GSTR 9 Annual Return Filing, Forms, Eligibility & Rules
GST Annual return

Title: GSTR 9 Annual Return Filing, Forms, Eligibility & Rules


GSTR 9 is a type of Annual Return form to be filled yearly by eligible taxpayer register under the GST. The paper is consist of detailed information regarding the inward and outward supply made during a relevant financial year under different tax heads, i.e. CGST, SGST, IGST and HSN codes. In this form, it provides consolidation of all monthly/quarterly return filed in that year.

Let see more insight details, timelines and other requirements that we need to furnish in GSTR9 Annual Return 

Basic Details
Outward supplies detail
ITC claimed
Tax paid or adjusted
Report on previous year transaction
What is the Eligibility for filing GSTR9?

The applicability of filling GSTR9 form is all taxpayers should be registered under GST. In contrast, the following are not required to file GSTR9 :

Casual Taxpayers
Non-resident taxable person
Input service distributor
Person pay TDS under section 51 of the CGST act
The criteria for Annual GSTR differ depending on the type of Taxpayer.

Ordinary Taxpayer –GSTR 9
Composition Taxpayer –GSTR 9A
E-commerce taxpayer – GSTR 9B
Please note: GSTR 9 filling for business with turnover up to Rs 2 crore made optional for FY 17-18 and FY 18-19*.

 Due date, late fee and penalty:

According to Section 44 of the CGST and SGST Act 2017, a taxpayer should fill its annual return before 31st of December for the next financial year.

If a taxpayer did not file the GSTR 9 form within due date, then he has to pay an extra fee which is Rs 100 per day, per act. So in any case of delay, the Taxpayer will pay late fees of Rs 100 under CGST and Rs 100 under SGST.
Thus, by default, the total liability is Rs 200 per day.
Details required to be Filled GSTR 9 Form:

GSTR 9 form is divided into six parts and 19 sections. Each function asks for details that are readily available from your previously filed return and book accounts.

Broadly, this form asks for disclosure of annual sales.
On the purchase side, the annual value of inward supplies is to be revealed.
Moreover, these purchases have to be classified as input services and capital goods.
Details of ITC that need to be reserved due to ineligibility is to be entered.
Process of filing GSTR 9 Annual Return Form:

These are following steps you need to follow to fill the GSTR 9 form:

 STEP1. Basic Information:

In this step, a registered person will provide necessary information on its Annual return. This essential information would get auto-populated in the common portal. The data will be categorized like this.

Financial Year
Legal Name
Trade Name
STEP2. Inward &Outward Supplies:

This part requires details of inward and outward supplies made during the particular financial year for which annual return is being filed. Furthermore, this part contains data of all collections reported by taxable person during his or her annual return.

STEP3. Input Tax Credit:

In this part, the Taxpayer provide details of ITC which declared in return field during the financial year

.The total amount of input tax credit gets from GSTR-3B form.
Inward supplies liable to reserve charge
Inward supplies received from the registered person.
Import of goods(including SEZs supplies)
Import of services( exclude supplies of SEZs )
Input tax receive from ISD

STEP4. Details of Tax Paid:

In this step, the Taxpayer provides details of paid tax which declared in return field during the financial year.

Integrated Tax
Central Tax
State Tax
Late fee

STEP5. Transactions of Previous Financial Year:

In this part, we will find many of the transactions about a previous financial year might have missed during filling of GSTR-1 and GSTR-3B in last year. In return field, such transaction might have been reported—however, details of all transaction required in this step including tax liability.

STEP6. Other Information

In this part, additional information is required in Annual Return such as

Demand and refund
Information of supplies received from a taxable person
Outward supplies of HSN wise summary
Inward supplies of HSN wise summary
Late fee should be paid.


In the last part, the Annual Return requires verification to be made by the registered person fill the Annual return. So the registered person has to declare that information accurate, and the benefit of any reduction in output tax liability will be passed on to the recipient of the supply.

Drafted By:
CS.A.Maniraj.,B.Com.,ACS.,CA(Fin), Independent Director 
Certified CSR Professional., Certified GST Professional.

GSTR 9 Annual Return Filing, Forms, Eligibility & Rules
Maniraj Anantham 1 March, 2024
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