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GSTR-9 return


All GST registered taxpayer must have to file GSTR-9 Annual Return. GSTR-9 returns consolidates the information furnished in the monthly/quarterly returns during the year. Let’s understand what information should be filed in GSTR-9 return.

The following information is expected to be filed in GSTR-9A return:

  • Total value of purchases on which ITC availed (Inter-State)
  • Total value of purchases on which ITC availed (Intra-State)
  • Total value of purchases on which ITC availed (Imports)
  • Other Purchases on which no ITC availed
  • Sales Returns
  • Other Expenditure (Expenditure other than purchases)
  • Total value of supplies on which GST paid (Inter-State Supplies)
  • Total value of supplies on which GST Paid (Intra-State Supplies)
  • Total value of supplies on which GST Paid (Exports)
  • Total value of supplies on which no GST Paid (Exports)
  • Value of Other Supplies on which no GST paid
  • Purchase Returns
  • Other Income (Income other than from supplies)
  • Return reconciliation Statement
  • Arrears (Audit/Assessment etc.)
  • Refunds
  • Turnover Details
  • Profit as Per the Profit and Loss Statement.
  • Gross Profit
  • Profit after Tax
  • Net Profit
  • Details of Statutory Audit

Penalty for late filing of GSTR-9 return:

A per day penalty of Rs.100, up to a maximum amount of Rs.5000 would be applicable for late filing of GSTR-9 return. Only if all the GSTR-1, GSTR-2 and GSTR-3 returns are filed, the taxpayer would be able to file GSTR-9 return on the GST Portal.

GSTR-9 Filing – GST Annual Return – Due on 31st December

GSTR-9 or GST Annual Return must be filed by all regular taxpayers registered under GST. The only category of GST registered entities not required to file GSTR-9 filing are input service distributors, casual taxable persons and non-resident taxable persons. The due date for filing GSTR-9 is 31st December

GSTR-9 Filing

GSTR-9 or GST annual return is a type of GST return that must be filed by regular taxpayers and persons registered under GST composition scheme. GSTR-9 must be filed each year through the GST Common Portal or LEDGERS GST Sofware or at a GST Facilitation Centre

GSTR-9A return

Regular GST taxpayers filing GSTR-1, GSTR-2 and GSTR-3 must file GSTR-9A on or before 31st December, consolidating information furnished during the previous financial year.

GSTR-9B return

GSTR-9B return should be filed by electronic commerce operators who are required to collect tax at source. In addition to GSTR-9B return, electronic commerce operators will also be required to file GSTR-8 return, every month.

GSTR-9C return

Regular taxpayers registered under GST having an annual aggregate turnover of over Rs.2 crores during a financial year are required to get their accounts audited and file a copy of the audited annual account and reconciliation statement along with GSTR-9C return. The GST annual audit can be done by a practicing Chartered Accountant or Cost Accountant.



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