GSTR 9 Annual Return

All taxpayer must submit annual return under GST.GSTR 9 is file on annual basis as per GST law. GSTR 9 is file through GST portal by form GSTR-9. Also, you need furnish annual return in Form GSTR-9 A.  In this article you look at GSTR-9 file in detail. See How to create GST invoice.

Step for filling annual return through GST portal

  • Go to official website of GST portal to file Form GSTR 9
  • You may visit on official site
  • You can log in with register User ID and password
  • Submit application with Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
  • You will get an Application Reference Number (ARN) on successful enrolment application.

What is GSTR 9?

GSTR-9 is an Annual return to give details of input tax credit. GSTR-9 annual return must be file by regular taxpayers. And persons register under GST composition scheme. So, GSTR-9 must be file each year through GST Common Portal, GST Software or at GST Facilitation Centre.

It is nothing but to accumulation of all 12 month GSTR-3 of taxpayer. It includes details of exports or imports. Apart from above, Government has served those taxpayers. Who fail to furnish returns on time in form GSTR-3A?

After GSTR-3 is full accept then final input tax credit will be talk through Form GST ITC-1. ITC-1 details has to confirm in due time to get credit for that month. If it is not done in due time then it will not allow credit for month.

What is due date for file GSTR – 9?

GSTR-9 is to file on or before 31st December of financial year. If an audit is must for GSTR file. Then audit details must file before 31st December in GSTR-9 C. See GST registration process in India

What is penalty for late file of GSTR-9 return?

A per day penalty of Rs.100, up to maximum amount of Rs.5000 will be applicable for late filing of GSTR-9 return. Only if all GSTR-1, GSTR-2 and GSTR-3 returns are file. Then taxpayer will be able to file GSTR-9 return on GST Portal.

Non-resident, ISDs and person authorized to deduct tax at source are no need to file annual return. Composition suppliers must file annual return in Form GSTR-9A. See active status of Aadhaar and PAN card

Apart from this you can check last date to file GST Returns at GSTN portal if you do not know And this article help to enrolment process at GST portal.

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