GSTR-9 Filing process in rayafeel technologies
Annual return under Goods and Service Tax (GST) must be filed once in a year by the taxpayers registered under plus those registered under composition levy scheme under GSTR-9 & GSTR-9A. The Annual return form includes the of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It comprises the details furnished in the monthly or quarterly returns during the year.
Types of Annual Returns under GST: –
- GSTR 9: GSTR 9 must require to be filed by the regular taxpayers filing GSTR 1, and GSTR 3B.
- GSTR 9A: GSTR 9A must require to be filed by the persons registered under composition scheme under GST.
- GSTR 9B: GSTR 9B must require to be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
- GSTR 9C: GSTR 9C must require to be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. Such taxpayers must require obtaining 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 need not required to be Filed By,
- Casual Taxable Person
- Input service distributors
- Non-resident taxable persons
- Persons paying TDS under section 51 of the GST Act.
- Taxpayers opting Composition scheme must file GSTR-9A
Due Date to file GSTR 9:
The due date for Filing GSTR-9 for FY 2017-18 is on or before 30th June of 2019.
The Penalty for not filing GSTR-9 for FY 2017-18 before the due date of 30th June of 2019 is Rs.200 per day.
The process to File GSTR 9
The Form GSRT 9 of Annual return under GST is active on the GST portal from 06-03-2019.
The steps to be taken to prepare online:
Step 1: – Login to find the Annual return below the return dashboard icon. You can also see that in the menu under Services Returns annual return.
Step 2: – There will be an option to select the Financial year. (Only FY 17-18 is available now).
Step 3: – Click on ‘Prepare Online’;
Step 4: – A Questionnaire page will appear to select whether to file NIL return
Step 5: – You can download the Draft system generated GSTR-9, a summary of GSTR-1 and summary of GSTR-3B from GSTR-9 dashboard;
Step 6: – If the number of records/lines or less than or equal to 500 records per table (table 17 and table 18) then you may use this online facility;
Step 7: – Click on ‘Compute Liabilities ‘after filling the details in different tables;
Step 8: – Additional Liability, if any declared in this return can be paid through form GST DRC-03 by selecting ‘Annual Return’ from the drop-down in the said form. Such liability can be paid only through cash.
The Steps to prepare Offline:
Step 1: – In Pre-Login page of GST portal from the ‘Download’ menu download the GSTR – 9 offline tools;
Step 2: – Install the GSTR-9 offline tool in the computer;
Step 3: – Click on Prepare Offline;
Step 4: – If the number of records/lines are more than 500 records per table (table 17 and table 18) then you may use this offline facility;
Step 5: – Click on ‘Download’ to download auto-drafted GSTR-9 details, if any;
Step 6: -Follow instructions in GSTR-9 Offline tool’ to add details and generate JSON file for upload;
Step 7: -Click on upload JSON file and file the return with help of instruction available on GSTR-9 data.
‘NIL’ GSTR 9 can be filed if you have,
- No sales or not made any outward supply during the FY
- No Purchase or not received any inward supply during the FY
- No liability during the FY
- No credits claimed during the Financial year
- No order received creating demand during the FY
- No refund Claimed during the FY
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