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How to File GSTR 9 Return Online

GSTR 9 Return Online. Filing the GSTR-9 annual return is a crucial activity for every GST-registered taxpayer in India. This Complete guide aims to simplify the process, making it more accessible and understandable for taxpayers.

By breaking down the process into manageable steps, providing examples, and highlighting key points, this guide will help ensure that you can file your GSTR-9 return accurately and efficiently.

Also Read-GST on Rent for Commercial Property, Residential Property in India

Introduction to GSTR-9.

GSTR-9 is an annual return form that every registered taxpayer under the Goods and Services Tax (GST) regime must file. It consolidates the information furnished in the monthly or quarterly returns during the financial year. This return helps in the comprehensive assessment of GST liabilities and compliance for the year.

GSTR-9 is Compulsory for all regular taxpayers registered under the Goods and Services Tax (GST) regime, including:

  1. Regular Taxpayers:
    • All taxpayers who have a valid GST registration, including businesses dealing in goods and/or services, are required to file GSTR-9 annually.
  2. Composition Taxpayers:
    • Composition taxpayers (those who have opted for the composition scheme under GST) are also required to file GSTR-9 annually.
  3. Non-resident Taxable Persons:
    • Non-resident taxable persons who have a valid GST registration are required to file GSTR-9.
  4. Input Service Distributors (ISDs):
    • ISDs are also required to file GSTR-9 annually.
  5. Casual Taxable Persons:
    • Casual taxable persons who have obtained temporary GST registration are required to file GSTR-9 for the period of their registration.

However, There Are Certain Exceptions Where GSTR-9 Is Not Required to Be Filed:

  1. Taxpayers who have obtained registration as an Input Service Distributor (ISD), Tax Deductor at Source (TDS), Tax Collector at Source (TCS), or a Non-resident taxable person without any outward supplies are not required to file GSTR-9.
  2. Taxpayers who have canceled their GST registration during the financial year are not required to file GSTR-9 for that particular year.

It is important to note that the due date for filing GSTR-9 is generally the 31st of December following the end of the financial year. Failure to file GSTR-9 on time may attract late fees

Key Points to Remember.

  • Applicability: Mandatory for all GST-registered taxpayers, except for those opting for the Composition Scheme, Casual Taxable Persons, Non-resident Taxable Persons, and Input Service Distributors.
  • Due Date: 31st December of the subsequent financial year.
  • Late Fee: A late fee is applicable for delayed filings.

Step-by-Step Guide to Filing GSTR-9.

Step 1: Preparation.

Before you begin the filing process, ensure that all monthly or quarterly returns (GSTR-1 and GSTR-3B) for the financial year are filed. Reconcile your books of accounts with the returns filed to ensure accuracy in the reported figures.

Gather all the necessary information and documents.

  • Compile details of outward and inward supplies, input tax credit (ITC) availed, taxes paid, etc. for the entire financial year.
  • Collect copies of GSTR-1 (Outward Supply Statement), GSTR-3B (Monthly Summary Returns), and other relevant returns filed during the year.

Step 2: Accessing the GSTR-9 Form.

  1. Log in to the GST portal (www.gst.gov.in).
  2. Navigate to the ‘Services’ > ‘Returns’ > ‘Annual Return’ section.
  3. Select the financial year for which you need to file the return and click ‘Search’.
  4. Click on the ‘Prepare Online’ option under GSTR-9.

Step 3: Filling the Form.

Part I: Basic Details.

  • Table 1-3: Auto-populated based on your registration details. Verify for accuracy.

Part II: Details of Outward and Inward Supplies..

  • Table 4: Consolidate the outward supplies and advances received.
  • Table 5: Report the inward supplies on which tax is payable.

Part III: Details of ITC.

  • Table 6: Report the Input Tax Credit (ITC) availed during the year.
  • Table 7: Details of ITC reversed or ineligible.

Part IV: Details of Tax Paid.

  • Table 9: Auto-populated based on filed returns. Verify the tax paid details.

Part V: Transactions for the Previous FY Reported in the Next FY.

  • Table 10-11: Report any amendments or adjustments related to the previous financial year but reported in the next FY.

Part VI: Other Information.

  • Table 15-18: Provide details of demands and refunds, supplies from composition taxpayers, HSN-wise summary of outward and inward supplies.

Step 4: Preview and Submit.

Before submitting, use the ‘Preview’ option to verify all the details entered. Make any necessary corrections.

Step 5: Payment of Late Fee, if Applicable.

If there is any late fee applicable, it needs to be paid before filing the return.

Step 6: Filing the Return.

  • Choose the declaration checkbox and select the authorized signatory.
  • Click on the ‘File GSTR-9’ button.
  • Complete the verification using Digital Signature Certificate (DSC) or EVC (Electronic Verification Code).

Example of Outward Supply Details in Table 4.

Nature of SupplyTaxable ValueCGSTSGSTIGST
B2B Supplies10,00,00090,00090,000
B2C Supplies5,00,00045,00045,000

Reconciliation of ITC in Table 6.

ParticularsTotal ITC AvailableITC AvailedITC ReversedNet ITC Available
Inputs1,50,0001,40,00010,0001,30,000
Capital Goods50,00040,00010,00030,000

Conclusion.

Filing the GSTR-9 return is a critical compliance requirement under the GST regime. By following this step-by-step guide, taxpayers can ensure accurate and timely submission of their annual returns. Remember to reconcile your books regularly, stay updated on GST notifications, and seek professional help if needed to navigate the complexities of GST filings.

FAQ Related to GSTR 9 Return.

What is GSTR-9?

GSTR-9 is an annual return form that must be filed by GST-registered taxpayers in India. It consolidates the information furnished in the monthly or quarterly returns (GSTR-1, GSTR-3B) during the financial year. This return helps in the comprehensive assessment of GST liabilities and compliance for the year.

Who Is Required to File GSTR-9?

All GST-registered taxpayers are required to file GSTR-9, except for those opting for the Composition Scheme, Casual Taxable Persons, Non-resident Taxable Persons, and Input Service Distributors. For taxpayers having an aggregate turnover of up to Rs. 2 crore, filing of GSTR-9 is optional.

What Is the Due Date for Filing GSTR-9?

The due date for filing GSTR-9 is typically 31st December of the subsequent financial year. However, this date may be extended by the government under certain circumstances.

What information is required for filing GSTR-9?

Taxpayers need to provide details of outward and inward supplies, Input Tax Credit (ITC) availed and reversed, tax paid, and other relevant information as per the form’s requirements. This includes reconciling the information reported in monthly or quarterly returns with the books of accounts.

How can I file GSTR-9?

GSTR-9 can be filed online through the GST portal. Taxpayers need to log in to their account on the portal, navigate to the ‘Annual Return’ section, select the relevant financial year, and fill in the required details in the GSTR-9 form.

What Are the Consequences of Not Filing GSTR-9?

Failing to file GSTR-9 within the due date can result in late fees and penalties. It’s important for taxpayers to ensure timely compliance to avoid such consequences.These questions and answers provide a basic overview of GSTR-9 Return filing based on the information available. For specific guidance or updates, it’s recommended to consult the official GST portal or a professional GST consultant.


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Hello, I am C.K. Gupta owner of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.

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