GST Annual Return : Understanding the GSTR-9 form

A GST annual return refers to the summary of monthly/quarterly returns filed during a financial year. A GST annual return is also the final filing made in a financial year.

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GSTR-9 : The GST Annual Return Form

GSTR-9 is the form used for filing GST annual return in a financial year. Form GSTR-9 is also used as a detailed account of supplies (outward or inward) that have been received and sent, under the acts CGST, SGST, IGST, and UGST.

Every person registered under the GST law where yearly turnover is less than Rs. 2 crores is required to file annual returns via form GSTR-9, while the reconciliation statement is filed using Form GSTR-9C.

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GSTR-9 due date & penalties :

The GSTR-9 due date is set for March 31 of next year, by the Central Board of Indirect Taxes & Customs (CBIT). As opposed to the GSTR-9 due date of Dec 31st and then Dec 31 of the financial year, for which it is filed.

This means, if a person is filing forms GSTR-9 and 9C for the financial year 2018-2019, it needs to be filed on or before March 31, 2020. Instead of Dec 31, as per the earlier rules of (CBIT)

In the event of a delay, where the respective forms are filed after the GST annual return due date, penalties will be levied in the form of late charges. Rs. 100/day will be charged per act (CGST & SGST) or a total of Rs 200/- a day, subject to a maximum of 0.25% of the taxpayer’s turnover for that financial year.

The GSTR-9 Format

A GSTR-9 format comprises 6 parts and 19 sections:

  • GSTR-9 format (Part 1) : In this part, basic details as registered under GST are recorded - Name, GSTIN, Trade Name, and Fiscal Year are received - when the GST annual return form is submitted on the portal
  • GSTR-9 format (Part 2) : The second part of the GSTR-9 format includes all the information related to outward supplies as filed for annual return under GST, for:
  • Taxable Supplies
  • Non-taxable supplies

    As well as, credit and debit notes

  • GSTR-9 format (Part 3) : Part 3 of the format includes details on the input tax credit received and reversed for the financial year, for the following sections:
  • Input tax credit declared in the annual return form;
  • Input tax credit reversed:
  • Input tax credit, others
  • GSTR-9 format (Part 4) : This part is for information on tax paid as stated in returns filed for the previous financial year. Details are to be provided as:
  • The break-up of tax payable (in order of types of taxes paid).
  • Tax paid through cash and input tax credit.
  • GSTR-9 format (Part 5) : Details of transactions made in the previous financial year and declared in any one of the quarterly returns filed in the same financial year or for the GST annual return filing (whichever is the earliest)
  • GSTR-9 format (Part 6) : Part 6 requires the following details:GSTR-9 format (Part 6) : Part 6 requires the following details:
  • Refunds & Demands : Total refund claimed, sanctioned, rejected, pending, the total taxes demanded and total demand pending.
  • Supplies from composition dealers (small taxpayers under GST who pays the tax at fixed rates), deemed supplies, etc.
  • HSN (Harmonized System of Nomenclature) classified summary of supplies.
  • Fees paid and payable for delayed return filings.
  • How to file GST annual return?

    To file GST annual return please visit GST Portal. Prepare form GSTR-9 and file it on the portal.

    For detailed steps and screenshots on how to file GST annual return on the portal, you can visit GST Portal Tutorial Section. Please see the steps as mentioned below

  • Login at GST Portal and scroll to Form GSTR-9
  • Download Forms GSTR-1, GSTR-3B GSTR-9 summary
  • Input information as required under each form
  • Preview Draft of Form GSTR-9 Summary
  • Calculate liabilities, make payment of late charges, If any
  • Preview Draft of Form GSTR-9
  • File Form GSTR-9 with DSC/ EVC
  • Who are exempted from filing Form GSTR-9?

    Every taxpayer registered under GST is required to file annual returns via form GSTR-9. However, some people are exempted from this rule as they have registered as:

  • Casual taxable person: An individual who undertakes occasional supply of taxable goods or services or both.
  • A non-resident taxable individual: An individual who undertakes occasional supply of taxable goods or services or both, with no place of business or residence in India.
  • Input service distributors: They distribute input tax credit for services billed in one state, but avail tax credit in another state.
  • People liable for TDS: They receive payment after tax is deducted.
  • Different types of GST annual return forms

    GST annual return forms are filed on the basis of the taxpayer category. While GSTR-9 is the most commonly used form for filing annual returns, for every person registered under the GST law where yearly turnover is less than Rs. 2 crores, there are three other forms as well.

  • GSTR-9A : Composition dealers (small taxpayers under GST who pays the tax at fixed rates), and others who are registered under GST law and have opted for the GST Composition Scheme, are required to file GSTR-9A
  • GSTR-9B : This form is for e-commerce operators registered under GST law, and who have filed for GSTR 8 as required by them during the financial. For this reason, they need to file annual returns using the GSTR-9B form
  • GSTR-9C : This form is for individuals who are mandatorily required to obtain a GST audit of their accounts. Under this rule, these individuals are registered under the GST law and have an annual turnover more than Rs. 2 crores, in a financial year.
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