What is GSTR 9 Return and Types of GSTR 9?

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GSTR 9 - Annual Return For Registered Taxpayers Under GST 

What is GSTR-9?

The Goods and Services Tax Return 9 (GSTR-9) is a document or statement that every registered taxpayer under GST should filed once in a year, including those registered taxpayer under composition levy scheme. These document will contain the details of all supplies made and received under different tax heads i.e (CGST, SGST and IGST).It consolidates the information furnished in the Monthly/Quarterly returns during the year.

What are the Types of GSTR-9?

  • GSTR 9: Should filed by the every regular taxpayers filing GSTR1, GSTR2, GSTR3.
  • GSTR 9A: GSTR-9A should be filed by the persons who registered under the Composition Scheme under GST.
  • GSTR 9B: GSTR-9B should be filed by E-Commerce Operators who have filed GSTR 8 during the financial year.
  • GSTR 9C: GSTR-9C should be filed by the taxpayers whose annual turnover exceeds Rs.2 crores during the financial year. All these taxpayers are also required to get their Accounts Audited and 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 return.The GST annual audit can be done by a practicing Chartered Accountant (CA's) or Cost Accountant.

What are the Pre-requisites of the GSTR-9?

  • Under the GST Portal Every Registered Taxpayer must be register with the 15 digit PAN based GSTIN (Goods and Services Tax Identification Number).
  • Aggregate Turnover of business should be greater than Rs. 20 Lakh.
  • You need to capture the all the details of your transactions at the invoice level for the entire year. This includes the Inter-State and Intra-State Transactions as well, B2B and B2C Transactions.
  • Transactions associated with exempted items, Non-GST supplies and Stock Transfers between your business locations that are located across different states.
  • This GSTR-9 return applies to all Registered Taxpayers under the GST Returns excluding those who have a Unique Identification Number (UIN) and Non-Resident Taxpayers.

ual Taxable Person and Non-resident Taxpayer has to file GSTR 9 Return.

Due Date for GSTR-9?

On or Before the Date 31st December from the end of a Financial Year.

Late Fee in GSTR-9?

In GSTR 9 Return late fee charged Rs.200 per day from end of Financial Year

Who should file GSTR-9?

The Every Registered Taxpayers other than an ISD(Input Service Distributor), TDS(Tax Deducted at Source)/TCS(Tax Collected at Source Taxpayer), Casual Taxable Person and Non-resident Taxpayer has to file GSTR 9 Return.


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