GSTR 9, Annual Return Under GST
/ GST (Goods & Services Tax)

GSTR 9, Annual Return Under GST

What is the Annual return? Consolidation of information furnished in the forms GSTR 1 , GSTR 2 , GSTR 3 & GSTR 3B Details of Outward Supplies made and Inward Supplies received , categorized into different tax heads:

  • IGST
  • CGST
  • SGST

Types of GSTR 9 Forms There are 4 types of Annual Returns under GST:

  • GSTR 9 : This is to be filed by regular taxpayers filing GSTR1, GSTR2, GSTR3, GSTR3B
  • GSTR 9A : This is to be filed by taxpayers registered under Composition Scheme
  • GSTR 9B : This is to be filed by e-commerce operators who have filed GSTR 8 during the financial year
  • GSTR 9C : This is to be filed by tax payers required to get their accounts audited under GST

GSTR 9 All the taxable persons/entities registered under GST and filing monthly/quarterly returns, except the following:

  • Casual Taxable persons
  • Input Service Distributors
  • Non-resident taxable persons
  • Persons paying TDS under section 51 of GST Act

Types of GSTR-9 Forms

1. GSTR 9

  • Part I : Basic details of the taxpayer
  • Part II : Details of Outward and Inward supplies declared during the Financial Year
  • Part III : Details of Input Tax Credit (ITC) declared in returns during the Financial Year
  • Part IV : Details of taxes paid under various heads during the Financial Year
  • Part V : Details of amendment or omission entries for returns filed upto the month of September
  • Part VI : Other information comprising details of :

  • GST demands and refunds.
  • HSN wise summary of the quantity of goods supplied and received with its corresponding Tax details.
  • Late fees payable and paid, if any.
  • Bifurcation of inward supplies received from different categories of Taxpayer – Composition dealers , deemed supply and goods on approval basis

1. GSTR 9A

  • To be filed by taxpayers registered under composition scheme filing GSTR 4A during the financial year.
  • The form is divided into 5 parts with 17 tables including basic details , details of outward and inward supplies declared , details of taxes paid.

2. GSTR 9B To be filed by e-commerce operators filing GSTR 8 during the financial year.

3. GSTR 9C

  • To be filed by taxpayers whose turnover exceeding two crores during the financial year and are required to get their accounts audited by a Chartered Accountant or Cost Accountant
  • The form is divided into 2 parts:
  • Reconciliation Statement
  • Certification

GSTR 9C – Reconciliation Statement The Reconciliation statement is divided into 5 parts:

  • Part I : Basic Details
  • Part II : Details of Outward and Inward supplies declared during the financial year
  • Part III : Details of ITC as declared in returns filed during the financial year
  • Part IV : Details of tax paid as declared in returns filed during the financial year
  • Part V : Particulars of transactions for the previous FY declared in returns of April to September of current Financial Year

GSTR 9C – Certification

  • The form GSTR 9C can be certified by same Chartered Accountant/Cost Accountant (CA) who conducted the GST Audit or by any other CA who did not conduct the GST Audit.
  • In case the CA certifying the form GSTR 9C did not conduct the GST audit , the CA certifying the form must have based an opinion on the books of accounts audited by the auditor CA.
  • The format of Certification report will thus vary depending on who the certifier of the form is.