GSTR 9, Annual Return Under GST

What is the Annual return?
Consolidation of information furnished in the forms GSTR 1 , GSTR 2 , GSTR 3 & GSTR 3B
Details of Outward Supplies made and Inward Supplies received , categorized into different tax heads:

• IGST
• CGST
• SGST

Types of GSTR 9 Forms
There are 4 types of Annual Returns under GST:

• GSTR 9 : This is to be filed by regular taxpayers filing GSTR1, GSTR2, GSTR3, GSTR3B
• GSTR 9A : This is to be filed by taxpayers registered under Composition Scheme
• GSTR 9B : This is to be filed by e-commerce operators who have filed GSTR 8 during the financial year
• GSTR 9C : This is to be filed by tax payers required to get their accounts audited under GST

GSTR 9
All the taxable persons/entities registered under GST and filing monthly/quarterly returns, except the following:

• Casual Taxable persons
• Input Service Distributors
• Non-resident taxable persons
• Persons paying TDS under section 51 of GST Act

Types of GSTR-9 Forms

1. GSTR 9

• Part I : Basic details of the taxpayer
• Part II : Details of Outward and Inward supplies declared during the Financial Year
• Part III : Details of Input Tax Credit (ITC) declared in returns during the Financial Year
• Part IV : Details of taxes paid under various heads during the Financial Year
• Part V : Details of amendment or omission entries for returns filed upto the month of September
• Part VI : Other information comprising details of :

• GST demands and refunds.
• HSN wise summary of the quantity of goods supplied and received with its corresponding Tax details.
• Late fees payable and paid, if any.
• Bifurcation of inward supplies received from different categories of Taxpayer – Composition dealers , deemed supply and goods on approval basis

1. GSTR 9A

• To be filed by taxpayers registered under composition scheme filing GSTR 4A during the financial year.
• The form is divided into 5 parts with 17 tables including basic details , details of outward and inward supplies declared , details of taxes paid.

2. GSTR 9B
To be filed by e-commerce operators filing GSTR 8 during the financial year.

3. GSTR 9C

• To be filed by taxpayers whose turnover exceeding two crores during the financial year and are required to get their accounts audited by a Chartered Accountant or Cost Accountant
• The form is divided into 2 parts:
• Reconciliation Statement
• Certification

GSTR 9C – Reconciliation Statement
The Reconciliation statement is divided into 5 parts:

• Part I : Basic Details
• Part II : Details of Outward and Inward supplies declared during the financial year
• Part III : Details of ITC as declared in returns filed during the financial year
• Part IV : Details of tax paid as declared in returns filed during the financial year
• Part V : Particulars of transactions for the previous FY declared in returns of April to September of current Financial Year

GSTR 9C – Certification

• The form GSTR 9C can be certified by same Chartered Accountant/Cost Accountant (CA) who conducted the GST Audit or by any other CA who did not conduct the GST Audit.
• In case the CA certifying the form GSTR 9C did not conduct the GST audit , the CA certifying the form must have based an opinion on the books of accounts audited by the auditor CA.
• The format of Certification report will thus vary depending on who the certifier of the form is.