Hello, in this post we will discuss all regarding GSTR-9 or the GST annual return. Meaning, different types, due date and GSTR 9 format or the details. Also, we have given a downloadable PDF of GSTR- 9 format. Read the full post to know more.
We will talk about:
Meaning of GSTR 9
GSTR 9 is the annual return. It is a compilation return which includes all business transactions done for the particular Financial Year. GSTR-9 consists of details about 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 during the particular year.
Different types of GSTR-9
|GSTR 9||It is an Annual return for registered persons under the regular scheme|
|GSTR 9A||Annual return applicable for registered persons under Composition Scheme|
|GSTR 9B||Annual Return for the e-commerce operators who have filed GSTR 8 during the FY.|
|GSTR 9C||Reconciliation form to be certified by CA/CMA for registered persons with a turnover of more than two crores|
All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
GSTR-9 due date
The due date to file the GSTR-9 is 31st Dec of the preceding year. For example, 31st December 2018 for the FY 2017-18.
Details or Format of GSTR 9
|Part-I||Details of the taxpayer are required. This detail will be auto-populated.|
|Part-II||Outward and Inward supplies details declared during the FY. This detail must be picked up by consolidating summary from all GST returns filed in previous Financial Year.|
|Part-III||Details of the ITC declared in returns filed during the FY. The summarised values will be picked up from all the returns of GST filed in the previous FY.|
|Part-IV||Information of tax paid as declared in the returns filed during the FY.|
|Part-V||Particulars of the transactions for the previous FY declared in returns of Apr to Sept of current FY or up to the date of filing of GSTR-9 of previous FY whichever is earlier. So, the summary of amendment or omission entries belonging to previous Financial Year but reported in Current Financial Year would be segregated and declared in this part.|
Download: GSTR-9 Format in PDF.