GSTR-9: Overview

Table of Contents

What is GSTR-9?

GSTR-9 is an annual return all taxpayer registered under GST must file. It contains information on outgoing and inward supplies made/received throughout the relevant fiscal year under various tax headings, such as CGST, SGST, IGST, and HSN codes. It is a compilation of all monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that financial year. Despite its complexity, this return aids in significant data reconciliation for completely transparent disclosures.


Who needs to file it?

GSTR 9 must be filed by all registered GST taxpayers/taxable individuals. The following, however, are NOT necessary to submit GSTR 9:

  • Composition method is preferred by taxpayers (They must file GSTR-9A)
  • Input service distributors who are not taxed on a regular basis
  • Non-resident taxable individuals
  • Individuals who are required to pay TDS under Section 51 of the CGST Act.

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Due Date, late fee and penalty

The deadline for filing GSTR-9 for a fiscal year is December 31st of the year after the relevant fiscal year. For example, the GSTR-9 due date for the fiscal year 2020-21 is December 31, 2021. However, under Central Tax Notification 40/2021 dated 29th December 2021, the due date for FY 2020-21 has been extended up to 28th February 2022.

The late fine for failing to file the GSTR-9 by the stipulated date is Rs 100 per day, as per act. In case of any delay, late fines of Rs 100 under CGST and Rs 100 under SGST would apply.

As a result, the total obligation is Rs 200 per day of noncompliance. This is limited to 0.25 percent of the taxpayer’s turnover in the applicable state or union area. However, there is now no late fee on IGST.

What are the documents required to file for GSTR-9?

GSTR-9 is divided into 6 parts and 19 sections. Each part asks for details that are easily available from your previously filed returns and books of accounts. Broadly, this form asks for disclosure of annual sales, bifurcating it between the cases that are subject and not subject to tax. On the purchase side, the annual value of inward supplies and ITC availed thereon is to be revealed. Furthermore, these purchases have to be classified as inputs, input services, and capital goods. Details of ITC that needs to be reversed due to ineligibility are to be entered.


How to File GSTR-9?


Step 1: Log in to the GST Portal :

Go to http://www.gst.gov.in URL. Log in to the GST Portal with valid credentials.


Step 2. Returns Dashboard:

Click on the Services > Returns > Returns Dashboard option.

Alternatively, you can also click the “annual return” link on the dashboard.


Step 3: File Annual Returns Page:

  • The “file annual returns” page is displayed.
  • Select the “financial year” for which you want to file the annual return from the drop-down list.
  • Click the “search” button.


Step 4: Detailed File Annual Returns Page

  • A detailed file annual returns page is displayed.
  • Please read the important information 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 on the “prepare online” button.


Step 5: Answering the Question to Proceed to the Next Screen

  • A question is displayed.
  • You will have to answer whether you want to file a NIL annual return for that particular financial year or not.


Step 6: “GSTR-9 Annual Return for Normal Taxpayers” Page is Displayed

  • Please read the important message in the boxes “steps to prepare GSTR-9 return online” carefully.
  • It will also contain various tiles for which details must be filled.
  • Click on all the 3 tabs to download: GSTR-9 System Computed Summary, GSTR-1/IFF Summary, GSTR-3B Summary and Table 8A document details (excel format).
  • You will have to click on the hyperlinks to download the files.
  • In some cases, zip file will be directly downloaded if they contain less data.
  • The downloaded summaries will help you with the details to be provided in various tiles of GSTR-9


Step 7: Enter Requisite Details in Various Tables for the Financial Year


1. “Details of advances, inward and outward supplies made during the financial year on which tax is payable”

  • Click on the “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.
  • Then enter/edit the “taxable value, integrated tax, central tax, state/UT tax and access” details.
  • Then click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled up.


2. “Details of Outward Supplies Made During the Financial Year on Which Tax is Not Payable”

  • Click on the “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.
  • Enter the “taxable value” details
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled up.


3. “Details of ITC Availed During the Financial Year”

  • Click on the “details of ITC availed during the financial year” tile to enter/view the summary of ITC availed during the financial year.
  • Enter the “integrated tax, central tax, state/UT tax and Cess.”
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled up.


4. Details of ITC Reversed and Ineligible ITC for the Financial Year”

  • Click on the “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.
  • Enter the “integrated tax, central tax, state/UT tax and Cess.”
  • In case you want to add other reversals, enter the description of reversal and tax details.
  • Click the “Add” button to add more rows, if required.
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled up


5. “Other ITC Related Information”

  • Click on the “other ITC related information” tile to enter/view the ITC availed during the financial year.
  • Enter the “integrated tax, central tax, state/UT tax and cess” details in row C, E, F and G of the table.
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled up 


6. “Details of Tax Paid as Declared in Returns Filed During the Financial Year”

  • Click on the “details of tax paid as declared in returns filed during the financial year” tile to enter/view the tax (including interest, late fee, penalty and others) paid during the financial year.
  • 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 would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled up


7. “10, 11, 12 and 13 Details of the Previous Financial Year’s Transactions Reported in the Next Financial Year”

  • Click the “10,11,12 and 13 details of the previous financial year’s transactions reported in the next financial year” tile to enter/view the summary of transactions reported in the next financial year.
  • Enter the “taxable value, integrated tax, central tax, state/UT tax and cess” in the relevant rows of the table.
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled in the respective tile.


8. “Differential Tax Paid on Account of Declaration in Table No. 10 and 11”

  • Click the “differential tax paid on account of declaration in table no. 10 and 11” tile to enter/view the total tax paid on transactions reported in the next financial year.
  • Enter the “payable” and “paid amount” details.
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled in the respective tile.


9. “Supplies Received from Composition Taxpayers, Deemed Supply by Job Worker and Goods Sent on Approval Basis”

  • Click the “supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis” tile to enter/view the summary of the above mentioned details
  • Enter the “taxable value” and “tax” details
  • Click the “save” button. A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled in the respective tile.


10. “HSN Wise Summary of Outward Supplies”

  • Click the “HSN wise summary of outward supplies” tile to enter/view HSN wise summary of outward supplies made during the financial year.
  • In the “HSN” field, enter the applicable provision of reporting HSN or Service Classification Code of the outward supplies.
  • In the “UQC” field, select UQC. For supply related to services, “OTH-Others” may be selected from the dropdown
  • n 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. You can click the “add/delete” button to add or delete the details.
  • Similarly, add other details and click the “save” button.
  • A confirmation message would be displayed saying, “save request accepted successfully” the pop-up on which you have to click the “ok” button.
  • Lastly, click on the “back to GSTR-9 dashboard” button to go back to the Form GSTR-9 Dashboard page.
  • You will be directed to the GSTR-9 dashboard landing page and the tile summary will be updated based on the details filled in the respective tile.


11. “HSN Wise Summary of Inward Supplies”

  • Click the “HSN wise summary of inward supplies” tile to enter/view HSN wise summary of inward supplies received during the financial year.
  • In the “HSN” field, enter the applicable provision of reporting HSN or Service Classification Code of the inward supplies.
  • 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. You can click the “add/delete” button to add or delete the details.


Step 8: Preview Form GSTR-9 Summary

  • Once you have entered all the details, click the relevant button “preview draft GSTR-9 (PDF) or preview draft GSTR-9 (excel).
  • Your draft summary page of Form GSTR-9 will be downloaded for your review.


Step 9: Compute Liabilities and Pay Late Fees (If Any)

  • Click on the “compute liabilities” button for computation of late fees (if any).
  • A message is displayed on the top page of the screen that “compute liabilities request has been received. Please check the status after sometime”
  • Then, click the “Refresh” button.
  • Once the status of Form GSTR-9 is “ready to file” and liabilities are calculated, “late fee payable and paid” tile gets enabled.
  • Click on the “late fee payable and paid” tile or on the “proceed to file” button.
  • Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “cash ledger balance” table.
  • Scenario 1- If Available Cash Balance in Electronic Cash Ledger is Less Than the Amount Required to Offset the Liabilities
  • If this is the case, then additional cash required to be paid by you will be shown in the “additional cash required” column.
  • You may create challan for the additional cash directly by clicking on the “create challan” button.
  • Select the “payment modes” as E-Payment/Over the Counter/NEFT/RTGS
  • Click the “generate challan” button
  • Scenario 2- If Available Cash Balance in Electronic Cash Ledger is More Than the Amount Required to Offset the Liabilities
  • If the available cash balance in the Electronic Cash ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability.
  • You will then also be able to preview and then file GSTR-9.


Step 10: File Form with DSC/EVC

  • Select the “declaration” checkbox.
  • Select the “authorized signatory” from the drop-down list.
  • Click the “file GSTR-9” button.
  • Click the “yes” button.
  • The “submit application” page is displayed. Click the “File with DSC” or “File with EVC” button.


File with DSC:

  • Select the certificate and click the “sign” button.


File with EVC:

  • Enter the OTP sent on the 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.”
  • Message will be displayed to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9.


Step 11: After Form GSTR-9 is Filed

  • ARN is generated on successful filing of the return in Form GSTR-9
  • AN SMS and an email is sent to the taxpayer on his registered mobile and email id.
  • Electronic Cash Ledger and Electronic Liability Register Part-I will get updated on the successful set-off of liabilities (late fee only).
  • Filed GSTR-9 will be available for view/download in PDF and Excel format.

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