Form GSTR 9

Annual Return

This form was amended by Notification 74

What are the Annual Returns for GST and who must file them?

When is the Annual Return due?

The due date for filing Annual Return for the financial year 2017-18 is December 31, 2018.

What provisions in the Act and Rules concern the Annual Return?

In Section 44(1) of the CGST Act,

"Every registered person, other than

shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December 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."

In Rule 80 (1) and (2),

"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 FORM GSTR-9B."

What provisions in the Act and Rules concern the Annual Audit?

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"

Salient points about Annual Return GSTR-9

  • GSTR-9 is a consolidated reporting of information already filed by the tax payer in GSTR-1 and GSTR-3B during the financial year.
  • There is no provision to making amendments, corrections, or paying taxes in the Annual Return. Any changes will have to be made in respective GSTR-1 and GSTR-3B forms.
  • Most of the details in the form can be auto-populated from details filed in a Tax Payer's GSTR-1 and GSTR-3B. Over and above the auto-populated details, the Tax Payer must provide additional information from their records to complete the form.

How to file GSTR-9?

At present, the Government Portal is not yet available for filing GSTR-9. We at GSTZen are providing GSTR-9 in Excel format as part of our Year-to-date GSTR-1 vs GSTR-2A vs GSTR-3B Report.

Here's a screenshot of GSTZen's GSTR-9 template.

Form GSTR-9 Template

GSTZen's output auto-populates most of the details in GSTR-9 as shown in the images below.

Form GSTR-9 Sheet 1

Form GSTR-9 Sheet 2

Form GSTR-9 Sheet 3

Form GSTR-9 Sheet 4

Form GSTR-9 Sheet 5