Home > GST > Help Center > GSTR 9 ExplainedLast Updated: Dec 28th 2023
GSTR-9 is an Annual GST Return which is required to be filed by all the GST Tax Payers, in addition to GSTR-1, GSTR-3B and / or GSTR-4. The Due date was extended multiple times earlier, and the new extended due date is Nov 30th 2019. A Penalty of Rs. 200 per day is levied.
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GSTR-9 is an Annual GST Return which is required to be filed by all the GST Tax Payers, in addition to GSTR-1, GSTR-3B and / or GSTR-4.
The following persons are not required to file GSTR 9
Note: Persons paying tax under section 52 (TCS) is required to file GSTR-9B but since, provisions of section 52 is applicable from 01st October 2018 only, they are not required to file GSTR-9B for the year 2017-18
The following persons are required to file GSTR 9 & 9C based on their business turnover.
Table to check the GSTR 9/9c filing requirement matrix
Turnover | GSTR 9 | GSTR 9C |
---|---|---|
upto 2 Cr. | Optional | Not Applicable |
2 - 5 Cr. | Mandatory | Optional |
above 5 Cr. | Mandatory | Mandatory |
* if mandatory, can be filed through self-certification (no professional is required to sign)
The following details should be entered in GSTR-9
Every registered person shall file the GST return within due date. Late fee for belated filing of GSTR 9 is Rs 100 per day subject to maximum of 0.25% of turnover in a state/union territory. There is a similar provision in SGST act also. Hence there will be a late fee of Rs 200 per day subject to 0.50% of turnover in a state on late filing of GSTR 9.
A comprehensive list of frequently asked questions on GSTR-9
GSTR 9A is annual return required to be filed by the person registered under composition scheme and filing GSTR 4 return
GSTR 9B is annual return required to be filed by the person registered under section 52 (Persons who are required to collect tax at source) and filing GSTR 8 return.
The tax payer need to file both GSTR 9 and GSTR 9A. He is required to file GSTR 9A for the period he registered under composition scheme and GSTR 9 for the period registered under regular scheme.
Yes, every registered tax payer is required to file GSTR 9 even though there is no activity or turnover during the financial year.
It is not possible to revise GSTR 9. No such option has been provided in the law till now.
If GSTR 9 is not filed by the tax payer within due date, late fee will be payable. A notice may be issued to the taxable person requiring him to furnish the return
No, instructions forming part of GSTR-9 which was notified by Notification No. 39/2018 dated 04th September 2018, clearly mentions that only details for the period July 2017 to March 2018 are to be provided in GSTR-9.
In case you come under the compliance to file your Annual GST Returns, speak to Team EZTax.in to know more and help you be tax compliant.