A. FAQs on Form GSTR-9 (GST annual return)
Contents
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A. FAQs on Form GSTR-9 (GST annual return)
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Q. 1. What is Form GSTR-9?
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Q. 2. Who need to file Annual Return in Form GSTR-9?
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Q. 3. What is the difference between Form GSTR-9 and Form
GSTR-9C?
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Q. 4. Is it mandatory to file Form GSTR-9?
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Q. 5. I am a regular/ normal taxpayer for part period and
composition taxpayer for part period during the financial year. Do I need to
file Form GSTR-9 or Form GSTR-9A?
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Q. 6. I got my registration cancelled in the financial year. Can
I file Form GSTR-9?
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Q. 7. I have opted for composition scheme in the financial year.
Do I need to file Form GSTR-9?
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Q. 8. I opted out of composition scheme in the financial year.
Do I need to file Form GSTR-9?
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Q. 9. What are the pre-conditions for filing Form GSTR-9?
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Q. 10. Can I file nil Form GSTR-9?
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Q. 11. From where can I as a taxpayer file Form GSTR-9?
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Q. 12. Is there any Offline Tool for filing Form GSTR-9?
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Q. 13. By when do I need to file Form GSTR-9?
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Q. 14. Can the date of filing of Form GSTR-9 be extended?
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Q. 15. Form GSTR-9 return is required to be filed at entity
level or GSTIN level?
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Q. 16. I have not filed all my applicable return(s)/
statement(s) during the financial year. Still, can I file Annual return without
filing of those applicable return(s)/ statement(s)?
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Q. 17. In which tables of Form GSTR-9, the details are required
to be provided?
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Q. 18. Do I need to provide/ update details in all the tables in
Form GSTR-9 before filing?
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Q. 19. Which tables in Form GSTR-9 has auto-populated data from
filed Form GSTR-1 and Form GSTR-3B?
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Q. 20. Which table in Form GSTR-9 has auto-populated data from
Form GSTR-2A?
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Q. 21. Can I edit auto-populated data from filed Form GSTR-1 and
GSTR-3B in Form GSTR-9?
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Q. 22. Can I download system computed values of Form GSTR-9?
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Q. 23. Will consolidated summary of Form GSTR-1 be made
available for the returns filed during the financial year?
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Q. 24. Will consolidated summary of Form GSTR-3B be made
available for the returns filed during the financial year?
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Q. 25. Can I change the details after clicking on ‘Proceed to
File” button?
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Q. 26. What happens after COMPUTE LIABILITIES button is clicked?
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Q. 27. Is there any late fee for late filing of Form GSTR-9?
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Q. 28. When “Late fee payable and paid” tile in Form GSTR-9 gets
enabled?
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Q. 29. Can I file Form GSTR-9 return without paying late fee (if
applicable)?
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Q. 30. Is there any option to make payment other than late fee
(if applicable) in Form GSTR-9?
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Q. 31. In Form GSTR-9, can additional liability not reported
earlier in Form GSTR-3B be declared?
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Q. 32. Can I claim or report any unclaimed ITC through Annual
Return?
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Q. 33. What do I need to do if available cash balance in
Electronic Cash Ledger is less than the amount required to offset the
liabilities?
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Q. 34. What are the modes of signing Form GSTR-9?
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Q. 35. I am getting a warning message that records are under
processing or processed with error while filing Form GSTR-9. What do I do?
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Q. 36. Can I preview Form GSTR-9 before filing?
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Q. 37. Can I revise Form GSTR-9 return after filing?
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Q. 38. What happens after Form GSTR-9 is filed?
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B. How to file Form GSTR-9 (GST annual return)
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How can I prepare and file Form GSTR-9 return?
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A. Login and Navigate to Form GSTR-9 – Annual Return for Normal
Taxpayer
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14.11. 17. HSN wise summary of Outward Supplies
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15.1. Preview Form GSTR-9 (Excel)
Q. 1. What is
Form GSTR-9?
Ans: Form GSTR-9 is an annual return to be filed once, for each
financial year, by the registered taxpayers who were regular taxpayers,
including SEZ units and SEZ developers. The taxpayers are required to furnish
details of purchases, sales, input tax credit or refund claimed or demand
created etc in this return. In the Annual Return for F.Y 2017-18, the details
pertaining to the period from July 2017 to March 2018 are to be reported. In
case, the taxpayer is registered after 1st July 2017, in such
case, details for the period from the effective date of registration till 31st March, 2018 is to
be provided in Annual Return.
Q. 2. Who need
to file Annual Return in Form GSTR-9?
Ans: Form GSTR-9 is to be filed by a person who is registered
as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who
have withdrawn from the composition scheme to normal taxpayer any time during
the year.
Note:
·
Composition taxpayers are required to file Annual Return in Form
GSTR-9A.
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Annual Return is not required to be filed by casual taxpayer
/ Non
Resident taxpayer / ISD.
Q. 3. What is
the difference between Form GSTR-9 and Form GSTR-9C?
Ans: Form GSTR-9 is required to be filed by every person
registered as normal taxpayer irrespective of their turnover.
Form GSTR-9C is required to be filed by every registered person
whose turnover has been more than Rs. 2 crores during the financial year. Such
taxpayers are required to get their accounts audited by Chartered Accountant or
Cost Accountant and need to submit a copy of audited annual accounts and reconciliation
statement as specified under section 44(2) of CGST Act.
Q. 4. Is it
mandatory to file Form GSTR-9?
Ans: Yes, it’s mandatory to file Form GSTR-9 for normal
taxpayers.
Q. 5. I am a
regular/ normal taxpayer for part period and composition taxpayer for part
period during the financial year. Do I need to file Form GSTR-9 or Form
GSTR-9A?
Ans: You are required to file both Form GSTR-9 and Form GSTR-9A
for the respective period.
The period during which the taxpayer remained as composition
taxpayer, Form GSTR-9A is required to be filed. And, for period for which the
taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.
For example: If the taxpayer had opted for Composition scheme
from 1st July 2017 to 31st Dec 2017, then Form GSTR-9A is required to be filed
for such period. And, if the taxpayer had opted out of composition scheme and
registered as a normal taxpayer during period say 1st Jan 2018 to 31st Mar
2018, then for such period Form GSTR-9 is required to be filed.
Both Form GSTR-9 and Form GSTR-9A for the respective period are
required to be filed for FY 2017-18, in such cases.
Q. 6. I got my
registration cancelled in the financial year. Can I file Form GSTR-9?
Ans: Yes, the annual return needs to be filed even if the
taxpayer has got his registration cancelled during the said financial year.
Q. 7. I have
opted for composition scheme in the financial year. Do I need to file Form
GSTR-9?
Ans: Taxpayers who have opted for the composition scheme need
to file Form GSTR-9 for the period during which they were registered as a
normal taxpayer.
Q. 8. I opted
out of composition scheme in the financial year. Do I need to file Form GSTR-9?
Ans: Taxpayer who have opted out from the composition scheme
during the relevant financial year is required to file Form GSTR-9 for the
period they paid the tax at normal rates.
Q. 9. What are
the pre-conditions for filing Form GSTR-9?
Ans: Pre-conditions for filing of Form GSTR-9 are:
·
Taxpayer must have active GSTIN during the relevant financial
year as a normal/regular taxpayer even for a single day.
·
Taxpayer has filed all applicable returns i.e. Form GSTR-1 and
Form GSTR-3B of the relevant financial year before filing the Annual Return.
Q. 10. Can I file nil Form GSTR-9?
Ans: Nil Form GSTR-9 can be filed for the Financial year, if
you have: –
·
NOT made any outward supply (commonly known as sale); AND
·
NOT received any goods/services (commonly known as purchase);
AND
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NO other liability to report; AND
·
NOT claimed any credit; AND
·
NOT claimed any refund; AND
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NOT received any order creating demand; AND
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There is no late fee to be paid etc.
Q. 11. From where can I as a taxpayer file Form
GSTR-9?
Ans: Navigate to Services
> Returns > Annual Return to file Form GSTR-9.
Q. 12. Is there any Offline Tool for filing
Form GSTR-9?
Ans: Currently, Form GSTR-9 return can be filed through online
mode only. However, offline tool for Form GSTR-9 will be released shortly.
Q. 13. By when do I need to file Form GSTR-9?
Ans: The due date for filing Form GSTR-9 for a particular
financial year is 31st December of subsequent financial year or as extended by
Government through notification from time to time.
Q. 14. Can the date of filing of Form GSTR-9 be
extended?
Ans: Yes, date of filing of Form GSTR-9 can be extended by
Government through notification.
Q. 15. Form GSTR-9 return is required to be
filed at entity level or GSTIN level?
Ans: Form GSTR-9 return is required to be filed at GSTIN level
i.e. for each registration. If taxpayer has obtained multiple GST
registrations, under the same PAN, whether in the same State or different
States, he/she is required to file annual return for each registrations separately,
where the GSTIN was registered as a normal taxpayer for some time during the
financial year or for the whole of the financial year.
Q. 16. I have not filed all my applicable
return(s)/ statement(s) during the financial year. Still, can I file Annual
return without filing of those applicable return(s)/ statement(s)?
Ans: No. You cannot file return in Form GSTR-9 without filing
Form GSTR-1 and Form GSTR-3B for all applicable periods during the relevant
financial year.
Q. 17. In which tables of Form GSTR-9, the
details are required to be provided?
Ans: Details are required to be provided in Form GSTR-9 in the
following tables:
1. 4 Details of advances, inward and outward supplies made
during the financial year on which tax is payable: To enter/ view the summary
of outward/ inward supplies made during the financial year
2. 5 Details of Outward supplies made during the financial
year on which tax is not payable: To enter/ view the summary of non-taxable
outward supplies made during the financial year
3. 6 Details of ITC availed during the financial year: To enter/
view the summary of ITC availed during the financial year
4. 7 Details of ITC reversed and Ineligible ITC for the
financial year: To enter/ view the summary of ITC reversed or ineligible for the
financial year
5. 8 Other ITC related information: To enter/ view the ITC
availed during the financial year
6. 9 Details of tax paid as declared in returns filed during the
financial year: To enter/ view the tax (including Interest, Late Fee, Penalty
& Others) paid during the financial year
7. 10,11,12&13 Details of the previous Financial Year’s
transactions reported in next Financial Year: To enter/ view the summary of
transactions reported in next financial year
8. 14 Differential tax paid on account of declaration in table
no. 10 & 11: To enter/ view the total tax paid on transactions reported in
next financial year
9. 15 Particulars of Demands and Refunds: To enter/ view
particulars of demands and refunds during the financial year
10. 16 Supplies received from Composition taxpayers, deemed
supply by job worker and goods sent on approval basis: To enter/ view the
summary of supplies received from Composition taxpayers, deemed supply by job
worker and goods sent on approval basis
11. 17 HSN wise summary of Outward Supplies: To enter/ view HSN
wise summary of outward supplies made during the financial year
12. 18 HSN wise summary of Inward Supplies: To enter/ view HSN
wise summary of inward supplies received during the financial year
Q. 18. Do I need to provide/ update details in
all the tables in Form GSTR-9 before filing?
Ans: You are required to provide/ update details only in those
tables which are relevant to your business
Q. 19. Which tables in Form GSTR-9 has
auto-populated data from filed Form GSTR-1 and Form GSTR-3B?
Ans: Below tables in Form GSTR-9 has auto-populated data, from
already filed Form GSTR-1 and Form GSTR-3B of the relevant financial year:
·
4. Details of advances, inward and outward supplies made during
the financial year on which tax is payable
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5. Details of Outward supplies made during the financial year on
which tax is not payable
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6A Total amount of input tax credit availed through FORM GSTR-3B
(sum total of Table 4A of FORM GSTR-3B)
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6G- Input Tax credit received from ISD
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6K- Transition Credit through TRAN-I (including revisions if
any)
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6L- Transition Credit through TRAN-II
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9. Details of tax paid as declared in returns filed during the
financial year
Q. 20. Which table in Form GSTR-9 has
auto-populated data from Form GSTR-2A?
Ans: Below table in Form GSTR-9 has auto-populated data, from
Form GSTR-2A of the relevant financial year:
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Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
Q. 21. Can I edit auto-populated data from
filed Form GSTR-1 and GSTR-3B in Form GSTR-9?
Ans: Yes, you can edit auto-populated data from filed Form
GSTR-1 and GSTR-3B in Form GSTR-9, except data in below mentioned tables:
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Table no. 6A: Total amount of input tax credit availed through
FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
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Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
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Table no. 9: Details of tax paid as declared in returns filed
for the financial year (Except tax payable column)
Q. 22. Can I download system computed values of
Form GSTR-9?
Ans: Yes, taxpayer can download the system computed values for
Form GSTR-9 in PDF format. This will help the taxpayer to use it for reference
while filling Form GSTR-9.
Q. 23. Will consolidated summary of Form GSTR-1
be made available for the returns filed during the financial year?
Ans: Yes. Consolidated summary of all filed Form GSTR-1
statement for the relevant financial year is available for download in PDF
format.
Navigate to Services > Returns > Annual Return
> Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-1 SUMMARY (PDF) option.
Q. 24. Will consolidated summary of Form
GSTR-3B be made available for the returns filed during the financial year?
Ans: Yes. Consolidated summary of all returns filed in Form
GSTR-3B for the relevant financial year is available for download in PDF
format.
Navigate to Services > Returns > Annual Return
> Form GSTR-9 (PREPARE ONLINE) > DOWNLOAD GSTR-3B SUMMARY (PDF) option.
Q. 25. Can I change the details after clicking
on ‘Proceed to File” button?
Ans: Yes. You can change/edit the details before filing of Form
GSTR-9 return. However, the auto-populated data will not be editable in the
following fields.
·
Table no. 6A: Total amount of input tax credit availed through
Form GSTR-3B (sum total of Table 4A of Form GSTR-3B)
·
Table no. 8A: ITC as per Form GSTR-2A (Table 3 & 5 thereof).
·
Table no. 9 (Except tax payable column)
Q. 26. What happens after COMPUTE LIABILITIES
button is clicked?
Ans: After COMPUTE LIABILITIES button is
clicked, details provided in various tables are processed on the GST Portal at
the back end and Late fee liabilities, if any, are computed. Late fee is
calculated, if there is delay in filing of annual return beyond due date.
Q. 27. Is there any late fee for late filing of
Form GSTR-9?
Ans: Yes, there is a late fee for filing of Form GSTR-9 beyond
the due date.
Q. 28. When “Late fee payable and paid” tile in
Form GSTR-9 gets enabled?
Ans: Once the status of Form GSTR-9 is Ready to File and
liabilities are calculated, 19. Late fee payable and paid tile
gets enabled for filing of Form GSTR-9 by the taxpayer.
Q. 29. Can I
file Form GSTR-9 return without paying late fee (if applicable)?
Ans: No. You can’t file Form GSTR-9 without payment of late fee
for Form GSTR-9, if same is filed after the due date.
Q. 30. Is
there any option to make payment other than late fee (if applicable) in Form
GSTR-9?
Ans: After filing of your return in Form GSTR-9, you will get a
link to navigate to Form GST DRC-03 to pay tax, if any. Any additional payment
can be made using Form GST DRC-3 functionality only through utilisation from
Electronic Cash Ledger.
Q. 31. In Form
GSTR-9, can additional liability not reported earlier in Form GSTR-3B be
declared?
Ans: Yes, additional liability not reported earlier at the time
of filing Form GSTR-3B can be declared in Form GSTR-9. The additional liability
so declared in Form GSTR-3B are required to be paid through Form GST DRC-03.
Q. 32. Can I claim or report any unclaimed ITC
through Annual Return?
Ans: No. You cannot claim ITC through Form GSTR-9.
Q. 33. What do
I need to do if available cash balance in Electronic Cash Ledger is less than
the amount required to offset the liabilities?
Ans: Available cash balance as on date in Electronic Cash
Ledger is shown to the taxpayer in “Cash Ledger Balance” table. If available
cash balance in Electronic Cash Ledger is less than the amount required to
offset the liabilities, then additional cash required to be paid by taxpayer is
shown in the “Additional Cash Required” column. You may create challan for the
additional cash directly by clicking on the CREATE CHALLAN button.
Q. 34. What are the modes of signing Form
GSTR-9?
Ans: You can file Form GSTR-9 using DSC or EVC.
(a) Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent
(that is electronic format) of physical or paper certificates. A digital
certificate can be presented electronically to prove one’s identity, to access
information or services on the Internet or to sign certain documents digitally.
In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised
DSC-issuing Certifying
Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
(b) Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the
identity of the user at the GST Portal by generating an OTP. The OTP is sent to
the mobile phone number of the registered mobile phone of Authorized Signatory
filled in part A of the Registration Application.
Q. 35. I am getting a warning message that
records are under processing or processed with error while filing Form GSTR-9.
What do I do?
Ans: In case, records (or data as submitted while filing Form
GSTR-9) are processed with error or are under processing at the back end, a
warning message is displayed. If records are still under processing, wait for
processing to be completed at the back end. For records which are processed
with error, go back to Form GSTR-9 and take action on those records for making
corrections.
Q. 36. Can I preview Form GSTR-9 before filing?
Ans: Yes, you can view/download the preview of Form GSTR-9 in
PDF and Excel format by clicking on ‘PREVIEW DRAFT GSTR-9 (PDF)’ and ‘PREVIEW
DRAFT GSTR-9 (EXCEL)’ button before filing Form GSTR-9 on the GST Portal.
Q. 37. Can I revise Form GSTR-9 return after
filing?
Ans: No, you cannot revise Form GSTR-9 return after filing.
Q. 38. What happens after Form GSTR-9 is filed?
Ans: 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 successful set-off of liabilities (Late fee only).
·
Filed form GSTR-9 will be available for view/download in PDF and
Excel format.
- How to file with FAQs){kind=link}
2 Comments
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