Before starting a discussion on how to file GSTR-9 online, lets first understand what is GSTR-9 is, and then we will discuss how to file GSTR-9 online. GSTR-9 is an annual return to be filed by every registered taxpayer (including SEZ units and SEZ developers) under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. The below points are to be provided in GSTR-9 while filing. There are as under:
Reconciliation of Books of Account and monthly return.
Eligibility to file GSTR-9
Steps by Step to file GSTR-9
Who is Eligible to File GSTR-9
Every taxpayer including SEZ units and SEZ developers are required to file an annual return to Form GSTR-9 irrespective of the turnover of an entity. A composition taxpayer who opted out of the scheme in the middle of the year and continues to be registered under GST. A taxpayer who transitioned from VAT to GST in the first financial year of GST implementation.
Suppose Mr. Shreenathan (registered under VAT previously) had registered under GST on 1st October 2017 as a normal taxpayer. He then opted for the composition a scheme on 1st January 2018. Mr.Shreenathan will now have to file the following returns:
For the period 1st October 2017 to 31st December 2017, he will file GSTR- 9.
For the period 1st January 2018 to 31st March 2018. He will file GSTR- 9A
He should file GSTR-9A till he opts out of the scheme.
The following persons are not eligible to file GSTR- 9 under GST
A person collecting TCS u/s 52 as they must file GSTR-9B
Reconciliation of Account with a monthly return GSTR-1 & GSTR-3B.
Before starting to file GSTR-9 form you should always be prepared with a reconciliation of sales and purchase, output and input with your monthly GSTR-3B and GSTR-1. If there is any difference found in reconciliation, mark it and set it off.
Eligibility to file Annual Return Form GSTR-9
A taxpayer should have filed GSTR-1 and GSTR-3B for the financial year before filing the annual return because GSTR-9 is a compilation of data filed in GSTR-1 and GSTR-3B.
Similarly, table number 8A will be auto-filled based on the details auto-populated in GSTR-2A and the same is not editable.
A taxpayer should be registered as a normal taxpayer under GST at least for a single day in a financial year.
Please note, table number 6A will be auto-filled based on the GSTR-3B and the same are not editable.
Steps by Step to file Annual Return GSTR-9
Step 1: Log in to the portal using your credential
Login to GST Portal and go to ‘Returns Dashboard’ and click ‘Annual Return’.
Go to ‘Returns Dashboard’ and click ‘Annual Return.
Select your “Financial Year” from Drop Down list.
Then Select “PREPARE ONLINE”.
You will land on the below page. If you want to file “NIL Return” click “YES”. If you want file GSTR-9, click “NO” and enter the Return Form GSTR-9
Here you are. You are now on Form GSTR-9 where you will find many tabs for data input. All the tabs are already data filled as per you GSTR-1 & GSTR-3B return forms filed on the portal. Just go one by one and fill the data there. You can DOWNLOAD the Auto filled GSTR-9 in PDF for your ready reference.
You can download the refilled GSTR-9 in Excel format also.
The downloaded Excel “GSTR-9″ will look like this.
You will find the below tabs in your downloaded GSTR-9.
4. Details of Outward and inward supplies made during the financial year
5. Details of Outward and inward supplies made during the financial year