How to file GSTR 9?: Things You Didn’t Know

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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.

How can I file GSTR-9?

The registered taxpayer can file the GSTR-9 (Annual Return) on GST Portal with the help of these following steps-

Login and Navigate to GSTR-9 page on Portal for Normal Taxpayer

  • First of all, Access the GST Portal or www.gst.gov.in URL. The GST Home page will display.
  • Then Log in to the GST Portal with valid credentials.
  • After that, Click the Services > Returns > Annual Return command.
  • Alternatively, you can also click the Annual Return link on the Dashboard.
  • Then the Annual Return page will display.
  • And select the Financial Year for which you want to file the annual return from the drop-down list.
  • Then click the SEARCH button.
  • Now the Files Returns page will display.
  • Please read the important message in the boxes carefully.
  • This page displays the due date of filing an annual return, by giving relevant information in separate tiles by the taxpayer.
  • Then in the GSTR-9 tile, click the PREPARE ONLINE button.
  • And click the PREPARE OFFLINE button if you want to prepare the return by the offline tools.
  • A question will display. You need to answer this question whether you want to file nil annual return for that particular financial year or not, to proceed further to the next screen.
  • The GSTR-9 Annual Return for Normal Taxpayers page will display.

Download Form GSTR-1, Form GSTR-3B and Form GSTR-9 Summary

  • The GST Portal will calculate Form GSTR-9 values in different tables, based on Form GSTR-1 and Form GSTR-3B filed by you. These are available as a download in PDF format.
  • Then click on the links to download Form GSTR-1, Form GSTR-3B and Form GSTR-9 Summary

Enter details in various tiles

  • 4. Details of advances, inward and outward supplies made during the financial year on which tax is payable: To enter/ view the summary of outward/ inward supplies made during the financial year
  • 5. Details of Outward supplies made during the financial year on which tax is not payable: To enter/ view the summary of non-taxable outward supplies made during the financial year
  • 6. Details of ITC availed during the financial year: To enter/ view the summary of ITC availed during the financial year
  • 7. Details of ITC reversed and Ineligible ITC for the financial year: To enter/ view the summary of ITC reversed or ineligible for the financial year

& Continue

  • 8. Other ITC related information: To enter/ view the ITC availed during the financial year
  • 9.Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year
  • 10,11,12&13 Details of the previous Financial Year’s transactions reported in the next Financial Year: To enter/ view the summary of transactions reported in the next financial year
  • 14. Differential tax paid on account of declaration in table no. 10 & 11: To enter/ view the total tax paid on transactions reported in the next financial year
  • 15. Particulars of Demands and Refunds: To enter/ view particulars of demands and refunds during the financial year
  • 16. Supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis: To enter/ view the summary of supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis
  • 17. HSN wise summary of Outward Supplies: To enter/ view HSN wise summary of outward supplies made during the financial year
  • 18. HSN wise summary of Inward Supplies: To enter/ view HSN wise summary of inward supplies received during the financial year

Preview Form GSTR-9 Summary

  • Once you have entered all details, then click the relevant PREVIEW DRAFT GSTR9 (PDF) or (EXCEL) button. This will download the draft Summary page of Form GSTR-9 for your review.
  • And It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.  

Compute Liabilities and Pay Late Fees

  • Click the COMPUTE LIABILITIES button for computation of late fees (if any).
  • After the COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed.
  • The late fee is calculated if there is a delay in filing of annual return beyond the due date.
  • In case, records (or data as submitted while filing Form GSTR 9) are processed with an error or are under processing at the back end, a warning message will display.
  • If records are still under processing, wait for the processing to be completed at the back end. For records that are processed with error, go back and take action on those records for making corrections.
  • A message will display on the top page of the screen that “Compute Liabilities request has been received”.
  • Please check the status after some time”. So click the Refresh button.
  • Once the status of Form GSTR-9 is Ready to File and liabilities are calculated, 19. Late fee payable and paid tile will enable.
  • Then click the 19. Late fee payable and paid tile or on the “Proceed to File” button.
  • The Late fee payable and paid page will display.
  • Available cash balance as on date in Electronic Cash Ledger will show. to the taxpayer in the “Cash Ledger Balance” table.
  • After that, the Check Ledger Balance page will display.
  • Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.
  • And if there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger.
  • After that, You can preview and then file Form GSTR-9, as explained in the below steps.

Preview Draft Form GSTR-9

  • Click the PREVIEW DRAFT GSTR-9 (PDF) to download the Form GSTR-9 in PDF format.
  • It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing form GSTR-9.
  • Form GSTR-9 will download in PDF format.
  • You can make changes to Form GSTR-9 if needed after review.

File Form GSTR-9 with DSC/ EVC

  • Now the return will have to verify then click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR9.
  • If filing with DSC
  • Then click the PROCEED button.
  • and select the certificate and click the SIGN button.
  • If filing with EVC
  • Then enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.
  • Then the success message will display. Refresh the page.
  • Notes: The status of GSTR9 changes to Filed.
  • On filing GSTR9, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.
  • Then click the BACK button.
  • Electronic Cash Ledger and Electronic Liability Register Part-I will get updated on a successful set-off of liabilities (Late fee only).
  • Filed form GSTR-9 will be available for view/download in PDF and Excel format.
  • A Message will display to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9.
  • Form GST DRC-03 page will display.
  • Then additional liabilities, if any declared in Form GSTR-9.

Can I file GSTR 9 offline?

Yes, You can prepare GSTR 9 Offline if the number of records/lines either in Table-17 or Table-18 are more than 500 records per table, then you can prepare your return by using the offline utility only and the same can be subsequently uploaded on Common Portal.

You can download the GSTR-9 offline tool from the ‘Downloads’ section in the pre-login page on the portal and installed it on your computer.

  • Click on ‘Prepare Offline’;
  • Click on ‘Download’ to download auto-drafted GSTR-9 details, if any;
  • Follow instructions in ‘GSTR-9 offline tool’ to add details and generate JSON file for the upload; and
  • Click on ‘Upload’ to upload the JSON file and file the return with help of instruction available on the GSTR-9 dashboard or the same as the online process.

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