GSTR 9- In this article, you will able to understand Definition, Eligibility & Updated Due dates and more.
Contents of this post
The GSTR-9 is an annual return for each financial year, the registered taxpayers who are regular taxpayers, including SEZ units and SEZ developers have to file it once. In this annual return, The taxpayers will have to furnish details of purchases, sales, input tax credit or refund claimed or demand created, etc.
Yes, it’s mandatory to file the GSTR9 return for normal taxpayers but the Filing of GSTR9 has been made optional for those with a turnover of less than Rs 2 crores. And these changes are applicable for the first 2 years of GST that is FY 2017-18, FY 2018-19.
The return GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer, OIDAR Service Providers and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year except for the Composition taxpayers because they are required to file Annual Return in Form GSTR9A. And the casual taxpayer / Non-Resident taxpayer / ISD who is no need to file the Annual return.
The due date for filing Form GSTR9 for a particular financial year is 31st December of the subsequent financial year or as extended by Government through notification from time to time. The date of filing return in Form GSTR9 can be extended by Government through notification.
For example- extended due date for the F.Y-17-18 is 31st Jan 2020 and F.Y-18-19 is 31st march 2020.
There are many other faqs or questions on eligibility of GSTR9 (Annual Return) as per issues on filing GSTR9 on GST PORTAL such as-
Yes, the annual return needs to be filed even if the taxpayer has got his registration canceled during the said financial year.
The taxpayers who have opted for the composition scheme need to file Form GSTR9 for the period during which they registered as a normal taxpayer.
A taxpayer who has opted out from the composition scheme during the relevant financial year needs to file Form GSTR9 for the period they paid the tax at normal rates.
No, You cannot file return in Form GSTR-9 without filing Form GSTR-1 and Form GSTR-3B for all applicable periods during the relevant financial year.
Yes, You can file “NIL” GSTR-9 RETURN, but if you have
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