Check GSTR 9 format, last date, filing process & late fees
As per the CGST Act, every registered taxpayer has to file an annual return, GSTR-9, once for each financial year. In GSTR-9, they are required to furnish the details relating to:
Purchases
Sales
Refund Claimed
Section 44(1) of the CGST Act of 2017 mandates that taxpayers have to file an annual return for every fiscal year. Read on to know all about GSTR 9 annual return form, and you can file one.
Rule 80 of the Central GST Rules, 2017 lists four types of GSTR-9 forms. The following are the types of taxpayers who are required to file these forms:
GSTR-9: Registered taxpayers who file GSTR-1, GSTR-2, GSTR-3, and GSTR 3B
GSTR-9A: Dealers registered under the Composition Scheme of the GST law
GSTR-9B: E-commerce dealers, including individuals who collect tax at source and have filed GSTR-8
GSTR-9C: GSTR-9C is an audit form that has to be filed by all taxpayers with a turnover exceeding ₹2 Crores in a financial year
GSTR-9 has to be filed by the following individuals/entities:
All taxpayers registered under the CGST Act, 2017
SEZ (Special Economic Zone) units and developers
Online Information Database Access and Retrieval (OIDAR) service providers
Taxpayers who have opted out of the Composition Scheme of GST.
Note: Filing of GSTR-9 is optional for businesses with an annual turnover of up to ₹2 Crores.
The annual return GSTR 9 due date is 31st December of following the relevant financial year.
You may easily check the filing status of your GSTR 9 online on the GSTN portal by following the steps mentioned below:
Step 1: Visit the official GSTN portal and log in with your credentials
Step 2: Hover your cursor over the “Services” menu on the top of the screen and select the “Returns” option
Step 3: Now, enter your ARN (Acknowledgement Reference Number) or the return filing period in the search box and click on “Search”
Step 4: You will now be able to see the status of your GSTR-9.
There are four types of possible statuses for your GSTR-9:
To Be Filed
Submitted But Not Filed
Filed-Valid
Filed-Invalid
In case you are unable to file your GSTR-9 by the due date, you are liable to pay a penalty of ₹100 per day as per the GST Act, 2017, subject to a maximum of 0.25% of the total turnover of the business. Note that there is no late fee for the IGST yet.
Act |
Late Fees (For Per Day of Delay) |
CGST |
₹100 |
SGST |
₹100 |
Total Late Fees |
₹200 |
GST Articles
There are 6 parts and 19 sections under the GSTR-9 form.
You can file your annual return GSTR-9 by filling out this form available on the GST portal.
Yes, for those businesses or entities with a turnover of less than ₹2 Crores, it is mandatory to file GSTR-9.
The aggregate turnover GSTR-9 limit is ₹2 Crores.
A taxpayer is exempt from GSTR-9 filing if she/he has opted for the composition scheme.
No, you can not revise the GSTR-9 once you have filed it.
Yes, every registered taxpayer has to submit a GSTR-9 unless exempted under CGST Rules, 2017.
The turnover limit to file GSTR-9 is ₹2 Crores.