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Form GSTR 9: Categories, Applicability, Parts & Sub-Parts, Preparation, & Filing
In the Indian indirect tax scenario, every registered taxpayer and business owner is required to file multiple GST returns monthly/quarterly depending upon their turnover. Of these different GST returns that are applicable to taxpayers, GSTR 9 is one of the most prominent returns which is filed annually.
Every registered taxpayer with a turnover of more than Rs. 2 Cr. needs to file the annual return in GSTR 9 form. It is an elaborate form with several parts and sub-parts. Thus, it requires one to be prompt with their filings throughout the year in order to get their GSTR 9 and reconciliation right!
In this article, we will discuss everything about the annual return form in depth from its applicability to its parts and sub-parts, categories, GSTR 9C self-certification, preparation, reconciliation and so on. This is an all-you-need guide on GSTR-9 made available to you by IRIS GST.
What is GSTR 9?
GSTR 9 Form is a GST annual return that needs to be filed once a year by all the registered taxpayers barring a few exceptions. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly/quarterly returns like GSTR 1 and GSTR 3B (and other returns) during the year.
Who has to file GSTR-9 Form? – GSTR 9 Applicability
All the registered taxable persons under GST must file GSTR 9 Form, except for companies with turnover less than 2 crores.
However, the following persons are NOT required to file GSTR 9:
- Casual Taxable Person: A Casual Taxable Person is any individual who transacts goods and services occasionally while acting as a principal, agent or in any other capacity for the furtherance of the business, but does not possess any fixed place of business in the given taxable territory.
- Input service distributors: ISD is a type of taxpayer under GST who needs to distribute ITC that is related to its units or branches having different GSTIN but registered under the same PAN.
- Non-resident taxable persons: A non-resident foreign taxpayer is someone who does not have a business set up in India but has arrived in the country for a short/temporary period to furnish business or just supply goods to a particular entity.
Categories under GSTR 9
There are 4 sub-categories under GSTR-9 viz. GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C.
GSTR 9A: It was a simplified GST annual return introduced for all the business owners who opted for the composition scheme under the GST regime. This return included all the quarterly returns filed by the compounding dealers in that financial year. However, the return has been scrapped since FY 2019-20. Now there’s a change in filing frequency of Form GSTR 4 from Quarterly to Annual GSTR 4 (Annual) for Composite Taxpayers.
GSTR 9B: It is the summary of TCS (Tax Collected at Source) filed in GSTR-8 by taxpayers registered as E-commerce operators under GST. GSTR-9B must be filed by the 31 of December following the end of a financial year.
However, as the provision of section 52(TCS) is applicable from 01st October 2018 only, the E-commerce operators are not required to file GSTR-9B for the year 2017-18.
GSTR 9C: Form GSTR-9C is a return form required to be filed by registered taxpayers in case the aggregate turnover is more than Rs. 5 crores. In this case, the taxpayer has to also submit a copy of the audited annual accounts and reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year.
Note (for GSTR 9 Returns of 2017-18 only): Turnover of the complete year i.e. from 1st April 2017 to 31st March 2018 has to be taken into account for calculating the turnover. For example, if a taxpayer has a turnover of Rs. 5.1 Cr for the period 1st April 2017 to 31st March 2018 and a turnover of Rs. 1.9 Cr for the period 1st July 2017 to 31st March 2018, then the taxpayer is required to file form GSTR- 9C.
Changes Related to GSTR 9C Self-Certification
Earlier, the auditor or the CA was required to audit and certify the annual return on behalf of the business owner. However, this law was replaced as per GST Notification 29/2021.
In the 43rd GST Council Meeting, the finance ministry suggested changes in furnishing the reconciliation statement in order to simplify the compliance requirement. These changes suggested that taxpayers would be able to self-certify the reconciliation statement in GSTR 9C instead of getting it certified by chartered accountants.
According to the Finance Act – 2021, a proposal was released to omit certification by CA by amending Section 35(5) of the CGST Act. This change will apply from Annual Return for FY 2020-21. Amendments in sections 35 and 44 of CGST Act made through Finance Act, 2021.
The GST Notification 29/2021 stated: “w.e.f. 1st August, Section 35(5) of the CGST Act which mandated the certification of GSTR-9C by the Chartered Accountant or a Cost Accountant is substituted by Sec 44 of the CGST Act which requires a self-certified reconciliation statement in place of an audit report.”
Sample Form GSTR 9
GSTR 9 Annual Return Form: Parts and Sub-sections Explained
GSTR 9 form consists of major 6 parts, bifurcated between 19 sub-sections. Out of these 19 sub-sections, some of the sub-sections will be auto-populated based on your GSTR 1 and GSTR 3B. Learn about the 6 parts of GSTR 9 here:
Part 1: It covers the basic details such as financial year, GSTIN, legal name, and trade name (if any).
Part 2: In this section, you need to provide consolidated details of all your outward supplies, advances and Reverse Charge Mechanism(RCM) transactions on which tax is applicable during the financial year for which the return is filed. You also need to fill in details of outward supplies on which tax is not applicable as mentioned in the returns filed during the respective financial year. In case you have missed a transaction that is a liability you can add it while filling up this return form. You need to fill out Form DRC-03 in order to make the payment.
- Sub-Section 1 – Details of Taxable Advances, Inward and Outward supplies: This section includes details of all outward supplies made by the taxpayer during the financial year, including both taxable. Taxable supplies are those on which GST is payable,This section includes details of all advances received by the taxpayer during the financial year for which GST is payable. An advance is a payment received by a taxpayer from a customer before the supply of goods or services is made.
- Sub-Section 2 – Details of Outward supplies on Which Tax is not Payable: This section includes details of all RCM transactions made by the taxpayer during the financial year. RCM is a mechanism under GST in which the recipient of certain goods or services is liable to pay GST, instead of the supplier. This section includes details of all outward supplies made by the taxpayer during the financial year on which GST is not applicable. This includes exempt supplies, as well as supplies that are outside the scope of GST.
Read more here: Analysis of taxable outward supply in form GSTR 9
Part 3: The tables under Part 3 deal with the Input Tax Credit (ITC) details, which is divided further into 3 subsections as follows:
- 1st Sub-Section: In the first sub-section, you have to mention the details of ITC availed as declared in returns filed during the financial year. The mentioned details can be obtained from FORM GSTR-3B.
- 2nd Sub-Section: In the second sub-section, you have to provide details of ITC reversed and ineligible ITC as declared in return filed during the financial year. In case you have claimed any extra ITC or missed to reverse any ITC, you can add it while filling up this return form. You need to fill out Form DRC-03 in order to make the payment.
- 3rd Sub-Section: The third sub-section asks for details of other ITC details, which is auto-populated.
Part 4: Part 4 of GSTR 9 covers details of actual tax paid during the financial year.
Part 5: In Part 5 0f GSTR 9, you have to disclose details of amendments made i.e. additions or deductions made for the supplies of the financial year for which you are filing GSTR-9 in the returns of the subsequent financial year filed till 30th Nov or the date of filing of the annual return, whichever is earlier. Any credit notes and debit notes issued in the subsequent financial year are also to be disclosed in this part. Also if the taxpayer claims or reverses any ITC in the subsequent financial year then that is to be reported in this part.
Sub-section 1: Outward supplies
- Table 10: Supplies / tax declared through Amendments (+) (net of debit notes)
- Table 11: Supplies / tax reduced through Amendments (-) (net of credit notes)
Sub-section 2: Inward supplies
- Table 12: Reversal of ITC availed during previous financial year
- Table 13: ITC availed for the previous financial year
Read more here
Part 6: In this part, you have to provide information of any refund, demand, supplies received from composition taxpayer, deemed supply and goods sent on approval basis, HSN wise summary of outward and inward supplies and if any late fees payable or paid.
How to Prepare GSTR 9 with the help of IRIS GST Software
There are 4 simple steps to file GSTR 9 form via IRIS GST Software:
- Bulk Get
IRIS GST Software will give you auto-computed details and also bulk fetch data facility. Even if you have not filed GSTR 1 and GSTR 3B by using IRIS GST platform, still you will be able to get auto-computed details for GSTR 9 and you will be able to save GSTR 9 details to the GSTN portal through IRIS Platform.
You can choose GST returns/forms (GSTR 1, 3B, 2A) from here. You need these details in order to auto-compute all the details in multiple tables.
- Auto-drafted GSTR 9 – IRIS Format
Once you have completed the ‘Bulk Get’ step and have all the data in one place, here in Auto-drafted GSTR 9 (IRIS), Click on ‘Calculated Data’ and then click on ‘Check Status’ so that you will get the auto-calculated details.
Download facility is also available here. There are two types of download.A. Download GSTR 9 (IRIS) – Here you will get a download of auto calculated details for a whole financial year that you see on the UI.
B. Download Document Details (IRIS) – Here you will get downloads for review purposes. And, here you will get a download for all sections month-wise calculation and also download of raw data month-wise and section-wise.
The major benefit of preparing the GSTR 9 form via IRIS GST Software is this ‘Download Document Details’ facility. This facility allows you to check the mismatches and discrepancies easily.
- Auto-drafted GSTR 9 – GSTN
Here you will get auto-drafted details from GSTN for your GSTR 9 form based on GSTR 1, GSTR 3B and GSTR 2A data. Next, click on “Get Autodrafted Data”. So that you can see all details which are coming from the GSTN.Download facility is also available here. There are two types of download.
1. Download GSTR 9 (GSTN) – Here you will get a download of auto calculated details for a whole financial year from GSTN.
2. Download Comparative Autodrafted GSTR 9 – Here you will get the download for comparative auto-drafted details from the GSTN side and from the IRIS side. Thus, it will help you to review the entire data. View facility to see the comparative differences in UI is also available.
- Reports on GSTR 1 and GSTR 2 Data
Here in this section, you will get additional reports which helps you while preparing your GSTR 9. These reports will be created based on data uploaded for GSTR 1 and GSTR 2 and data fetched from GSTN for GSTR 1 and GSTR2A. From FY 2021-2022 HSN summary for inward supplies i.e. table 8 of GSTR 9 is got mandatory.
A) Reports on GSTR 1 Data1. Report 1: HSN Summary for outward supplies based on filed data (Can be used to fill table 17) – Using this report you can get the HSN details of your sales for the entire year. This includes all the columns required by GSTN. You can simply download the report, verify the values and upload the HSN Summary for Table 17 of GSTR-9.
2. Report 2: HSN Summary for outward supplies based on uploaded data (Can be used to fill table 17) – Using this report you can get the HSN details of your sales for the entire year. This includes all the columns required by GSTN. The first one is based on filed data and the second one is based on uploaded data.
3. Report 3: Outward supplies invoices/notes and amendments belonging to previous financial year made in current financial year upto 30th Nov based on GSTN data (Can be used to fill table 10 and 11) – In Table 10 of GSTR-9 the taxpayer need to show the total of all debit notes or amendments where liability has increased and which were uploaded in returns of subsequent financial year returns filed till 30th Nov.
In Table 11 of GSTR-9, the taxpayer needs to show the total of all credit notes or amendments where liability has decreased and which were uploaded in returns of subsequent financial year returns filed till 30th Nov
It is very difficult to maintain such granular data and collate it for the financial year. In IRIS GST, we give you a report which gives the information of such invoices where amendment is made and the effect of the amendment too (whether an increase or decrease).
IRIS also gives you a report of all such invoices/debit and credit notes which are uploaded in the subsequent financial year but belongs to the current financial year.
A. Reports on GSTR 2 Data
Report 1: HSN Summary for Inward supplies based on uploaded data (Can be used to fill table 18) – Using this report you can get the HSN details of your purchases for the entire year. This includes all the columns required by GSTN. You can simply download the report, verify the values and upload the HSN Summary for Table 18 of GSTR-9.
Report 2: Inward supplies invoices/notes and amendments belonging to the previous financial year made in the current financial year up to 30th Nov based on uploaded data (can be used to fill table 13) – In Table 13 of GSTR-9, the taxpayer needs to show the total ITC claimed in the subsequent financial year (April to Sept/oct) but belong to the current financial year.
It is very difficult to maintain such granular data and collate it for the financial year. In IRIS we give you a report which gives the information of such invoices which supplier has uploaded in the subsequent year but belong to the current year.
Report 3: Report on ITC calculation based on uploaded data (Can be used to fill table 6) – In Table 6 of GSTR-9, we need to show a break up of the ITC taken. This break up should be the value of ITC with regards to reverse charge from B2B, other than B2B reverse charge and ITC from B2B purchases. This break up is further divided as input and capital goods; mentioning the amount of ITC claimed for input goods and ITC claimed with respect to capital goods.
This report helps you to derive these values in no time. After this step, you will be able to view, create and save the GSTR 9 data easily.
Table 8A update in Reconciliation
Table 8A of GSTR-9 is a crucial table for taxpayers to reconcile their input tax credit (ITC) availed, reversed, and ineligible for a given financial year. It helps to ensure compliance with the GST regulations and provides a platform for reconciling the ITC as per books of accounts and the ITC claimed in GSTR-9. The updated Table 8A is a significant improvement over the previous version, and it is expected to make the process of filing GSTR-9 easier and more accurate for taxpayers.
The GST Council has also introduced a number of changes to the GSTR-9 return form itself. These changes are aimed at simplifying the return form and making it easier for taxpayers to file. Taxpayers are advised to review the updated GSTR-9 return form and Table 8A carefully before filing their returns.
Penalty for non-filing
As per Section 47(2) of the Central Goods and Service Tax Act (2017), a person will be fined a penalty of INR 100 per day (CGST) + INR 100 per day (SGST), amounting to a total of INR 200 per day if he/she fails to file GSTR-9 before the due date. However, the maximum amount of penalty a person can be fined is 0.25% of the total turnover.
Due Date for filing GSTR 9 Form
The due date for filing GSTR 9 is 31st December of the subsequent financial year.
- The due date is subject to change/extension as per GST notifications and updates.
- Figures in Table 8A of Form GSTR 9 are auto-populated only for those filing Form GSTR-1 before its due date. There is a cut-off date which GSTN specifies every year. If return is filed before that cutoff date then the values will auto-populate in GSTR 9. For FY 2021-2022 onwards, cut off date is 30th Nov of subsequent FY.
Note: The government keeps extending the due dates for the benefit of the taxpayers. Have a look at the following changes:
- The due date for filing GSTR-9 for the financial year 2017-2018 was 31st December 2018 but the GSTR-9 due date was extended state-wise to Feb 2020 via GST Notification 06/2020 dated 03-02-2020
- The GST annual return (GSTR-9) due date was further extended to 30th September 2020 via GST Notification 41/2020 dated 05-05-2020
- The GSTR-9 due date was further extended to 31st October 2020 via GST Notification 69/2020 dated 30-09-2020
- The date was further extended to 31st December 2020 for FY 2018-19 via GST Notification 80/2020 dated 28-10-2020
- The latest update: the due date is further extended by CBIC via GST Notification 04/2021 | CBIC extends the due date of GSTR-9 & 9C for FY 2019-20 to 31st March 2021
- The CBIC has exempted taxpayers with annual aggregate turnover up to Rs.2 crore in the financial year 20-21 from filing Form GSTR-9.
- The due date for filing GSTR-9 and GSTR-9C for the FY 2020-21 has been extended up to 28th February 2022.
Nil GSTR 9 Return Filing
The annual return requires invoice details for inward and outward supplies as procured by the given business. However, if no invoices were issued for any inward or outward transaction throughout the year, the registered person is still required to file his/her return, irrespective of business turnover or profitability.
Hence, even if there were no invoices issued by or to the given business throughout the year, the taxpayer will have to log in to the GSTN portal and submit a NIL GSTR 9 Return.
Do you know about IRIS GST software solution
It’s a GST Software trusted by top Indian companies! A cloud-based GST software that helps you to automate your GST Return filing, optimise Reconciliation results and increase ITC claim without any hassle. It’s a powerful GST Return filing that supports multiple GST Return filing, PAN level data view, bulk operations, advanced 2A-Purchase Register reconciliation tool, vendor management and gets you 100 % ITC Claims.
How does IRIS GST Software help with GSTR 9?
- One-click download of GSTR 1, 2A, 2B and 3B data
- Reports on Tables 6, 10, 11, 13, 17 and 18 helps in auto-population
- In-built audit trail at an invoice level for each entry (Invoice-wise, month-wise and section-wise bifurcation of all values)
- One-click GSTR-9 data upload for all GSTINs
- Need not wait for year-end, you can get all reports at the end of any month
- A checklist of periods for which you have fetched data from GSTN. This is available return-wise for GSTR 1, 2A and 3B
- Comparison between IRIS auto-calculated data and GSTN auto-calculated data
- Quick reports on differences between table 8 of GSTR 9 vs GSTR 2a vs GSTR 2B vs Purchase Register
IRIS GST Software’s GST Reconciliation module has been built considering the requirements of various industries such as manufacturing, pharmaceuticals, automobiles etc., and has market-tested logic to reconcile the buyer-supplier data across various parameters to reduce manual intervention.