GSTR-9 is GST annual return that must be filed by all registered taxpayers under GST, except for a few categories. It consolidates data on outward and inward supplies, tax liabilities, and input tax credits (ITC) for a financial year. The due date for filing GSTR-9 is 31st December of the year following the financial year.
- 10th July 2024: In the 53rd GST Council meeting, it was recommended to exempt taxpayers with an annual turnover below ₹2 crore for FY 2023-24 from filing GSTR-9/9A (Notification 14/2024).
- 11th July 2023: The 50th GST Council meeting extended GSTR-9/9A exemptions for small taxpayers (turnover up to ₹2 crore) for FY 2022-23.
- 31st March 2023: Notification 07/2023 introduced concessional late fees for delayed filings and an amnesty scheme for FY 2017-18 to FY 2021-22 filings.
1. What is GSTR-9 and who is liable to file it?
GSTR-9 is an annual summary of supplies, taxes paid, refunds, and ITC. All registered taxpayers must file GSTR-9 except:
- Casual taxpayers
- Input Service Distributors
- Non-resident taxpayers
- Taxpayers deducting/collecting tax at source (TDS/TCS) under Sections 51 or 52
(Note: Composition taxpayers file GSTR-4.)
2. What happens if GSTR-9 is not filed?
Non-filing can lead to notices from the GST department and attract late fees or penalties.
3. Who is exempted from filing GSTR-9?
Exemptions apply to:
- Composition taxpayers
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors
- Persons under TDS/TCS
Additionally, taxpayers with annual turnover below ₹2 crore are exempt from FY 2017-18 onwards.
4. Is the HSN-wise summary mandatory?
Yes, for sales. For purchases, it’s optional.
5. Where to report ITC reversal in GSTR-9?
Report ITC reversals in Table 7. ITC reversed after the financial year-end but before 30th November should be shown in Table 12.
6. How to pay additional liabilities in GSTR-9?
Additional liabilities can be paid using Form DRC-03.
7. Can changes be made after submitting GSTR-9?
No. Changes are only possible before submission.
8. How to pay differential tax in GSTR-9?
Use DRC-03 for differential tax payments.
9. Can composition dealers file GSTR-9?
No. Composition dealers file GSTR-4.
10. Implications for shifting between Regular and Composition Schemes within the same FY?
- Regular Scheme turnover is reported in GSTR-9.
- Composition Scheme turnover is reported in GSTR-4.
- Segregate purchases for ITC claims under the Regular Scheme.
11. Correcting interchanged CGST, SGST, and IGST values?
While errors can’t be corrected in GSTR-9, correctly update Table 9. Any shortfall should be paid via DRC-03.
12. Correcting B2C sales reported as B2B?
Report correctly under Table 4 (B2B).
13. Excess tax paid in GSTR-3B but correct in GSTR-1?
Claim a refund under Section 54 or adjust against future liabilities. GSTR-9 doesn’t facilitate refunds.
14. Correcting sales reported with/without tax payments?
Report sales correctly in Table 5A (without tax payment).
15. Missing LUT for exports?
Report as “Exports without payment of tax” in Table 5. Address procedural penalties separately.
16. Reporting delayed invoices in GSTR-1 (next FY)?
Report under Table 4A or 4B, not 4F.
17. Incorrect RCM reporting in GSTR-3B?
Report correctly in Table 4G of GSTR-9.
18. Credit notes for prior periods (FY 2017-18)?
Refunds for unadjusted credit notes from past periods cannot be claimed.
19. Using GSTR-3B data for GSTR-9?
Yes, but Table 6A can’t be edited.
20. Claiming new ITC in GSTR-9?
No new ITC claims are allowed. TRAN-1 credits can be reported.
21. Deviations over 20% in ITC values?
Differences flagged over 20% may trigger notices; ensure reconciliation.
22. Reconciling GSTR-2A and GSTR-3B in GSTR-9?
Explain differences in Tables 8E and 8F.
23. Missed ITC reversals?
Report reversals in Table 7 and clear liabilities.
24. Bifurcation of ITC?
Report under Table 6B (Capital Goods, Inputs, Input Services).
25. Reporting missed outward supplies?
Include in Table 10 (net of credit/debit notes).
26. Table 13: ITC for prior FY?
Reflects ITC claimed in the current FY but related to the prior FY.
27. Reversing wrongly claimed ITC?
Reverse in subsequent GSTR-3B and disclose in Part V, Point 12 of GSTR-9.
28. Are stock transfers included in turnover?
Yes, stock transfers within the same PAN are included.
29. Impact of incorrect HSN codes?
Can affect tax liability and ITC claims. Ensure accurate reporting.
30. Supplier files GSTR-1 after the recipient’s GSTR-9?
Supplier must update GSTR-1A; recipient claims ITC after acceptance.
31. Sector-specific intricacies?
Different sectors (manufacturing, trading, e-commerce, etc.) face unique challenges in data segregation and ITC reconciliation. Accurate reporting and thorough record-keeping are essential.
More Related FAQ:
Common GSTR-9 Queries: Key Clarifications for Taxpayers
Is a taxpayer required to file GSTR-9 even though their registration was canceled before 31st March 2018?
Yes. According to Section 44(1) of the CGST Act, every registered person must file GSTR-9. Even if the taxpayer’s status was “unregistered” as of 31st March 2018 but was registered at any point between July 2017 and March 2018, they are required to file GSTR-9 for the period they were registered.
Similarities between GSTR-9A and GSTR-9C
There are no similarities between GSTR-9A and GSTR-9C:
- GSTR-9A: Annual return for Composition Scheme taxpayers.
- GSTR-9C: Reconciliation statement between GSTR-9 and audited financial statements.
Difference between GSTR-9 and GSTR-9C
- GSTR-9: Annual return filed by regular taxpayers.
- GSTR-9C: Reconciliation statement comparing GSTR-9 with the audited books of accounts.
Correction or Refund for Duplicate GST Payment on the Same Invoice
If GST is paid twice on the same invoice, the excess amount can be adjusted in the next month’s GSTR-3B return.
Amending B2C and B2B Supplies: Net Effect or Separate Disclosure?
For B2C, the net amendment impact is shown. For B2B, both positive and negative amendments must be disclosed separately.
Filing GSTR-9C for Multiple Branches
GSTR-9C must be filed at the GSTIN level if the aggregate turnover for all branches under a PAN exceeds ₹5 crore.
HSN Code Requirement for Turnover Below ₹1.5 Crore
HSN codes are not mandatory for turnover below ₹1.5 crore.
Rectifying Mistakes in GSTR-3B Reported Taxable Turnover
Errors can be manually corrected in Form GSTR-9.
Reflecting Missing Invoices in GSTR-3B (FY 18-19)
Taxes paid for missing invoices in FY 18-19 will reflect in the Electronic Cash Ledger.
Non-GST Sales Disclosure in Annual Return
All non-GST sales must be disclosed in the annual return if they were previously recorded.
Refund Claims and GSTR-9
GSTR-9 is only a declaration form. Refund claims cannot be processed through GSTR-9 and must be claimed separately.
Transporter GST Filing When Company Pays via RCM
Transporters file GSTR-1 and GSTR-3B, marking the transaction as B2B under Reverse Charge.
