What is GSTR-9


GSTR-9 is the Annual Return form to be filed by all Tax Payers

Watch this video to learn more about the different types of Annual Returns forms 9, 9A, 9B and 9C, who needs to and who does not need to file annual returns, what is the due date for filing and what are the penalties for not filing or late filing of the annual return

Key Points

  • GSTR 9 is the annual return form for GST returns. 
  • It needs to be filed by all taxpayers who are regular taxpayers and also those under the composition scheme. 
  • The different persons who need to file are Input service distributors, persons paying TDS, casual taxable person and non-resident taxpayers. 
  • The different GST forms are GSTR 9, 9A, 9B and 9C. 
  • GSTR 9 is applicable to regular taxpayers, 9A is for composition dealers, 9B is for e-commerce operators and 9C is Audit Report which is mandatory for taxpayers with a turnover of more than Rs 2Cr and for others, it is optional. 
  • GSTR 9 should be filed within the due date of 31st December of the year subsequent to the FY. For FY 2017-18, the government has extended the due date to January 31st 2020. 
  • GSTR 9 cannot be revised hence it must be filed with utmost caution. 
  • A late fee of Rs 100 per day for each day of delay is levied under CGST and Rs 100 per day for each day of delay undet SGST. This is subject to a maximum of quarter percent of turnover in a state/union territory. There are no late fees under IGST.