Beruflich Dokumente
Kultur Dokumente
This is our first ever annual return since the implementation of Goods and Services act 2017 (http://taxguru.in/goods-and-service-
tax/president-assents-central-goods-services-tax-act-2017.html). Everyone would have started preparation for your first ever Annual Return
and I know you are busy in that, But what I say is you must read this Article before you start filing the Annual Return.
Page Contents
An Annual Return is a return that has to be filed once in a year by the Persons registered under GST. It consists of details regarding the supplies
of Goods and/or Services made and recieved during the year which includes both Inter state and Intra state supplies. It consolidates the
information furnished in monthly and quarterly returns during the year.
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 1/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
NOTE: For Instance, For Financial year 2017-18, the due date for filing GSTR-9 is 30th June 2019. However for the FY 18-19 Annual return must
be filed on or before 31st December 2019.
NOTE: In case a person opted to pay tax under composition scheme, then he shall furnish annual return in FORM GSTR-9A.
1. GSTR-9 : It should be filed by the Regular Taxpayers filing GSTR-1 & GSTR-3B.
2. GSTR-9A: It should be filed by Persons opted to pay tax under Composition Scheme.
3. GSTR-9B: It should be filed by the e-Commerce operators who have filed GSTR-8 during the year.
4. GSTR-9C: It should be filed the taxpayers whose annual turnover exceeds 2 crores during the financial year. All such taxpayers are
also required to get their accounts audited & file a copy of audited annual accounts and Reconciliation statement of tax already paid and
tax payable as per audited accounts along with GSTR-9C.
Thus it is Rs.100 under CGST Act and Rs. 100 under SGST Act, the total penalty is Rs.200 per day of default. There is no late fee on IGST .
Part-I : This part asks for basic details, such as the Financial year, GSTIN, Legal and Trade names. These details will be auto-populated
in the form. ( From Table 1 to Table 3A).
Part-II : This part asks taxpayers to provide the details of Inward and Outward supplies declared during the financial year. ( From Table 4 to
Table 5).
Part-III : This is where taxpayer provide the details of Input Tax Credit (ITC) as declared in returns filed during the financial year. Part III also
asks for details of the ITC reversed and Ineligible ITC as declared in Individual returns. ( From Table 6A to Table 8A).
Part-IV : Here, Taxpayers will input details of taxes paid as declared in returns filed previously during the fiscal year. (Table 9).
Part-V : This part asks for transaction particulars of the previous fiscal year, declared in returns from April to September of the current
fiscal year, or up to the date of annual returns of the previous fiscal year were filed, whichever is earlier. Additional or omitted entries
belonging to the previous fiscal year, but reported in current fiscal year, would be declared here as well. ( From Table 10 to Table 14)
Part-VI : Taxpayers will report other information here. This could include Demand & Refund details; supplies received from composition tax
payers; Deemed supply of goods sent on approval basis; HSN wise summary of outward and inward supplies; late fees payable as well as
those paid. ( From Table 15 to Table 19)
7. Format of GSTR -9
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 2/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 3/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 4/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 5/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 6/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
Broadly, the form entails the declaration of annual sales, bifurcating it between the cases subject to tax and cases not subject to tax. On the
Purchase side the annual value of inward supplies and ITC availed thereon, classified as inputs, input services and capital goods and the ITC to
be reversed due to Ineligibility.
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 7/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
So you should note down all these above things and should be filed carefully because Once you file the annual return , it cannot be revised again.
Tags: goods and services tax (https://taxguru.in/tag/goods-and-services-tax/), GST (https://taxguru.in/tag/gst/), GST Return (https://taxguru.in/tag/gst-return/)
Author Bio
(https://taxguru.in/author/cavishnuprasad44/)
Supply of medicine / surgical items to inpatients for diagnosis or treatment eligible for GST exemption (https://taxguru.in/goods-and-service-tax/supply-medicine-
surgical-items-inpatients-diagnosis-treatment-eligible-gst-exemption.html)
GST under health care services on medicines, consumables, surgical items (https://taxguru.in/goods-and-service-tax/gst-health-care-services-medicines-
consumables-surgical-items.html)
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 8/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
3 Comments
SARFARAJ ANSARI says:
hello
exempted purchase kis colum me bharna hai.
9-filling-annual-return-gst.html/#comment-2053996)
cavishnuprasad44 says:
tax/gstr-9-filling-annual-return-gst.html/#comment-2054020)
gadgil says:
please add me
9-filling-annual-return-gst.html/#comment-2053958)
Leave a Comment
Your email address will not be published. Required fields are marked *
Name *
Email *
Website
Comment
Post Comment
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 9/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
Latest Posts
Popular Posts
1. GST Certification Course on Pen Drive by TaxGuru & GST Professionals (https://taxguru.in/goods-and-service-tax/gst-certification-pen-drive-taxgurugst-
professionals.html)
2. Reverse Charge (RCM) under GST updated till 14th May 2019 (https://taxguru.in/goods-and-service-tax/reverse-charge-rcm-gst-updated.html)
3. GST Practitioner Advanced Certified Training by MSME (https://taxguru.in/goods-and-service-tax/course-gst-certified-practitioner-by-msme.html)
4. HC allows filing of GSTR-3B without payment of GST (https://taxguru.in/goods-and-service-tax/hc-allows-filing-gstr-3b-without-payment-gst.html)
5. e-tutorial on filing of Revised Form 24Q (Annexure-II) (https://taxguru.in/income-tax/e-tutorial-filing-revised-form-24q-annexure-ii.html)
6. Income Tax Calculator for FY 2019-20 in Excel for Salaried Individual in India (https://taxguru.in/income-tax/income-tax-calculator-financial-year-2019-20-excel-
salaried-individual-india.html)
7. Reversal of Input Tax Credit (GSTR 9 – Annual Return) (https://taxguru.in/goods-and-service-tax/reversal-input-tax-credit-gstr-9-annual-return.html)
8. Audit Required Even If Your GST Turnover Is Less Than 2CR (https://taxguru.in/goods-and-service-tax/audit-required-gst-turnover-2cr.html)
9. Due Date of Filling of Returns Under GST (https://taxguru.in/goods-and-service-tax/due-date-filling-returns-gst.html)
10. One time return of deposit form DPT-3 (Format of Auditor Certificate) (https://taxguru.in/company-law/time-return-deposit-form-dpt-3-format-auditor-certificate.html)
Featured Posts
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 10/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
NEWSLETTER
Subscribe Now
QUICK LINKS
Home (https://taxguru.in/)
About Us (https://taxguru.in/about)
Advertise (https://taxguru.in/advertise-with-us)
Jobs at Taxguru (https://taxguru.in/tag/vacancy/)
Privacy Policy (https://taxguru.in/privacy-policy)
Terms & Disclaimer (https://taxguru.in/finance/disclaimer-for-www-taxguru-in.html)
IMPORTANT
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 11/12
5/16/2019 GSTR-9 : Filling of Annual Return under GST
JUDGMENTS
CONTACT US
022-28855160
info@taxguru.in (mailto:info@taxguru.in)
https://taxguru.in/goods-and-service-tax/gstr-9-filling-annual-return-gst.html 12/12