GSTR 9: Annual Return Filing, Format, Eligibility & Rules

In this article we will let you know about GSTR 9 Annual Return filing, Format, Eligibility & Rules.  In India GST act came in 2017 and after that it become mandatory to file GST return every financial year. GSTR 9 is annual return which has to be filed every financial year. This article will help you to file your annual GST return filing. This article talks about the GSTR 9 form and details required during filing of this form, format of this GSTR 9 form and who are eligible for this so this article will help you to know about the GSTR 9 form so you will get an idea about this form and you will know the importance of GSTR 9 form.

how to file gstr 9

What is GSTR 9?

As you know that after introduction of GST laws now every tax payer has to pay GST and GSTR 9 is a type of form which has to be filed every financial year. GSTR 9 form is an annual return which has to be filed every financial year by the registered taxpayers under GST and it includes those registered under composition levy scheme. Basically GSTR 9 contains the details of supplied made and received during the financial year under different tax head that is CGST, SGST and IGST. This form contains the details of monthly/ quarterly returns during the financial year.

Details required in the GSTR-9 form?

  • Basic details of the taxpayer like name, address and other personal details
  • Details of supplied made and received during the financial year
  • Information of tax paid as declared in returns filed during the financial year
  • Details of amendment or omission entries which belongs to previous financial year but these amendment or omission entries reported in current financial year would be segregated and declared in this form
  • Other details of GST demands and refunds, late fees if payable, other details which is important for annual return filing.

Format of GSTR 9 form

Format of GSTR 9 form is very simple and you can fill this form very easily, it is divided into parts like first part of the form requires the basic details of tax payer, you have to fill the financial year, GST identification number, legal name, and trade name of taxpayer. Then in the 2nd part you have to fill your supplied made and received during the financial year. In other parts of form you have to mention the details of tax paid as declared in return filed during the financial year and particulars of the transaction for the previous financial year declared in return and other details. So format of form is very easy and very simple there will be no confusion will arise during the filling of this form because it is divided into heads of supplied made and received during the financial year and other heads. It has verification in the last where you have to sign this form so it will submitted on behalf of you.

Eligibility and Rules

Every person who is liable to pay GST return is also liable for annual GST return filing during every financial year. All the registered taxpayer under GST must file GSTR 9 form except the following persons

  • Casual taxable person
  • Input service distributors
  • Non-resident taxable persons
  • Person paying TDS under section 51 of GST act

Due date of annual GST return filing is 31st December of the subsequent financial year. You have to pay fine in case of failure of GST return till due date. As per the new update of GST notification now due date for filing GSTR 9 is extended till 31st march 2019.

Recommend : GST Return File Kaise kare ?

Conclusion

As you can see in above article that GST return filing is become mandatory and you have to file your GSTR 9 form every financial year and in case of failure of filing this form you may have to face legal consequences so you should file this form in prescribed time. As you can see in above article that GSTR 9 form is very simple to be filed and you have to mention the all details regarding services made and received during financial year and other details which is required under this form then you have to submit this form and you can file this form online so it will save your time. So you should file this form every financial year so there will be no problem arises for you.