PROCEDURE FOR FILING ANNUAL RETURN IN FORM GSTR – 9

[Mr. M. GOVINDARAJAN]

Annual Return

The Annual Return to be filed by the registered persons is as detailed below-

• Every registered person other than casual taxable person, input service distributor, a person required deducting tax and a person required to collect tax, including SEZ units and SEZ developers.  - Form GSTR 9;
• A registered person opting for composition scheme – Form GSTR – 9A;
• E-commerce operator required to deduct tax at source – Form GSTR – 9B.

Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD.

Form GSTR – 9

Form GSTR – 9 is to be filed-

•  even if the taxpayer has got his registration cancelled during the said financial year;
• A registered person, who opted composition scheme, opted out and pays regular tax in a financial year he has to file Form GSTR – 9A for the period for which he adopted composition scheme and Form GSTR 9 for the period during which he pays tax in normal manner;
• the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year;
•  if taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he/she is required to file annual return for each registration separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year.

Pre conditions

The following are the pre conditions to file the Annual Return in Form GSTR – 9-

• Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day.
• Taxpayer has filed all applicable returns i.e. Form GSTR-1 and Form GSTR-3B of the relevant financial year before filing the Annual Return.

‘Nil’ Return

A registered person may file NIL return if he has-

• NOT made any outward supply (commonly known as sale); AND
• NOT received any goods/services (commonly known as purchase); AND
• NO other liability to report; AND
• NOT claimed any credit; AND
• NOT claimed any refund; AND
• NOT received any order creating demand; AND
• There is no late fee to be paid etc.,

Mode of filing

The Annual Return may be filed either by ‘online’ or by ‘offline’ mode.

Due date

The due date for filing Annual return, for a particular financial year, is 31st December of subsequent financial year or as extended by Government through notification from time to time.  For the Financial Year 2017 – 18 the due date as extended is 30.11.2019.

Tables of Annual Return

The details are required to be provided in Form GSTR-9 in the following tables:

• Table No. 4 - Details of advances, inward and outward supplies made during the financial year on which tax is payable - To enter/ view the summary of outward/ inward supplies made during the financial year;
• Table No. 5 - Details of Outward supplies made during the financial year on which tax is not payable - To enter/ view the summary of non-taxable outward supplies made during the financial year;
• Table No. 6 - Details of ITC availed during the financial year - To enter/ view the summary of ITC availed during the financial year;
• Table No. 7 - Details of ITC reversed and Ineligible ITC for the financial year - To enter/ view the summary of ITC reversed or ineligible for the financial year;
• Table No. 8 - Other ITC related information - To enter/ view the ITC availed during the financial year;
• Table No. 9 - Details of tax paid as declared in returns filed during the financial year - To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year;
• Table Nos. 10,11,12&13 Details of the previous Financial Year's transactions reported in next Financial Year - To enter/ view the summary of transactions reported in next financial year;
• Table No. 14 - Differential tax paid on account of declaration in table no. 10 & 11 - To enter/ view the total tax paid on transactions reported in next financial year;
• Table No. 15 - Particulars of Demands and Refunds - To enter/ view particulars of demands and refunds during the financial year;
• Table No. 16 - Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis - To enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis;
• Table No. 17 - HSN wise summary of Outward Supplies - To enter/ view HSN wise summary of outward supplies made during the financial year
• Table No. 18 - HSN wise summary of Inward Supplies - To enter/ view HSN wise summary of inward supplies received during the financial year

The registered person is required to provide/update details only in those tables which are relevant to his business.

Auto population of data

The data in Form GSTR – 1 and Form GSTR – 3B will be auto populated in the following tables-

• Table No. 4 -  Details of advances, inward and outward supplies made during the financial year on which tax is payable;
• Table No. 5 - Details of Outward supplies made during the financial year on which tax is not payable;
• Table No. 6A - Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B);
• Table No. 6G -  Input Tax credit received from ISD;
• Table No. 6K - Transition Credit through TRAN-I (including revisions if any);
• Table No. 6L – Transition Credit through TRAN-II;
• Table  No. 9 -  Details of tax paid as declared in returns filed during the financial year.

The data in Form GSTR – 2A will be auto populated in Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof).

Steps in filing of Form GSTR – 9

The following are the steps involved in filing the Form GSTR – 9-

• Login and navigate to Form GSTR – 9 – Annual Return for normal tax payer.
• Download Form No. GSTR – 1 and Form GSTR – 3B summary
• Enter details in various tables.
• Preview draft Form GSTR – 9 summary.
• Compute liabilities and late fee, if any.
• Preview draft Form GSTR – 9.
• File Form GSTR -9 with DSC/EVC.

Login and navigate to Form GSTR – 9

• Access the www.gst.gov.in URL.
•  The GST Home page will be displayed.
• Login to the GST Portal with valid credentials.
• Click the Services > Returns > Annual Return command.
• Alternatively, the registered person can also click the Annual Return link on the Dashboard.
• The File Annual Returns page will be displayed.
•  Select the Financial Year for which the registered person wants to file the annual return from the drop-down list.
• Click the SEARCH button.
•  The File Returns page will be displayed.
• Please read the important message in the boxes carefully.
• This page displays the due date of filing annual return, by giving relevant information in separate tiles by the taxpayer. In the GSTR-9 tile, click the PREPARE ONLINE/PREPARE OFFLINE button.
• If number of records/lines either in Table 17 or Table 18 is more than 500 records per table then offline utility may be used and uploaded in the portal.

NIL return

• If NIL return is to be filed, select Yes for option 1 to file nil return.
• Click the NEXT button, click on compute liabilities and proceed to file.
• File Form GSTR – 9 with DSC/EVC.

Downloading of Form No. GSTR – 1 and Form GSTR – 3B summary

• Select No for option 1 to file GSTR-9 return.
• Click the NEXT button
• Download GSTR -9 system computed summary;
• Download GSTR -1 summary;
• Download GSTR – 3B summary.

These downloaded forms will be helpful for a registered person to file the return.

Entering details in various tables

Details in Table 4

• Click the Table No. 4 - Details of advances, inward and outward supplies made during the financial year on which tax is payable tile to enter/ view the summary of outward/ inward supplies made during the financial year. (Details will be auto filled based on details uploaded in Form No. GSTR – 1 and Form GSTR-3B during the said relevant financial year.)
• Table No. 4 - Details of advances, inward and outward supplies made during the financial year on which tax is payable page will be displayed.
• Enter/edit the Taxable Value, Integrated Tax, Central Tax, State/UT Tax and Cess details.
• Click the SAVE button.
•  If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.
• Click the ‘Yes’ button.
• A confirmation message will be displayed that ‘Save request is accepted successfully’.
• Click the OK button
•  Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page. 
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled up in Table Number 4N.

Details in Table 5

• Click the Table 5 - Details of Outward supplies made during the financial year on which tax is not payable tile to enter/ view the summary of non-taxable outward supplies made during the financial year (Details will be auto filled based on details uploaded by you in Form GSTR-1 and Form GSTR-3B during the said relevant financial year)
• Enter the Taxable Value details.
• Click the SAVE button. ( If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention)
• Click the YES button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
•  Click the OK button
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person  will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 5(M).

Details in table 6

• Click Table 6 - Details of ITC availed during the financial year tile to enter/ view the summary of ITC availed during the financial year. ( Details will be auto filled based on the details provided by you in Form GSTR-3B for the relevant financial year)

• Details of ITC availed during the financial year page will be  displayed.(Table number 6A will be auto filled based on the Form GSTR-3B and the same is non editable)
•  Enter the Integrated Tax, Central Tax, State/UT Tax and Cess.
• Click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the Form GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 6(O)

Details in Table 7

• Click the Table No. 7. Details of ITC reversed and Ineligible ITC for the financial year tile to enter/ view the summary of ITC reversed or ineligible during the financial year.
• Details of ITC reversed and Ineligible ITC for the financial year page will be displayed.
• Enter the Integrated Tax, Central Tax, State/UT Tax and Cess.
• In case the registered person wants to add other reversals, enter the description for reversal and tax details.
• Click the Add button to add more rows, if required.
• Click the SAVE button
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 7(I).

Details in Table 8

• Click the 8. Other ITC related information tile to enter/ view the ITC availed during the financial year. (Table number 8A will be auto filled based on the details auto populated in Form GSTR-2A and the same is non editable.)
• Other ITC related information page will be displayed.
• Enter the Integrated Tax, Central Tax, State/UT Tax and Cess.
• Click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
•  Click the OK button
•  Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 8(A).

Details in Table 9

• Click the 9. Details of tax paid as declared in returns filed during the financial year tile to enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year.
• Details of tax paid as declared in returns filed during the financial year page will be displayed. (Complete Table number 9 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 Cash columns are non-editable.)
• Enter the Tax Payable for Integrated Tax, Central Tax, State/UT Tax, Cess, Interest, Late Fees, Penalty and others.
• Click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in Table Number 9.

Details in Tables 10, 11, 12 & 13

• Click the 10,11,12 & 13 Details of the previous Financial Year's transactions reported in next Financial Year tile to enter/ view the summary of transactions reported in next financial year.
• The 10,11,12 & 13 Details of the previous Financial Year's transactions reported in next Financial Year page will be  displayed.
• Enter the Taxable Value, Integrated Tax, Central Tax, State/UT Tax and Cess.
• Click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Details in Table 14

•  Click the 14. Differential tax paid on account of declaration in table no. 10 & 11 tile to enter/ view the total tax paid on transactions reported in next financial year.
• Differential tax paid on account of declaration in table no. 10 & 11 pages will be displayed.
• Enter the Payable and paid amount details.
•  Click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Details in Table 15

•  Click the 15 – Particulars of Demands and Refunds tile to enter/ view particulars of demands and refunds during the financial year.
• Particulars of Demands and Refunds page will be displayed.
• Enter the tax details.
• Click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
•  Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page. 
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Details in Table 16

• Click the 16 - Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis tile to enter/ view the summary of supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis.
• Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis page will be displayed.
•  Enter the taxable value and tax details.
• Click the SAVE button
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective.

Details in Table 17   

• Click the Table 17. HSN wise summary of Outward Supplies tile to enter/ view HSN wise summary of outward supplies made during the financial year.
•   HSN wise summary of Outward Supplies page will be displayed.
• In the HSN field, enter the applicable provision of reporting HSN or Service Classification Code of the outward supplied.
• In the UQC field, select UQC. For supply related to services, ‘OTH-Others’ may be selected from the dropdown.
• In the Total Quantity field, enter the quantity. For supply related to services, report ‘zero’.
• In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.
• Select whether supply is applicable for concessional rate of tax.
• Select the Rate of tax from the drop-down list
• Enter the Central TAX, Integrated Tax, State/UT Tax and CESS amount.
• Click the ADD button.
• The HSN details are added. Click the ADD/ DELETE button to add or delete the details.
• Similarly, add other details and click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Details in Table 18

•  Click the Table 18. HSN wise summary of Inward Supplies tile to enter/ view HSN wise summary of inward supplies received during the financial year.
• HSN wise summary of Inward Supplies page will be displayed.
• In the HSN field, enter the applicable provision of reporting HSN or Service Classification Code of the inward supplied.
•  In the UQC field, select UQC. For supply related to services, ‘OTH-Others’ may be selected from the dropdown.
•  In the Total Quantity field, enter the quantity. For supply related to services, report ‘zero’.
• In the Total Taxable Value field, enter the Total Taxable Value of the inward supply.
• Select whether supply is applicable for concessional rate of tax.
• Select the Rate of tax from the drop-down list.
• Enter the Central TAX, Integrated Tax, State/UT Tax and CESS amount.
• Click the ADD button.
• The HSN details are added. Click the ADD/ DELETE button to add or delete the details.
•  Similarly, add other details and click the SAVE button.
• A confirmation message is displayed that ‘Save request is accepted successfully’.
•  Click OK button.
• Click the BACK TO GSTR-9 DASHBOARD button to go back to the Form GSTR-9 Dashboard page.
• The registered person will be directed to the GSTR-9 Dashboard landing page and tile summary will be updated based on the details filled in the respective tile.

Review of draft return

• Once the registered person entered all details, click the relevant PREVIEW DRAFT GSTR 9 (PDF) or (EXCEL) button. This will download the draft Summary page of Form GSTR-9 for review. It is recommended to download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.  
• Click on ‘compute liabilities’; for computation of late fee, if any.
• ‘Proceed to file’ would be enabled once late fee is calculated by the system.
• Click on ‘Proceed to file’ to pay the liabilities and file return.
• Additional details can be added even after clicking on ‘compute liabilities’ or ‘proceed to file’ button.
• Click on ‘download filed GSTR – 9 pdf button to view summary of field details in pdf format.
• One can also download all details as an excel file by clicking on ‘download GSTR-9 details (Excel)’.
• Extract the Zip file.
• Open the excel file to view Form GSTR-9.
•  Form GSTR-9 is downloaded in excel format.
• The registered person can make changes to Form GSTR-9 online on the GST Portal, if needed, after review of details in Form GSTR-9 in downloaded excel format.
• The system computed Form GSTR-9 in PDF format is displayed.
• The registered person can make changes to Form GSTR-9, if needed after review.

Signing of return

• Select the Declaration checkbox.
• Select the Authorized Signatory from the drop-down list.
• Click the FILE GSTR-9 button.
• File button gets enabled only if you have-

• No ‘Additional cash (which) is required’ to pay for late fees, if any.
• Clicked on ‘Preview Draft GSTR-9 PDF’ button to review the details entered.
• Clicked on declaration check box and have selected authorized signatory details from the drop-down list.

• The Submit Application page is displayed.
• Click the FILE WITH DSC or FILE WITH EVC button.

• To file with DSC - elect the certificate and click the SIGN button. The GST Portal accepts only PAN based Class II and III DSC.
• To file with EVC - Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

• The success message is displayed and ARN is displayed. Status of the Form GSTR-9 return changes to “Filed”.
• An SMS and an email are sent to the taxpayer on his registered mobile and email id.
• Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
• Filed form GSTR-9 will be available for view/download in PDF and Excel format.

Once Form GSTR-9 is filed, one cannot make any changes.