What exactly is GSTR 9?

What exactly is GSTR 9?

GSTR 9 is a GST annual return form that must be filed by every registered taxpayer in each fiscal year following the implementation of the GST regime. GSTR 9 forms include all consolidated summaries completed by any taxpayer on a monthly or quarterly basis. The summary contains essentially all of the ITC declared information, specifically outward and inward supplies.

Who Must File GSTR 9 

(GST Annual Return Form)?

Except for the individuals listed below, all registered regular taxpayers are required to file a form under the GST regime.

     Composition scheme is preferred by taxpayers.

     Casual Taxable Individual

     Non-resident taxable individuals

     Individuals who pay TDS

     Distributors of input services

Is it mandatory to file GSTR-9?

Earlier it was mandatory for all the normal taxpayers to file GSTR9. However, it has been made optional for taxpayers with an aggregate turnover of up to Rs. 2 crore for FY 2017-18 and FY 2018-19.

What is the purpose of Gstr 9?

GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year

What Are the Various Types of Annual GST Returns?

Different types of GST annual returns:

GSTR-9 Annual Return Form: The regular taxpayer who files forms 1 and 3B must also file the GSTR-9.

GSTR-9A: The composition scheme holder is required to file GSTR-9A under GST.

GSTR-9B: In a fiscal year, all e-commerce operators who have filed GSTR-8 are required to file GSTR-9B.

GSTR-9C: In a fiscal year, taxpayers whose annual turnover exceeds Rs. 5 crores must file GSTR-9C. All taxpayers must obtain the audited accounts and provide a copy of the reconciliation statement of tax already paid, audited annual accounts, and tax payable based on the audited accounts with GSTR-9C.

GSTR 9 due date for fiscal years 2021-22

The GSTR-9 filing deadline for a fiscal year is December 31st of the year following the relevant fiscal year. The GSTR-9 due date for fiscal year 2021-22, for example, is December 31, 2022.

Consequences of failing to file or filing late

Noncompliance with the law has always been strictly enforced by the tax department, and GSTR 9 is no exception. Non-filing or late filing of GSTR 9 can result in significant penalties for the taxpayer.

Failure to file

In the event of non-filing, the authorities may issue a notice under section 46 requiring the filing of GSTR 9 immediately (within 15 days).

Section 125 of the Act provides for a general penalty of up to Rs 25,000/-.

How do I submit my GST annual return?

Go to the GST Portal to file your GST annual return. Form GSTR 9 must be filled out and submitted to the portal.

You can also go to the GST Portal Tutorial Section for more information and screenshots on how to file your GST annual return through the portal. The following is a basic outline of the steps:

Log in to the GST Portal and look for Form GSTR-9.

Forms GSTR 1 and GSTR 3B are available for download. Summary of GSTR 9 Fill out each form with the requested information. Form GSTR 9 summary preliminary draught Calculate your liabilities and, if necessary, pay late fees. Form GSTR 9 Preview DraftFile Form GSTR 9 with


Penalty for late submission of GSTR-9 form

Late fees for failing to file the GSTR 9 by the due date are Rs. 100 per day per act, up to a maximum of a quarter percent of the taxpayer turnover in the state or union territory. Thus, the penalty is Rs 100 under CGST and Rs 100 under SGST, for a total penalty of Rs 200 per day of default. On IGST, there is no late fee.

On a concluding note

The Annual Return comprises one of the most important returns because it contains information on all transactions that occurred during the fiscal year. As a result, the taxpayer must exercise caution as well as responsibility.

It is critical to file GST returns on time to avoid penalties and to remain in the good graces of both clients and the government.


1.What is form GSTR 9A and who is required to file it ?

GSTR 9A is annual return required to be filed by the person registered under composition scheme and filing GSTR 4 return

2.What is form GSTR 9B and who is required to file it ?

GSTR 9B is an annual return required to be filed by the person registered under section 52 (Persons who are required to collect tax at source) and filing GSTR 8 return.

3.Which annual return is required to be filed by the taxable person if he changes from composition scheme to regular scheme and his status as on 31/03/2018 is a regular tax payer ?

The taxpayer need to file both GSTR 9 and GSTR 9A. He is required to file GSTR 9A for the period he registered under composition scheme and GSTR 9 for the period registered under regular scheme.

4.Is it mandatory to file GSTR 9 even though there is no activity during the prescribed financial year ?

Yes, every registered taxpayer is required to file GSTR 9 even though there is no activity or turnover during the financial year.

5.Is it possible to revise GSTR 9 return ?

It is not possible to revise GSTR 9. No such option has been provided in the law till now.

6.What are the consequences of failure to file GSTR 9 ?

If GSTR 9 is not filed by the tax payer within due date, late fee will be payable. A notice may be issued to the taxable person requiring him to furnish the return.