Top 35 FAQs on GSTR-9

A Regular GST Taxpayer? Get Balanced Basics Of GSTR-9

1. What is GSTR-9?

The GST Annual Return, GSTR-9 is a mandatory filing for all registered taxpayers, regardless of their business turnover. This comprehensive return includes specific information like inward and outward supplies, tax payments, refunds requested, any outstanding payments, and the Input Tax Credit (ITC) utilized by the taxpayer.

2. Who is liable to file GSTR 9? 

GSTR-9 annual return filling is mandatory for every taxpayer registered under GST. Certain categories are exempted from this filing, including casual taxpayers, non-resident taxpayers, Input Service Distributors, and those who deduct or collect tax under Section 51 or Section 52. These groups are not obligated to file GSTR-9.

3. Who is exempted from filing GSTR 9? 

Individuals not required to file GSTR-9 include: 

• Individuals making TDS payments under the CGST Act. 
• Taxpayers operating under the composition scheme. 
• Informal Taxable Individuals.
• Taxable persons not residing in the country.
• Distributors of Input Services.
• People gathering TCS under the CGST Legislation.

Optional for Small Businesses: 

Starting from the fiscal year 2017-18, small businesses with a turnover of Rs 2 Cr were given the option by the tax department to choose whether or not to file GSTR-9. 

4. What are the key differences between GSTR 9 return filling and GSTR 9C return filling? 

GSTR-9 Filing Requirement: 

· Every individual registered as a regular taxpayer needs to file Form GSTR-9, regardless of their turnover. 

GSTR-9C Filing Requirement: 

· Registered individuals whose turnover exceeds Rs. 2 Cr during the financial year are required to file Form GSTR-9C. 

· These taxpayers must conduct an audit of their accounts by a Chartered Accountant or Cost Accountant. 

As per section 44(2) of the CGST Act, submission of the audited annual accounts and reconciliation statement is mandatory for these individuals when filing GSTR-9C. 

5. During the financial year, if I’ve been a regular/normal taxpayer for a certain period and a composition taxpayer for another, which form—Form GSTR-9 or Form GSTR-9A—should I file? 

Suppose you’ve been a regular/normal taxpayer for a part of the financial year and a composition taxpayer for another part. In that case, you’ll need to file both Form GSTR-9 and Form GSTR-9A, respectively, for the specific periods. 

· During the period when you were registered as a composition taxpayer, you are required to file Form GSTR-9A. 

· For the duration when you were registered as a normal taxpayer, Form GSTR-9 needs to be filed. 

For instance, if you were under the Composition scheme from April 1st to December 31st, you need to file Form GSTR-9A for this duration. And, if you transitioned out of the composition scheme and became a normal taxpayer from January 1st to March 31st, then Form GSTR-9 is required to be filed for this particular period.

Zeroing In: A Closer Look at Filing Nil GSTR 9 Forms

1. What is the due date for filing GSTR 9? 

The deadline to submit Form GSTR-9 for a specific financial year is the 31st of December of the subsequent financial year unless the Government extends the deadline through notifications issued periodically. 

2. My registration got canceled in the financial year. Can I file form GSTR 9 now? 

Yes, it is mandatory to file GSTR 9 even if the taxpayer has his registration canceled during the given financial year. 

3. Are there any pre-conditions for filing GSTR 9? 

For the Annual Return filing, it’s essential that the taxpayer’s GSTIN was active as a normal/regular taxpayer at some point during the relevant financial year, even if it was just for a single day. Additionally, all applicable returns for that financial year, including Form GSTR-1 and Form GSTR-3B, must have been filed before proceeding with the Annual Return filing. 

4. Can a nil form of GSTR 9 be filed? 

You can file a Nil Form GSTR-9 for the financial year if: 

· No outward supplies (sales) were made. 

· No goods/services (purchases) were received. 

· There are no other liabilities to report. 

· No credits or refunds were claimed. 

· No orders were received, resulting in liabilities. 

· There’s no late fee outstanding to be paid. 

5. How to file the GSTR 9 form online? 

· Log in to the GST Portal. 

· Select ‘Annual Return (GSTR-9)’ under ‘Returns.’ 

· Review and edit pre-filled details. 

· Fill in all required sections accurately. 

· Validate data and save it as a draft. 

· Generate JSON file and file the return with DSC or EVC. 

· Pay any tax liability, if applicable. 

· Receive acknowledgement upon successful filing.

6. Can we make changes in GSTR 9? 

Until and unless you have not filled out the form, you can make changes. Once you submit the form, no changes can be made. 

7.  If there’s a mistake in reporting where CGST, SGST, and IGST are interchanged, but the total tax value remains consistent, can this be accurately documented in GSTR 9? 

If there’s an error in reporting CGST, SGST, and IGST interchangeably in GSTR-1, this cannot be rectified when filing GSTR-9. While Table 9 in GSTR-9 doesn’t allow direct editing except for the tax payable column, the taxpayer can accurately report the actual taxes payable under each respective head. However, this correction doesn’t automatically adjust taxes between CGST, SGST, and IGST. 

Any shortfall in tax must be paid while filing GSTR-3B for the subsequent month or by using DRC-03. Taxes overpaid by mistake can be requested back as a refund. Additionally, there’s no interest liability on taxes paid in such cases of inadvertent error. 

Tips for a hassle-free GSTR-9 filing experience: making it easier for taxpayers

1. Is filing of GSTR-9 return done at the entity or GSTIN level? 

GSTR-9 return needs to be filed at the GSTIN level, which means it’s required for each individual registration. If a taxpayer holds multiple GST registrations under the same PAN, whether for operations within the same state or across different states, they are required to file the annual return separately for each registration where the GSTIN was registered as a normal taxpayer, covering either part or the entire financial year. 

2. I have not filed GSTR 3B or neither filed GSTR 1. Can I file GSTR 9? 

No, you cannot file GSTR 9 if you have not filed GSTR 1 and GSTR 3B for all applicable periods during the relevant financial year. 

3. In order to file GSTR 9 online, which tables of the form GSTR 9 are to be provided? 

· Summary of taxable advances and inward/outward supplies during the financial year for which tax is payable. 

· Summary of outward supplies not subject to tax during the financial year. 

· Summary of Input Tax Credit (ITC) availed in the financial year. 

· Summary of ITC reversed or declared as ineligible during the financial year. 

· Additional information on ITC availed during the financial year. 

· Overview of tax payments, including interest, late fees, penalties, and other charges, declared in filed returns throughout the financial year. 

· Summary of transactions from the previous financial year reported in the subsequent financial year. 

· Total differential tax paid for transactions reported in the subsequent financial year. 

· Details of demands raised and refunds claimed during the financial year. 

· Summary of supplies received from Composition taxpayers, job workers deemed supplies and goods sent on approval during the financial year. 

· HSN (Harmonized System of Nomenclature) categorized summary of outward supplies made during the financial year. 

· Summary of inward supplies that is HSN categorized and is received during the financial year. 

4. What complexities are involved in GSTR-9 filing across various sectors such as Manufacturing, Trading, E-commerce, Jewelry, Distributors, FMCG, Pharma, etc.? 

· The breakdown of inputs, input services, and capital goods is a new requirement in GSTR-9, whereas it was not mandatory in GSTR-3B. 

· In Table 15 of GSTR-9, taxpayers need to detail demands and refunds for the FY 2017-2018, segregating applied, sanctioned, rejected, and pending refunds. Additionally, it requires reporting of paid and pending demands. 

· The HSN-wise summary of inward supplies mandated in GSTR-9 demands thorough scrutiny of accounting records. 

· Displaying supplies from Composition dealers separately in Table 16A poses challenges if data regarding these dealers isn’t maintained in the vendor master records. 

· Table 16B necessitates reporting of deemed supplies under section 143 (pertaining to inputs and capital goods sent to job workers without their return within a specified timeframe). Lack of maintained data on this aspect can cause significant hurdles. 

· Table 7 mandates disclosure of reversals made under Rule 37, 39, 42, 43 & Section 17(5) during GSTR-3B filing. Failure to include this information in GSTR-3B initially restricts the opportunity to make reversals now. 

· Table 8 auto-populates data from GSTR-2A. Non-filing of GSTR-1 or non-payment of taxes by suppliers leads to missing ITC in the recipient’s GSTR-2A. As a result, consistent follow-ups with suppliers become necessary.

Unlocking GSTR 9 Mysteries: Your FAQs Answered

1. While filing GSTR 9 online, which data and tables are auto-populated from filed form GSTR 1 and GSTR 3B? 

· For the current financial year, summary of advances, inward and outward supplies on which tax is payable. 

· Summary of outward supplies during the financial year for which tax is not applicable. 

· 6A: Total input tax credit availed via FORM GSTR-3B (total from Table 4A of FORM GSTR-3B). 

· 6G: Input Tax Credit received from Input Service Distributor (ISD). 

· 6K: Transition Credit via TRAN-I (including any revisions made). 

· 6L: Transition Credit through TRAN-II. 

2. Which data is auto-populated from GSTR 2A while filing GSTR 9 online? 

Table no. 8A: ITC, as per GSTR-2A (Table 3 & 5 thereof), has auto-populated data in form GSTR 9. 

3. If a sales figure initially recorded as B2C in GSTR-1 is subsequently rectified as B2B, what is the appropriate reporting procedure? 

Section 4 of GSTR-9 necessitates information on both B2B and B2C supplies. In this scenario, the taxpayer must report the sales under B2B in Table 4, acknowledging the accurate classification despite the initial incorrect reporting as B2C in GSTR-1. 

4. If a GSTR-3B was submitted with excessive outward supplies and taxes paid, yet the accurate figures were reported in GSTR-1 for the identical period, is there a possibility to claim a refund for the excess amount paid? 

If taxes are mistakenly overpaid in GSTR-3B, they can be requested as a refund under Section 54 of the CGST Act or adjusted against future tax liabilities. However, it’s important to note that GSTR-9 does not facilitate such refund claims. To seek a refund, an application must be made through the GST portal.

5. If sales initially recorded as “With payment of taxes” were later rectified to “Without payment of taxes,” should this be documented in Table 4C of GSTR 9? 

In this scenario, where the accurate sales nature is without tax payment, it should be reported in Table 5A of GSTR-9, not Table 4C. Correct reporting in GSTR-9 is crucial, regardless of the initial misreporting in GSTR-1 as “With payment of taxes. 

6. Is there any late fee for missing the due date of filing GSTR 9? 

Yes, there are late fees for not filing GSTR 9 on time. The fees depend on the duration past the due date.

GSTR-9 Insights Through FAQs

1. Apart from late fees, if applicable, is there an alternative method for making payments within Form GSTR-9? 

Once you’ve filed Form GSTR-9, you’ll receive a link to access Form GST DRC-03 for any tax payments needed. Additional payments are possible solely through the utilization of an Electronic Cash Ledger via the Form GST DRC-03 functionality. 

2. Is it possible to declare additional liability in Form GSTR-9 that was not previously reported in Form GSTR-3B? 

Certainly, any liability not reported earlier in Form GSTR-3B can be declared in Form GSTR-9. This additional liability, once declared, needs to be settled by using Form GST DRC-03. 

3. Under what conditions does the “FILE GSTR-9” button become active while filing GSTR 9 online? 

It activates when there is no outstanding ‘Additional cash required’ to cover any late fees, if applicable. Additionally, it requires clicking the ‘Preview Draft GSTR-9 PDF’ button to review the entered details, checking the declaration box, and selecting authorized signatory details from the provided dropdown list. 

4. I encountered a warning message mentioning that records are either being processed or processed with errors while attempting to file Form GSTR-9. What should I do? 

If the records are still undergoing processing, it’s advisable to wait until the backend processing is completed. If any records have been processed with errors, return to Form GSTR-9 and take corrective actions on those specific records to rectify the errors. 

5. What methods can be used to sign an online form of GSTR-9? 

You can sign Form GSTR-9 using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). 

Digital Signature Certificate (DSC): 

Digital Signature Certificates are electronic counterparts of physical certificates used to prove identity, access online services, or digitally sign documents. In India, authorized Certifying Authorities issue these certificates. The GST Portal accepts PAN-based Class II and III Digital Signature Certificates (DSCs). 

 To obtain a DSC, you can contact any authorized DSC-issuing Certifying Authority listed at http://www.cca.gov.in/cca/?q=licensed_ca.html. 

Electronic Verification Code (EVC): 

The Electronic Verification Code serves to verify the user’s identity on the GST Portal by generating a One-Time Password (OTP), which is then dispatched to the registered mobile number of the Authorized Signatory specified in Part A of the Registration Application. 

6. Is it possible to review Form GSTR-9 before submission? 

You can access and download a preview of Form GSTR-9 in both PDF and Excel formats by clicking the ‘PREVIEW DRAFT GSTR-9 (PDF)’ and ‘PREVIEW DRAFT GSTR-9 (EXCEL)’ buttons on the GST Portal prior to filing the form.

Submit or Review? GSTR-9 Tips for a Seamless Filing Experience

1. What is next after filing GSTR 9? 

After the filing of Form GSTR-9: 

· An Acknowledgement Reference Number (ARN) is generated once the return in Form GSTR-9 is successfully filed. 

· An SMS and email are sent to the taxpayer’s registered mobile number and email address. 

· The Electronic Cash Ledger and Electronic Liability Register Part-I will be refreshed following the successful offsetting of liabilities, particularly late fees. 

· The filed Form GSTR-9 becomes accessible for view/download in both PDF and Excel formats. 

2. If a taxpayer operates 27 branches across India, do they need to file GSTR-9C for each branch? 

The requirement depends on the total turnover at the PAN level. If the overall annual turnover surpasses Rs 2 Cr, GSTR-9C must be filed for each GSTIN associated with that PAN. However, for businesses with an annual turnover below Rs 5 Cr, filing GSTR-9C for the FY 2018-19 has been exempted. 

3. What happens if there’s an excess tax payment? Is there a provision in GSTR-9, or should a refund be claimed? 

GSTR-9 is solely a declaration form and doesn’t facilitate tax payments or refunds. 

4. How crucial is the comparison between GSTR-1 and the Sales Register for filing GSTR-9? What if disparities exist? 

It’s paramount to reconcile any differences before filing GSTR-9, as this form cannot be revised. Any disparities found between the Sales Register and filed GSTR-1 returns can be manually corrected in GSTR-9. 

5. If the tax liability for the financial year 2017-18 was paid in March 2019, where should this information be included in GSTR-9? 

It should be reported in Table 9 of GSTR-9. 

6. Has there been any amendment in GSTR-9 regarding the claiming of credit post-September 2018 until March 2019? 

Yes, you are allowed to claim Input Tax Credit (ITC) for the financial year 2017-18 until March 2019 in the GSTR-3B return, and similarly, you can disclose this information in the GSTR-9 filing. 

7. The system has generated GSTR-9. Can I submit it without alterations? 

Yes, it’s possible, but it’s advisable to review the auto-filled information before filing because GSTR-9 cannot be revised once submitted. Additionally, certain tables require manual input. 

8. Is it necessary to include SAC Codes for Outward Supplies in GSTR-9? 

Yes, it’s mandatory if your turnover exceeds Rs 1.5 Cr. 

9. If there’s a shortfall in claiming cess for the financial year 2017-18, which was rectified and claimed in the GSTR-3B of March 2019, can this adjustment be made in GSTR-9 for the 2017-18 period? 

Yes, you can manually make adjustments in GSTR-9 for this purpose.