GSTR 9 - ANNUAL RETURN

 

The Annual return under GST (FORM GSTR-9) is active on the GST portal. Once you login, you will be able to see the annual return below the return dashboard icon. You can also see that in Services>Returns>annual return. (Only FY 17-18 is available now).

 

Summarize particulars of GSTR-9 on GST portal: 

1. NIL GSTR-9 Return can be filed, if you have not made any outward supply (commonly known as sale); Not received anyinward supplies (commonly known as purchase) of goods/services; 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 during the Financial Year.

 

2. GSTR-9 can be filed online. It can also be prepared on Offline Tool and then uploaded on the Portal and filed.

 

3. Annual return in form GSTR-9 is required to be filed by every taxpayer registered as normal taxpayer during the relevant financial year.

 

4. All applicable statements in Forms GSTR-1 and returns in Form GSTR 3B of the financial year shall have been filedbefore filing GSTR-9.

 

5. Annual return in Form GSTR-9 once filed cannot be revised.

 

6. Computation of ITC based on GSTR-2A has been auto-populated by the System based on GSTR-1 filed by your corresponding suppliers upto 29/01/2019. If you have some missing credits in GSTR-2A, you may like to wait till next updation.

 

7. Download the draft system computed GSTR-9, summary of Form GSTR-1 and GSTR-3B for the financial year by clicking on relevant buttons. This is only for reference for filling the return, and will facilitate in providing details in actual tables.

 

8. Click on tables (Box) selected and fill in the required details;

 

9. Summary of added details would be available on the relevant box;

 

10. Click on 'Preview’ button to view summary in PDF or Excel format; and