How to fill GSTR 9

What is GSTR 9?

GSTR-9 is the Annual Return to be filed in GST by Normal Taxpayers (who regularly file GSTR-3B and GSTR-1)

It contains details of Sales, Purchase, Output, Input and Payable during a particular financial year.

GSTR-9 is a GST annual return which is to be filed by taxpayers who are registered under GST regime in a particular financial year.

It is a consolidation statement of all inward & outward supplies made during a particular financial year.

This return helps in reconciliation of data.

Who has to File GSTR 9?

• It is to be filed by All Normal Tax Payers(who file GSTR-3B and GSTR-1)
• Even if no business done during the year, still Annual Return to be filed
• It is to be filed even if business closed

Who is Not Required to file GSTR 9?

• Casual taxpayers
• Non Resident Taxable persons
• Input Service Distributors
• Person liable to deduct TDS under GST
• Composition Dealers - (They have to file Annual Return 9A)
• E-Commerce Operators - (They have to File Annual Return 9B)
• Those not Registered in GST, during period (Annual Return for 2017-18 is not to be filed if registration taken after 31 Mar 2018)

What is Due Date of Filling Annual Returns?

FY 2017-18 - 31 Dec 2018    31st August 2019    30 November 2019   31 December 2019

FY 2018-19 - 31 Dec 2019   31 March 2020

Changes In GST (37th GST Council meeting held in Goa)

Annual return GSTR 9 is to be made optional, if turnover upto 2 Crore for F.Y. 2017-18 & 2018-19.

However, if turnover more than 2 crore then both GSTR 9 and GSTR 9C is to be filed

What are Different Details in GSTR 9?

GSTR 9 consists of all the taxable, exempt & nil rated outward supplies & inward supplies made during the financial year.

Some major tables of GSTR 9 are discussed as below

Note:- Table 6A, 8A and 9 are those auto-populated tables whose details cannot be changed

Can GSTR 9 be amended?

No,GSTR 9 cannot be amended

What are Different Methods to Fill GSTR 9?

GSTR 9 has 2 types of methods.

1. Direct Online Method
2. Offline Method

Direct Online Method

1. For Direct Online Method ---> We login at www.gst.gov.in
2. After login,Click -Services ----> Return ----> Annual Return ----> Select F.Y. 2017-18 ---> Prepare Online ---> Do you Want to File Nil Return ---> No
3. It shows various tables
4. Some tables are auto-populated as shown below-
   • Table No. 4 (Record of taxable sales from GSTR 1)
   • Table No. 5 (Record of exempt & nil rated sales GSTR 1)
   • Table No. 6 Column A (Comes from GSTR 3 B Table No 4)
   • Table No.8 Column A (Comes from GSTR 2A)
   • Table No. 9 (Comes from GSTR 3B Table No 6.1)
5. In Table 6,We have to give Bifurcation of Inputs,Capital Goods and Input Services

After these details are put, they get data in table 8B comes automatically.

Now in table 8A showing input of GSTR 2A.

And in table 8B showing input of as per GSTR 3B.

Both should be match (Practically they are not matching)

HSN Summary

We need to put HSN summary of sales in table 17 and purchase.expenses in table 18

It is compulsory only if turnover > 1.5 crore

Quantity is sales - Sales Return

For services

• We put sac code instead of HSN code
• Quantity we put as 0
• After filling all sheets
• Validate

Sheets where no changes required  - Table 9  - (It is auto-filled as per GSTR 3B table 6.1)

• Then click compute liability
• Preview
• Proceed to file
• File by OTP
• After filing, fill DRC-03 for any challan
• This is voluntary payment, many people are not filling DRC-03 and waiting for notice

How to download GSTR - 9 offline tool.

1. Go to www.gst.gov.in
2. Click download tab to download offline tool
3. Click GSTR-9 offline tool
4. GSTR 9 zip file will be download
5. Create new folder with the name of client
6. Copy & Paste this GSTR 9 Zip file in client folder
7. Extract Zip file

How to Fill GSTR 9

1. Log in to GST official website www.gst.gov.in
2. In Services tab click returns
3. In returns tab click Annual Return
4. Select financial year 2017-18 and click search.
5. In annual return GSTR 9 Box click prepare offline.
6. After click prepare offline click download.
7. Click generate Json file to download.
8. After 20 minutes Json file will be generated.
9. Click here to download file 1
10. Json file will be download
11. Copy and paste this Json file in client folder
12. After this extract this Json file.
13. An unzip folder will be create.
14. Now open GSTR 9 offline tool.
15. Click enable editing to remove macros from the GSTR 9 offline tool file.
16. Click open downloaded GSTR 9 Json file tab to import predata Json file.
17. After import Json file "File import successfully" message will be display.