GSTR 9 due date for Financial Year 2017-18 is 31st December 2019. GSTR 9 due date for 2018-19 is extended to 31st March 2020.
In Section 44(1) of the CGST Act,
"Every registered person, other than
- an Input Service Distributor,
- a person paying tax under section 51 or section 52,
- a casual taxable person,
- a non-resident taxable person
shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirtieth day of November following the end of such financial year.
Nil Annual Return: As long as person is registered under GST, even in case of nil GST liability for the year they will be required to file return."
"Every registered person, other than
- an Input Service Distributor,
- a person paying tax under section 51 or section 52,
- a casual taxable person and
- a non-resident taxable person,
shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR 9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
A person paying tax under section 10 (Composition taxable person) shall furnish the annual return in FORM GSTR 9A.
Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in GSTR 9B."
In Section 35(5) of the CGST Act,
"Every registered person whose turnover during a financial year exceeds the prescribed limit (2crores) shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed"
In Section 44(2) of the CGST Act,
"Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed."
In Rule 80(3),
"Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR 9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner"
This form was amended by Notification 74
Fill your Form GSTR 9
Upload and Submit return to the Government portal
We at GSTZen provide GSTR 9 in Excel format as part of our Year-to-date GSTR-1 vs GSTR-2A vs GSTR-3B Report.
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Here is the link to download the GSTR 9 PDF
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