-filled based on the details
provided by you in Form GSTR-3B for the relevant financial year. ‘Paid
through Cash’ and ‘Paid through ITC’ columns are non-editable.
Step by step guide to filing GSTR-9
Step 1: Login and navigate to GSTR-9
Login to GST Portal and go to ‘Returns Dashboard’ and click ‘Annual
Return’.
Select the ‘Financial Year’ on the ‘File Annual Returns’ page. An important
message will pop up detailing the steps to be performed for
the Online/Offline filing of GSTR-9. Click ‘Prepare Online’.
Step 2: Answer a questionnaire to choose between a NIL return or an
annual return with data
Choose whether you want to file Nil return for the financial year by clicking
‘Yes’ or ‘No’. Select ‘Yes’ only if all of the below criteria are satisfied.
No outward supply
There is no receipt of goods/services
No other liability to report
Not claimed any credit
No refund claimed
No demand order received
Late fees not required to be paid
If you choose ‘Yes’ to file NIL returns, then click on ‘Next’ to Compute
Liabilities and file a NIL GSTR-9.
If you choose ‘No’ to NIL returns, click on ‘Next’, a page ‘GSTR-9
Annual Return for normal taxpayers’ is displayed. It will contain
various tiles for which details must be filled.
Click on all the three tabs to download:
GSTR- 9 System Computed Summary
GSTR-1 Summary
GSTR-3B Summary
The downloaded summaries will help taxpayers with the details to be provided
in various tiles of GSTR-9.
Step 3: Enter requisite details in various tables for the financial year
Tile: Details of advances, inward and outward supplies made during the
financial year on which tax is payable- Table 4N
Click on the tile. The details will be auto-populated on the basis of
information provided in GSTR-1 and GSTR-3B.
Edit the cells or enter the tax values. If the details vary +/- 20% from the
auto-populated details then the cells will be highlighted and a
confirmation message will pop up asking if you want to proceed despite
deviation.
Click ‘Yes’ to accept the details.
A confirmation will pop up displaying ‘Save request is accepted
successfully’.
Go back to the ‘GSTR-9 Dashboard’. The 4N tile will be updated.
Similarly, for the rest of the tables mentioned below, fill in the required
information and follow the same steps to save the data:
Details of outward supplies made during the financial year on which
tax is not payable- Table (5M)
ITC availed details during the financial year – Table 6(O)
Details of ITC reversed and Ineligible ITC for the financial year
– Table 7(I)
Other ITC related information – Table 8(A)
Details of tax paid as declared in returns filed during the financial
year –Table 9
Details of the previous Financial Year’s transactions reported in the
next Financial Year – Table 10, 11, 12 & 13
Differential tax paid on account of declaration- Table 10 & 11
Particulars of Demands and Refunds- Table 15
Supplies received from Composition taxpayers, deemed supply by
job worker and goods sent on approval basis –Table 16
HSN wise summary of Outward Supplies- Table 17
HSN wise summary of Inward Supplies –Table 18
Notes:
A taxpayer can edit the auto-populated details (i.e., the details flowing in
from GSTR-1 and GSTR-3B), except for Table No. 6 (O), 8(A) and 9.
To get the invoice-wise details of Table 8A, you can click on
the ‘Download Table 8A Document Details’ button appearing under
the instructions in the GSTR-9 form.
Step 4: Preview draft GSTR-9 in excel or PDF format
A taxpayer can preview the form in PDF/Excel format
For preview in PDF format:
Click Preview GSTR-9 (PDF) on the GSTR-9 dashboard.
A draft will be downloaded and on the review of the same if the taxpayer feels
that any changes are required, then the same can be performed by making
changes to GSTR-9 online and then regenerate the draft.
For preview in Excel format:
Click Preview GSTR-9 (Excel) on the GSTR-9 dashboard.
A draft will be downloaded and a link will be displayed.
Click on the link to download a zip file and the excel file of summary
GSTR-9 can be extracted from it.
On review of the draft if the taxpayer feels that any changes are required,
then the same can be performed by making changes to GSTR-9 online
and then regenerate the draft.
Step 5: Compute liabilities and late fees
On clicking compute liabilities, GST portal will process all the details provided
in various tables. It also calculates late fees if there is a delay in filing return.
After some time a confirmation message will be displayed for you to proceed
with filing. The taxpayer can make the payment from the funds available in the
electronic cash ledger. In case, the funds are low in the cash ledger the
additional payment can be made via Netbanking, over the counter or via
NEFT/RTGS by creating an additional payment challan. Note: GSTR-9
cannot be filed until the late fee if applicable, is paid off. A taxpayer should
again preview the draft GSTR-9 in PDF/Excel format by following the same
steps as mentioned in Step 4. Reviewing the file again is a must because now
it will reflect the details of late fees paid and payable.
Step 6: Proceed to file GSTR-9
Select the declaration check box and then select the ‘Authorised
Signatory’.
Click ‘File GSTR-9’.
A page will be displayed for Submitting Application with two options for
filing.
File with DSC: Taxpayer has to browse and select the certificate.
Sign and submit.
File with EVC: An OTP will be sent to the registered email ID and
mobile number. Validate the OTP. Upon successful validation, the
status of the return changes to ‘Filed’.
Notes:
In case, the records are processed with any error the taxpayer will
receive a warning message which can be resolved by re-visiting the form
and making corrections in tables reflecting the errors.
A taxpayer can make any additional payment through Form DRC-03 if
any. The link will be displayed on the successful filing of the return.
Once the Annual Return is filed, an ARN will be generated. The
taxpayer gets a confirmation message via SMS and email for the
successful filing of the return.
GSTR-9 cannot be revised after filing. There is no possible way of
rectifying the errors made in Annual returns.ClearTax GST assists you in
fast and easy filing of GST Annual returns. Smart features for you to
enjoy a hassle-free filing – -Auto-filling of all tables -An extensive
reconciliation of books of accounts with GST returns -Get suggestions for
mismatches at sectional and invoice level -Instant filing of an accurate
GSTR-9 onto GSTN Both online and offline excel options are available to
verify and file GSTR-9 enabling a complete audit trail. You can track and
manage multiple clients all in one place!
