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.
Due Date: For FY 2017-18, GSTR-9 Return due date was extended multiple times earlier, and the new extended due date for filing GSTR-9, GSTR-9A, and GSTR-9C is set to 30th Nov 2019. It needs to be filed once in a Financial Year.
For FY 2018-19: The duedate for GSTR-9 / 9A / 9C is 31st Mar 2020.
The following persons are not required to file GSTR 9
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.
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