GST Annual Return GSTR 9 Online Filing Process, Due dates, Penalty

GST Annual Return GSTR 9 Online Filing Process. All the registered taxable persons under GST as regular taxpayers filing GSTR 1, GSTR 2, GSTR 3 are required to file GSTR-9.  However, the following persons are not required to file GSTR 9:

  • A. Casual Taxable Person
  • B.Input service distributors
  • C.Non-resident taxable persons
  • D. Persons paying TDS under section 51 of GST Act.

Due date of GSTR-9

GSTR-9 shall be filed on or before 31st December of the subsequent financial year.For instance, for FY 2017-18, the due date for filing GSTR 9 is 31st December 2018.

Penalty for the late filing of GSTR-9 return

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, total penalty is Rs 200 per day of default. There is no late fee on IGST.

Online Filing Process Of Annual Return GSTR-9

  • Based on GSTR-1 and GSTR-3B filed during the year, facility to download system computed GSTR-9 as PDF format will be available.
  • Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.
  • Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.
  • In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions (table 6A, 8A and tax payment entries in table 9).
  • NIL return can be filed through single click.
    Offline
  • Offline tool to be downloaded from the portal.
  • Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.
  • Table 6A and table 8A will be non-editable.Other values will be editable barring tax payment entries in table 9.
  • After filling up the values, json file to be generated and saved.
    After logging on the portal, the json file to be uploaded.
  • File will be processed and error if any will be shown.
  • Error file to be downloaded from the portal and opened in the Excel tool.
  • After making corrections, file will again be uploaded on the portal.
  • Corrections can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.
  • After filing, return can be downloaded as PDF and/or Excel.
  • Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.

Payment while filing GSTR-9:

i. Except late fee, if any, no payment is to be made with annual return.
ii. Payment can be made on voluntary basis through GST DRC-03, if required.