GSTR-9 is an annual returns statement under the Indian GST system. It consolidates data from the fiscal year providing an overview of outward and inward supplies (i.e., income and expenditure). It therefore ensures that businesses report their yearly transactions accurately. Its variations – GSTR-9A, 9B and 9C cater to different types of taxpayers. While GSTR-9A is for taxpayers under the GST Composition Scheme, GSTR-9B is for eCommerce operators, and GSTR-9C is a reconciliation statement (for taxpayers exceeding the ₹2 crores annual turnover limit). GSTR 9 due date is usually 31 December of the financial year.

Let’s take a closer look at GSTR-9 applicability, how to file, due dates, format, turnover limit and more.

Also read: Types of GST returns forms in India

What is GSTR-9?

GSTR-9 is an annual returns statement and is required to be filed by all GST registered businesses. It is based on returns filed under GSTR-1, GSTR-2A and GSTR-3B and provides a consolidated, comprehensive overview of all inward and outward supply of goods and services (under IGST, CGST, SGST and UTGST). It also allows for reconciliation of monthly and quarterly transactions, ensuring accuracy.

Key points to note:

• Purpose and importance: Facilitates audit process, maintains transparency and compliance
• Applicability: It is applicable to all GST registered businesses in India
• GSTR-9 turnover limit: Applicable to all GST registered businesses with over ₹2 crores in annual turnover
• Due date for GSTR-9 annual return filing: The late date of submission is usually 31 December of the financial year (i.e., for April 2023 to March 2024, GSTR-9 must be filed by 31 December 2024)
• Late fees: Applicable if GSTR-9 is filed after the due date

Also read: CGST, SGST, IGST – Different types of GST in India

What are the different types of GSTR 9 forms?

There are different GSTR-9 forms that caters to different types of taxpayers. To stay complaint with GST laws, it’s important to understand the taxpayer segment you fall under and submit your GSTR-9 annual return accordingly.

• GSTR-9: Standard annual returns for regular taxpayers under the GST regime who haven’t opted for any special scheme (i.e., those filing GSTR-1 and GSTR-3B)
• GSTR-9A: For taxpayers under the Composition Scheme
• GSTR-9B: For e-Commerce operators collecting TDS under Section 52
• GSTR-9C: Reconciliation statement for taxpayers with annual turnover above ₹5 crores (Note: Requires auditing and must be certified by a professional)

GSTR 9 applicability: Who should file GSTR 9?

All GST registered businesses should file GSTR-9 with a valid 15-digit GSTIN number.

Invoice level details on every transaction should be captured including – inter state and intra state transactions, B2B and B2C transactions, among others.

Eligibility for filing GSTR-9:

• Regular taxpayers: All regular/normal GST registered taxpayers with annual turnover over ₹2 crores (Also read: How to register business for GST?)
• Business continuity: All taxpayers whose business has been active for any given period in the financial year (i.e., even if a business has done transactions for a single day and not be operation throughout the rest of the year, the business will still have to file GSTR 9)

GSTR 9 exemptions:

As explained, GSTR 9 applicability does not extend to specific businesses such as:

• Those businesses that have opted for the Composition Scheme (Note: These businesses should instead file GSTR-9A)
• Casual taxpayers and non-resident taxable persons and ISDs (Input Service Distributors)
• Regular taxpayers whose annual turnover do not exceed ₹2 crores

Also read: GST registration turnover limit

Is GSTR 9 mandatory for all taxpayers?

GSTR-9 is mandatory for all taxpayers registered as a regular or normal taxpayer. There are exemptions however (e.g., those opting for the Composition scheme, non-resident taxpayers, casual taxpayers, etc.) who do not have to file GSTR 9. It’s recommended to stay alert on notifications from the government on exemptions to GSTR 9 filings.

Also read: List of Goods and Services exempted from GST

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How to file GSTR-9 annual return?

Filing GSTR-9 annual return is a more complex process than the other GST returns forms. Since it sums up the details on annual transactions (i.e., inward and outward supplies, ITC etc.), it should be meticulously done to avoid discrepancies or inconsistencies. Here’s a step wise guide for GSTR 9 filing process.

Steps to file GSTR-9 online:

• Login to the GST portal using your credentials
• Select the ‘Return Dashboard’ option under the Services > Returns section
• Choose the financial year and period of returns filing
• Click the ‘Prepare Online’ option under GSTR-9 to start (i.e., compute liabilities, pay pending fees etc.)
• Enter the details under all the parts and review the sections to ensure that there are no inconsistencies (the GSTR-9 format has 6 parts with a total of 19 sections)
• Use your DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) to sign and submit GSTR-9 form

Can GSTR-9 be revised/edited once filed?

Since GSTR-9 is an annual returns statement, it cannot be revised or edited once it has been filed. Hence, all taxpayers must carefully verify all details in GSTR-9 before filing it.

What is the format of GSTR-9?

The GSTR-9 form has 6 parts and 19 sections that the taxpayer will have to fill in. Basic details that have to be filled in include: GSTIN, financial year, outwards and inward supplies, ITC details, tax paid, and other details.

Listed below are the fields under part that you will need to enter.

GSTR-9 format:

• Part 1: Financial year, GSTIN, business legal and trade name
• Part 2: Details of outward and inward supplies on which tax is payable declared during the financial year i.e., advances, purchases and sales supplies (Section 4) and on which tax is not payable (Section 5)
• Part 3: Details of Input Tax Credit (ITC) as declared in returns filed (i.e., Section 6 – Details of ITC availed; Section 7 – Details of ITC Reverse and Ineligible ITC; Section 8 – Other information related to ITC)
• Part 4: Details of tax paid (Section 9), including Integrated tax, Central tax, State/UT tax, cess, interest, late fees, penalty, and others
• Part 5: Particulars of transactions for previous FY (Sections 10 to 14)
• Part 6: Other information (i.e., Section 15 – Demands and Refunds; Section 16 – Supplies from Composition taxpayers and others; Section 17 and 18 – HSN wise summary of outward and inward supplies; Section 19 – Late fees)

Now that we understand GSTR-9 annual returns filing process and applicability, let’s look at its due dates, late fees, turnover limit and other important details.

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What is GSTR-9 due date?

GSTR-9 due date for any given financial year is 31 December of the following year.

For instance, for the period April 2023 to March 2024 (i.e., FY 2023-24), the last date for filing GSTR-9 will be 31 December 2024.

What are the late fees for not filing GSTR-9?

If you are not filing your GSTR-9 annual returns by 31 December, there are some late fees and fines or penalties associated with it.

• For turnover up to ₹5 crores: ₹50 per day with maximum late fee amounting to 0.04% of turnover
• For turnover between ₹5 crores to ₹20 crores: ₹100 per day with maximum late fee summing to 0.04% of turnover
• For turnover beyond ₹20 crores: ₹200 per day with maximum late fee charge of 0.5% of turnover

Note: Daily late fees and maximum late fees are split equally at state and central level. For instance, for ₹200 late fees, the split will be ₹100 each for CGST and SGST/UTGST respectively)

What is the turnover limit for GSTR-9?

GSTR-9 turnover limit is ₹2 crores annually, i.e., all GST registered eligible businesses with annual turnover of ₹2 crores and above must file GSTR-9 annual returns.

Is GSTR-9 compulsory for below ₹2 crores?

To ease compliance and filing complexities, GSTR-9 filing is not mandatory for businesses below ₹2 crores in annual turnover.

*This article is for information only. For more details please visit the official GST website or consult with a GST practitioner or CA or tax consultant for professional advice.

Author: Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.