GSTR 9: Definition, Eligibility & Due dates (updated)

GSTR 9- In this article, you will able to understand Definition, Eligibility & Updated Due dates and more.

What is GSTR 9?

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.

Is it mandatory to file the GSTR-9 return?

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.

Who needs to file the GSTR-9 (Annual Return)?

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as a normal taxpayer, including SEZ unit or SEZ developer, OIDAR Service Providers and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the year except for the Composition taxpayers because they are required to file Annual Return in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.

What is the due date for the GSTR-9 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.

What are other FAQS on GSTR 9 eligibility?

There are many other faqs or questions on eligibility of GSTR9 (Annual Return) as per issues on filing GSTR9 on GST PORTAL such as-

1. I got my registration canceled in the financial year. Can I file Form GSTR-9?

Yes, the annual return needs to be filed even if the taxpayer has got his registration canceled during the said financial year.  

2. I have opted for composition scheme in the financial year. Do I need to file Form GSTR9?

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.

3. I opted out of the composition scheme in the financial year. Do I need to file Form GSTR9?

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.

4. I have not filed all my applicable returns/ statements during the financial year. Still, can I file an Annual return without the filing of those applicable returns/ statements?

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.

5. Can I file NIL GSTR-9 Return?

Yes, You can file “NIL” GSTR-9 RETURN, but if you have

• Not made any outward supply (commonly known as a sale); And
• Not received any inward supplies (commonly known as a purchase) of goods/services; And
• No liability of any kind; And
• Not claimed any Credit during the Financial Year; And
• Not received any order creating demand; And
• Not claimed any refund.

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