{"id":6656,"date":"2023-03-19T11:18:56","date_gmt":"2023-03-19T11:18:56","guid":{"rendered":"https:\/\/truefilingindia.com\/?post_type=service&#038;p=6656"},"modified":"2023-04-02T14:16:17","modified_gmt":"2023-04-02T14:16:17","slug":"gst-annual-return-filing-gstr-9","status":"publish","type":"service","link":"https:\/\/truefilingindia.com\/?service=gst-annual-return-filing-gstr-9","title":{"rendered":"GST Annual Return Filing (GSTR-9)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6656\" class=\"elementor elementor-6656\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9feb006 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9feb006\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd9fd8f\" data-id=\"cd9fd8f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f476dab elementor-widget elementor-widget-creote-title-v1\" data-id=\"f476dab\" data-element_type=\"widget\" data-widget_type=\"creote-title-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"title_all_box style_one  dark_color\">\r\n         <div class=\"title_sections left\">\r\n            <div class=\"before_title\">\r\n         GST Annual Return Filing (GSTR-9)      <\/div>\r\n                        <p>  GSTR-9 or GST annual return filing for taxpayers registered under GST Scheme.<\/p>\r\n         <\/div>\r\n               \r\n<\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-671081e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"671081e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ed7738f\" data-id=\"ed7738f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78c8a3e elementor-widget elementor-widget-creote-simple-image-box-v1\" data-id=\"78c8a3e\" data-element_type=\"widget\" data-widget_type=\"creote-simple-image-box-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"simple_image_boxes  parallax_cover\"   data-aos=\"fade-up\" data-aos-delay=\"0\"  data-aos-offset=\"0\" >\r\n   <img decoding=\"async\" src=\"http:\/\/truefilingindia.com\/wp-content\/uploads\/2023\/03\/Register-Your-Business-In-Less-Then-15-Days-1-1.png\" class=\"simp_img cover-parallax\" alt=\"image\" \/>\r\n<\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c27989 elementor-widget elementor-widget-creote-iconbox-v1\" data-id=\"3c27989\" data-element_type=\"widget\" data-widget_type=\"creote-iconbox-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"icon_box_all  style_one\"   data-aos=\"fade-up\" data-aos-delay=\"0\"  data-aos-offset=\"0\" >\r\n      <div class=\"icon_content \">\r\n            <div class=\"icon\">\r\n         <img decoding=\"async\" src=\"https:\/\/themepanthers.com\/wp\/creote\/v-new\/wp-content\/uploads\/2021\/10\/icon-image-nike.png\" class=\"img-fluid svg_image\" alt=\"icon png\" \/>\r\n      <\/div>\r\n            <div class=\"txt_content\">\r\n                  <h3>\r\n            <a href=\"#\"  target=&quot;_blank&quot;  rel=&quot;nofollow&quot;>\r\n            Documents Required            <\/a>\r\n         <\/h3>\r\n                        <\/div>\r\n   <\/div>\r\n   \r\n<\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe5a0a elementor-widget elementor-widget-text-editor\" data-id=\"4fe5a0a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.11.5 - 14-03-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<ul><li class=\"m-b-5 \">GSTIN<\/li><li>Invoice<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-df1cfaa\" data-id=\"df1cfaa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d20cb13 elementor-widget elementor-widget-creote-iconbox-v1\" data-id=\"d20cb13\" data-element_type=\"widget\" data-widget_type=\"creote-iconbox-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"icon_box_all  style_one\"   data-aos=\"fade-up\" data-aos-delay=\"0\"  data-aos-offset=\"0\" >\r\n      <div class=\"icon_content \">\r\n            <div class=\"icon\">\r\n         <img decoding=\"async\" src=\"https:\/\/themepanthers.com\/wp\/creote\/v-new\/wp-content\/uploads\/2021\/10\/icon-image-nike.png\" class=\"img-fluid svg_image\" alt=\"icon png\" \/>\r\n      <\/div>\r\n            <div class=\"txt_content\">\r\n                  <h3>\r\n            <a href=\"#\"  target=&quot;_blank&quot;  rel=&quot;nofollow&quot;>\r\n            Offers and Discounts            <\/a>\r\n         <\/h3>\r\n                        <\/div>\r\n   <\/div>\r\n   \r\n<\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01fcff1 elementor-widget elementor-widget-text-editor\" data-id=\"01fcff1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table class=\"table table-bordered save_ex_tbl o_a_d_table\"><tbody><tr><td><div class=\"icon-box effect medium clean\"><div class=\"icon m-b-0\"><img decoding=\"async\" class=\"img-fluid\" src=\"https:\/\/img.indiafilings.com\/catalog\/ledgers_icon.png\" alt=\"Logo\" width=\"40px\" height=\"40px\" \/><\/div><div><p><a href=\"#\">LEDGERS Invoicing Platform<\/a><\/p><p>Invoicing, GST Filing, Banking and Payroll<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"icon-box effect medium clean\"><div class=\"icon m-b-0\"><img decoding=\"async\" class=\"img-fluid\" src=\"https:\/\/img.indiafilings.com\/catalog\/icici-icon.png\" alt=\"Logo\" width=\"40px\" height=\"40px\" \/><\/div><div><p><a href=\"#\">ICICI Bank Current Account<\/a><\/p><p>Zero Account Maintenance Charges for 1 Year*<\/p><\/div><\/div><\/td><\/tr><tr><td><div class=\"icon-box effect medium clean\"><div class=\"icon m-b-0\"><img decoding=\"async\" class=\"img-fluid\" src=\"https:\/\/img.indiafilings.com\/catalog\/gstn-icon.png\" alt=\"Logo\" width=\"40px\" height=\"40px\" \/><\/div><div><p>GST Invoice<\/p><p>Get GST eInvoice with Input Tax Credit<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0be2f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0be2f9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a54b22\" data-id=\"7a54b22\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16525f8 elementor-widget elementor-widget-text-editor\" data-id=\"16525f8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h1><span style=\"color: #000000;\">How to File GST Annual Return for 2021<\/span><\/h1><p><span style=\"color: #000000;\">Implemented in India from 1st July 2017.Over 1.3 crore businesses in India have been registered and issued GST registration under the new GST regime. The entities registered under GST must file annual returns as per the scheduled GST return due date.<\/span><\/p><p><span style=\"color: #000000;\">GST annual return filing is mandatory for all entities with a turnover of more than two crores required to obtain GST registration, irrespective of the business activity or sales or profitability during the return filing period. Hence, even a dormant business that gets GST registration must file GST returns.<\/span><\/p><h2><span style=\"color: #000000;\">What is GSTR 9: Annual Return Filing?<\/span><\/h2><p><span style=\"color: #000000;\">GSTR 9 is the annual return that is to be to be filed yearly by the taxpayers registered under GST.<\/span><\/p><p><span style=\"color: #000000;\">GSTR 9 is to be filed yearly by the taxpayers registered under GST. It consists of details regarding the outward and the inward supplies made during the relevant financial year.<\/span><\/p><p><span style=\"color: #000000;\">Before filing GSTR 9, the taxpayer must file all GSTR-1, GSTR-3B, or GSTR 4 returns. In case of over dues, the GSTR registration holder will not be allowed to file an annual GST annual return.<\/span><\/p><p><span style=\"color: #000000;\">GSTR 9 consists of details regarding the outward and the inward supplies made or received during the relevant financial year under CGST, SGST, and IGST. It is a consolidation of all the monthly\/quarterly returns filed in that year.<\/span><\/p><h2><span style=\"color: #000000;\">Who should file GSTR 9?<\/span><\/h2><p><span style=\"color: #000000;\">All taxpayers\/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:<\/span><\/p><ul><li><span style=\"color: #000000;\">Taxpayers opting composition scheme (They must file GSTR-9A)<\/span><\/li><li><span style=\"color: #000000;\">Casual Taxable Person<\/span><\/li><li><span style=\"color: #000000;\">Input service distributors<\/span><\/li><li><span style=\"color: #000000;\">Non-resident taxable persons<\/span><\/li><li><span style=\"color: #000000;\">Persons paying TDS under section 51 of CGST Act.<\/span><\/li><\/ul><h2><span style=\"color: #000000;\">GST Annual Return Due Date<\/span><\/h2><p><span style=\"color: #000000;\">The due date for filing Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for financial year 2019-2020 has been extended up to 31st March 2021 basing the pandemic situation.The Government has also decided to simplify these forms by making various fields of these forms is optional.<\/span><\/p><h2><span style=\"color: #000000;\">What details are required to be filled in the GSTR-9?<\/span><\/h2><p><span style=\"color: #000000;\">The GSTR-9 is broadly divided into six parts and 19 sections. Each part asks for the details that are readily available from previously filed returns and books of accounts.<\/span><\/p><p><span style=\"color: #000000;\">This form asks for disclosure of annual sales, bifurcating between the cases subjected to tax and those not subjected to Tax.<\/span><\/p><p><span style=\"color: #000000;\">The annual value of the inward supplies and ITC availed thereon is to be revealed.<\/span><\/p><p><span style=\"color: #000000;\">Further, these purchases have to be classified as inputs, input services, and capital goods. Details of ITC that need to be reversed due to ineligibility are to be entered.<\/span><\/p><h2><span style=\"color: #000000;\">GST Annual Return Types<\/span><\/h2><p><span style=\"color: #000000;\">GST annual return filing can be divided into three types based on the form to be filed as under:<\/span><\/p><h3><span style=\"color: #000000;\">GSTR 9<\/span><\/h3><p><span style=\"color: #000000;\">The entities exceeding a turnover of 2 crores are required to file GST annual return in form GSTR-9.<\/span><\/p><h3><span style=\"color: #000000;\">GSTR-9A<\/span><\/h3><p><span style=\"color: #000000;\">Registered taxpayers who have opted for the GST Composition scheme are required to file GSTR-9A.<\/span><\/p><h3><span style=\"color: #000000;\">GSTR-9C<\/span><\/h3><p><span style=\"color: #000000;\">Form GSTR-9C is meant to file the taxpayers&#8217; reconciliation statement about a particular financial year. This form is a statement of reconciliation between the Annual returns in GSTR-9 and the figures mentioned in the taxpayers&#8217; Audited financial statements.<\/span><\/p><p><span style=\"color: #000000;\">GSTR 9C applies to the taxpayers who are required to obtain an annual audit of their accounts. GSTR 9C must be prepared and certified by a CA or Cost accountant. GST audit is applicable for a person having GST registration with an annual aggregate turnover of above two crores in a particular financial year.<\/span><\/p><h2><span style=\"color: #000000;\">Who should file GSTR-9A?<\/span><\/h2><p><span style=\"color: #000000;\">GST registered taxpayer who has opted for composition scheme under the GST Act are required to file GSTR-9A. GSTR-9A includes all the information that is submitted by the taxpayer, furnished in the quarterly return during a specific fiscal year.<\/span><\/p><h3><span style=\"color: #000000;\">Eligibility<\/span><\/h3><p><span style=\"color: #000000;\">Every taxpayer registered under the composition levy scheme under GST must file GSTR-9A. However, the following individuals are not required to file GSTR-9A:<\/span><\/p><ol><li><span style=\"color: #000000;\">Input Service Distributor<\/span><\/li><li><span style=\"color: #000000;\">Non-resident taxable individuals<\/span><\/li><li><span style=\"color: #000000;\">Individuals who pay Tax deducted at sources (TDS) under Section 51 of the Income Tax Act.<\/span><\/li><li><span style=\"color: #000000;\">Casual Taxable Individuals<\/span><\/li><li><span style=\"color: #000000;\">E-commerce operators who pay Tax collected at source (TCS) under Section 52 of the Income Tax Act.<\/span><\/li><\/ol><p>\u00a0<\/p><ul><li><span style=\"color: #000000;\"><strong><u>CALL A FREE CA CS AND CORPORATE LAWYER 24*7<\/u><\/strong><\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0de2b46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0de2b46\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eeb8cba\" data-id=\"eeb8cba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c8b7b4 elementor-widget elementor-widget-creote-contact-form-v1\" data-id=\"0c8b7b4\" data-element_type=\"widget\" data-widget_type=\"creote-contact-form-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<section class=\"contact_form_box_all type_one\"\r\n   data-aos=\"fade-up\"  data-aos-offset=\"0\"\r\n  data-aos-delay=\"0\" >\r\n    <div class=\"contact_form_box_inner\">\r\n    <div class=\"contact_form_shortcode\">\r\n            \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f7-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fservice%2F6656#wpcf7-f7-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"7\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.7.4\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f7-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><label> Your name<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Your email<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> Subject<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> Your message (optional)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" 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