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May 11, 2020

Steps to file GSTR9 Annual Returns online

by Mahesh Mara in Compliance Law, GST

Steps to file GSTR9 Annual Returns online

GSTR9 is annual return to be furnished electronically up to 31st December of the succeeding financial year by the registered suppliers. The taxpayer must file all the return for the financial year then only the annual return will get enabled. Annual return once filed cannot be revised later. The GSTIN system gets the details of sales and input tax credit prefilled from GSTR1 and GSTR3B return. GSTR9 has 12 tables as follows:

  1. Details of advances, inward and outward supplies made during the financial year on which tax is payable
  2. Details of Outward supplies made during the financial year on which tax is not payable
  3. Details of ITC availed during the financial year
  4. Details of ITC Reversed and Ineligible ITC for the financial year
  5. Other ITC related information
  6. Details of tax paid as declared in returns filed during the financial year
  7. For FY 2017-18, Particulars of the transactions for the FY 2017-18 declared in return between April 2018 till March 2019. For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April, 2019 till September, 2019.
  8. Differential tax paid on account of declaration in table no. 10 & 11
  9. Particulars of Demands and Refunds
  10. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis
  11. HSN wise summary of Outward Supplies
  12. HSN wise summary of Inward Supplies

Procedure to file GSTR9:

Below is the procedure to file GSTR1 online:

Step 1: Go to https://services.gst.gov.in/services/login and login to portal using login ID and password

Step 2: Now, Click on “Annual Return” button

Step 3: Now select the period of return i.e. financial year of return

You will be redirected to annual return

Now click on “Prepare Online” under GSTR9, Now, click on “Next” button. You will be directed to GSTR9 form.

Step 4: Filling of GSTR9 form table wise:

1. Details of advances, inward and outward supplies made during the financial year on which tax is payable

This table provides the following details made during the year:

  • Supplies made to un-registered persons (B2C)
  • Supplies made to registered persons (B2B)
  •  Zero rated supply (Export) on payment of tax (except supplies to SEZs)
  • Supply to SEZs on payment of tax:
  • Deemed Exports
  • Advances on which tax has been paid but invoice has not been issued
  • Inward supplies on which tax is to be paid on reverse charge basis
  • Credit Notes issued in respect of transactions
  • Debit Notes issued in respect of transactions
  • Supplies/tax declared through Amendments
  •  Supplies/tax reduced through Amendments
  • Supplies and advances on which tax is to be paid

The taxpayer has to check that the amounts prefilled in the table are correct. If the details are not proper the taxpayer has to reconcile the details inserted in GSTR1 and GSTR3B and make corrections. After making corrections click on “Save” button

2. Details of Outward supplies made during the financial year on which tax is not payable

This table provides the following details made during the year:

  • Zero rated supply (Export) without payment of tax.
  • Supply to SEZs without payment of tax
  • Supplies on which tax is to be paid by the recipient on reverse charge basis
  • Exempted/Nil Rated/(Non-GST supply
  • Credit Notes issued in respect of transactions made during the financial year
  • Debit Notes issued in respect of transactions made during the financial year
  • Supplies declared through Amendments
  • Supplies reduced through Amendments
  • Turnover on which tax is not to be paid
  • Total Turnover (including advances)

The taxpayer has to check that the amounts prefilled in the table are correct. If the details are not proper the taxpayer has to reconcile the details inserted in GSTR1 and GSTR3B and make corrections. After making corrections click on “Save” button

3. Details of ITC availed during the financial year

This table contains the details of input tax credit availed during the financial year. In this table the assessee is required to classify the amount of Input tax credit availed in 3 categories as follows:

  1. Inputs
  2. Capital goods
  3. Input Services

After filling the details click on “Save” button.

4. Details of ITC Reversed and Ineligible ITC for the financial year

In this table the taxpayer has to provide details of input tax credit reversed during the financial year. In this table the assessee is required to classify the amount of Input tax credit reversed in the below categories as follows:

  1. As per rule 37 i.e. ITC is reversed when payment is not made within 180 days
  2. As per rule 39 i.e. ITC reversed where credit note is received from Input service distributor
  3. As per rule 42 i.e. ITC reversed where inputs used for production of exempt goods or for personal purpose etc
  4. As per rule 43 i.e. ITC reversed where Capital goods are used for production of exempt goods or for personal purpose etc
  5. As per section 17(5)
  6. Reversal of TRAN-1 credit
  7. Reversal of TRAN-2 credit

After filling the details click on “Save” button.

5. Other ITC related information

This table provides details of:

  1. Total ITC availed
  2. Total ITC ineligible
  3. Total ITC available but not availed

In this table the assessee can avail ITC which is being availed after financial year till September end of the next financial year for instance, , ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April, 2019 to September, 2019.

After filling the details click on “Save” button.

6. Details of tax paid as declared in returns filed during the financial year

This table provides the details of total taxes paid during the financial year. In this table the taxpayer is not required to do any thing.

7. For FY 2017-18, Particulars of the transactions for the FY 2017-18 declared in return between April 2018 till March 2019. For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019.

Where the taxpayer has missed any invoice during the financial year and declared such invoice in the next financial year than such aggregate invoice details is to be provided by the taxpayer in this table. For instance, Mr. X has missed 2 two invoices totalling Rs. 20,000 in FY 2018-19 and has shown such invoice in May 2019 then total amount of Rs. 20,000 is to be shown by the Mr. X in this table.

After filling the details click on “Save” button.

8. Differential tax paid on account of declaration in point 7:

If due to declaration of invoice in point 7 tax liability is arises then such tax liability details shall be provided here. The assessee has to pay the excess tax arising from point 7 through DRC 03 form.

After filling the details click on “Save” button.

9. Particulars of Demands and Refunds

In this table the taxpayer is required to provide the details of refunds sanctioned by the department to the taxpayer or the amount of refund pending from the department. In case of demands raised by the department the details of demand paid or pending for the financial year.

10. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis:

In this table the taxpayer has to declare details of:

  • Aggregate value of supplies received from composition taxpayer
  • Aggregate value of all deemed supplies from the principal to the job-worker
  • Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply.

After filling the details click on “Save” button.

11. HSN wise summary of Outward Supplies

In this table the taxpayer has to provide HSN wise summary of all outward supplies received during the financial year.

After filling the details click on “Save” button.

12. HSN wise summary of Inward Supplies

In this table the taxpayer has to provide HSN wise summary of all inward supplies received during the financial year.

After filling the details click on “Save” button.

Step 5: Final Submission

After the details are been filled, click on “Compute Liabilities” button at the bottom of the page. This will enable “Proceed to File” button

Now, click on “Proceed to file” button.

Your return will get submitted on the portal. After submission process click on “File return” button. It will redirect you to final submission page. Now, select the authorized person name from the drop down. Click on File with DSC or File with EVC button as applicable and file the return.

Once the return is filed the acknowledgment will generated.

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