Step-by-Step Guide to File GSTR-9 (Annual Return) on GST Portal

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GSTR-9 is an annual return that must be filed by all regular taxpayers under GST, consolidating all monthly/quarterly returns (GSTR-1, GSTR-3B) filed during the financial year. Below is a step-by-step process to file GSTR-9:

Step 1: Prerequisites for Filing GSTR-9

Before filing, ensure:

  • You are a regular taxpayer (not under the composition scheme).
  • All monthly/quarterly returns (GSTR-1 & GSTR-3B) for the financial year are filed.
  • Any pending taxes, interest, or penalties are paid.
  • Reconciliation of books of accounts with GST returns is done.

Step 2: Login to GST Portal

  1. Go to GST Portal.
  2. Login using your GSTIN, username, and password.

Step 3: Navigate to GSTR-9 Filing Section

  1. Go to Services > Returns > Annual Return.
  2. Select the Financial Year (e.g., 2022-23 for FY 2022-23).
  3. Click on “Prepare Online” (or “Prepare Offline” if using the offline tool).

Step 4: Fill GSTR-9 Form

The form has 6 sections:

1. Basic Details (Auto-Populated)

  • GSTIN, Legal Name, and Financial Year will be auto-filled.
  • Verify the details.

2. Outward & Inward Supplies (4A to 4N)

  • 4A: Taxable outward supplies (auto-filled from GSTR-1).
  • 4B: Outward supplies under reverse charge (if any).
  • 4C: Exempt, nil-rated, and non-GST supplies.
  • 4D: Inward supplies under reverse charge (from GSTR-3B).
  • 4E: Import of goods/services (from ICEGATE/GSTR-2A).
  • 4F: Supplies from Composition Dealers.
  • 4G: Input Tax Credit (ITC) received from ISD.

3. Output Tax Paid (5A to 5E)

  • 5A: Tax payable as per returns (auto-filled).
  • 5B: Tax paid (from GSTR-3B).
  • 5C: Interest, late fee, or penalty paid (if any).

4. ITC Availed & Reversed (6A to 6O)

  • 6A: Total ITC availed (from GSTR-3B).
  • 6B: ITC on inward supplies (from GSTR-2A).
  • 6C: ITC reversed due to ineligibility (Rule 42 & 43).
  • 6D: Net ITC available for the year.

5. Particulars of Transactions for Previous FY (7A to 7J)

  • Declare any amendments or omissions from previous FY.

6. Other Information (8A to 8P)

  • 8A: HSN-wise summary of outward supplies.
  • 8D: Late fee payable (if any).
  • 8E: Refunds claimed.

Step 5: Validate & Save

  1. Click “Save GSTR9” after filling all sections.
  2. Use “Calculate Late Fee” if applicable.
  3. Click “Preview” to verify all details.

Step 6: Submit & File GSTR-9

  1. Click “Proceed to File”.
  2. Select “File with DSC” (Digital Signature) or “File with EVC” (OTP).
  3. Enter OTP (sent to registered email/mobile) or sign with DSC.
  4. Click “Submit”.

Step 7: Acknowledgement

  • A success message with ARN (Application Reference Number) will appear.
  • Download the filed GSTR-9 for records.

Important Points

  • Due Date: 31st December of the next financial year (e.g., 31-Dec-2023 for FY 2022-23).
  • Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST), max ₹10,000.
  • Nil Return: If no business, file Nil GSTR-9.

Offline Utility Option

  • Download GSTR-9 Offline Tool from GST Portal.
  • Fill details, generate JSON file, and upload on the portal.
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