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GSTR-9: FAQ

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Ans.1

GSTR -9(Annual Return)

1. What is GSTR-9 Annual Return and who is liable to file GSTR9?

GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly/quarterly returns during the year. All registered taxpayers are required to file GSTR-9 except :

  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS under section 51 of CGST Act

 

2. What are different types of Return under GSTR-9 form?

Ans: There are 4 types of return under GSTR 9 :

1. GSTR 9 :- GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3.

2. GSTR 9A :- GSTR 9A should be filed by the persons registered under composition scheme under GST.

3. GSTR 9B :- GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8during the financial year.

4. GSTR 9C :-  GSTR 9C should be filed by the taxpayers whose annual turn over exceeds Rs  2 crores during the financial year. All such taxpayers are also required to get their  accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

 

3. What are the details required in the GSTR-9 form?

S. No

Parts of the GSTR-9

Information required

1

Part-I

Basic details of the taxpayer. This detail will be auto-populated.

2

Part-II

Details of Outward and Inward supplies declared during the financial year(FY). This detail must be picked up by consolidating summary from all GST returns filed in previous FY.

3

Part-III

Details of ITC declared in returns filed during the FY. This will be summarized values picked up from all the GST returns filed in previous FY.

4

Part-IV

Details of tax paid as declared in returns filed during the FY.

5

Part-V

Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual returns of previous FY whichever is earlier. Usually, the summary of amendment or omission entries belonging to previous FY but reported in Current FY would be segregated and declared here.

6

Part-VI

Other Information comprising details of:



-GST Demands and refunds,



-HSN wise summary information of thequantity of goods supplied and received with its corresponding Tax details against each HSN code,



-Late fees payable and paid details and



-Segregation of inward supplies received from different categories of taxpayers like Composition dealers, deemed supply and goods supplied on approval basis.

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