GST Annual Return Filing


Simplify Your GST Annual Return Filing with Taxhint Advisors Accurate, Timely, and Hassle-Free Solutions! Ensure Compliance and Avoid Penalties with Our Expert Services.

Trust Taxhint Advisors to manage your GST annual returns with precision and efficiency.

Contact us today to get started!

GST Annual Return Filing - GSTR-9 Filing

An essential yearly reporting requirement for all taxpayers enrolled in the Goods and Services Tax (GST) system is GSTR-9. GSTR-9 contains all of the data related to supplies, both inbound and outward, including all transactions that were made or received during the applicable fiscal year. This covers supplies covered by laws pertaining to State GST (SGST), Central GST (CGST), and Integrated GST (IGST). The return is an aggregate list of all the quarterly or monthly reports that were turned in during the relevant year.

At Taxhint Advisors, we specialize in simplifying the process of GSTR-9 form filing. Since paying taxes can be complicated, we try to make the process as simple as possible and walk you through every step of the way. By utilizing our experience and approachable methodology, you may accurately and confidently manage your GSTR-9 filings.

Make Taxhint Advisors your GSTR-9 filing partner. Start now to enjoy a stress-free approach to completing your tax obligations.

Introduction to Form GSTR-9

Every year, registered taxpayers are required to submit GSTR-9, a report. Everything they purchased and sold during the year is included in this report, along with various taxes (such as CGST, SGST, and IGST). It also includes information on their annual audit as well as their entire sales and purchases. GSTR-9 is essentially a summary of all the business transactions and tax information for a whole year. Businesses with a turnover of up to Rs. 2 crore are not required to file an annual GST return, although doing so is still an option.

GST Annual Return Filing - Applicability

Depending on their registration status, the amount of their yearly GST return, and their actions during the financial year, different taxpayer types are required to complete Form GSTR-9. The following organizations must submit this yearly return:

Normal Taxpayers:

The individuals or organizations that are regularly registered as taxpayers are covered by completing Form GSTR-9. This includes companies operating under general tax laws.

SEZ Units and SEZ Developers:

Form GSTR-9 must be submitted by Special Economic Zone (SEZ) units as well as SEZ developers. This ensures thorough reporting of their financial activity during the fiscal year.

Transition from Composition Scheme:

Taxpayers who transitioned from the composition scheme to regular taxpayer status during the fiscal year must file Form GSTR-9. This reflects their shift from a simplified tax system to the regular one.

Exclusions from Form GSTR-9 Filing

Composition Taxpayers: Those who file their taxes using the composition system utilize a special yearly return form called Form GSTR-9A that is made to meet their unique needs. They are therefore exempt from filing Form GSTR-9.

Casual Taxpayers:

Casual taxpayers who only occasionally or sporadically conduct business are not required to file the Annual Return on Form GSTR-9.

Non-Resident Taxpayers:

Non-resident taxpayers, who are not citizens of the country but conduct taxable business in India, are exempt from the requirement to file Form GSTR-9.

Input Service Distributors (ISD) and OIDAR Service Providers:

Entities operating as input service distributors or offering online information and database access or retrieval services are also not required to file Form GSTR-9.

Types of GST Annual Returns

GSTR-9: Form GSTR-9 must be used to file the yearly GST return for entities with annual revenue above two crores. This return gathers all of the financial data.

GSTR-9A

GSTR-9A must be filed by registered taxpayers who chose to participate in the GST Composition scheme. Participants in the composition scheme have special needs that are addressed by this tailored return.

GSTR-9C

The taxpayer's annual filings in GSTR-9 are reconciled with the numbers from their audited financial statements for the relevant fiscal year using Form GSTR-9C. For organisations that need to have an annual account audit, this reconciliation statement is crucial.

GST Audit Requirement: For taxpayers whose annual aggregate turnover exceeds two crores, GSTR-9C applies, requiring an annual audit of their financial statements. Chartered accountants or cost accountants are in charge of preparing and certifying GSTR-9C.

Comprehensive Structure of GSTR-9

The GSTR-9 format is divided into six parts, each capturing vital details of supplies made or received from July '17 to March '18. The key aspect to remember is that the information required in all six parts is consolidated.

Part 1: Basic Registration Details

This is where you enter your basic registration data. This covers the trade name, legal name, GSTIN, and fiscal year. When the GSTR-9 is made available on the GST portal, these fields will be automatically completed.

Part 2: Details of Outward Supplies

You will compile information about out-of-country suppliers that you reported on your tax returns for the fiscal year in this section. It is divided into two more sections:

  • Supplies that are subject to taxation (4A to 4L): These include exports, taxable supplies, supplies to special economic zones, reverse charge, and advances received.
  • Items that are exempt from taxes (5A to 5K): This covers exports as well as nil-rated, exempt, and non-GST supplies.

Part 3: Input Tax Credit (ITC)

This part has three sections:

  • ITC availed as declared in returns filed (6A to 6O): Breakdown of ITC availed on various inward supplies.
  • ITC reversed and ineligible ITC (7A to 7H): Details of ITC reversed and ineligible ITC.
  • Other ITC-related information (8A to 8J): Information related to ITC as per GSTR-2A, reclaimed ITC, and more.

Part 4: Tax Paid

This is where you'll record the tax that was paid as stated in the returns from the prior year. It is necessary to break down the taxes that are owed, paid in cash, and paid via ITC.

Part 5: Transactions of Previous Financial Year

Although it is disclosed in the filings for the current fiscal year's months of April through September, this section includes transactions from the prior fiscal year.

Part 6: Miscellaneous Details

You'll include information in this section about late fees, supplies from composition dealers, demands, refunds, and an HSN-by-HSN breakdown of supplies.

Comprehending and appropriately completing these sections is essential for precise GSTR-9 submission. Don’t worry if this seems overwhelming. We at IndiaFilings are here to guide you through each step, ensuring you meet all GST requirements with confidence.

Filing GSTR-9A: Composition Scheme Participants

Applicability of GSTR-9A

GSTR-9A must be filed by GST-registered taxpayers who have opted to use the composition scheme as per the GST Act. This return includes all of the information that the taxpayer previously filed in their quarterly forms for that particular fiscal year.

Qualifications: Every taxpayer who has registered with GST under the composition levy scheme is required to submit GSTR-9A. However, the following individuals are not required to file GSTR-9A:

  • Input Service Distributors
  • Non-resident taxable individuals
  • E-commerce operators subject to Tax Collected at Source under Section 52 of the Income Tax Act
  • Casual Taxable Individuals

Filing GSTR-9C: Reconciliation Statement

Function and Need of GSTR-9C: For the purpose of filing the reconciliation statement for a particular financial year, taxpayers use Form GSTR-9C. This form is a reconciliation of the numbers reported in the taxpayer's Audited Financial Statements and the Annual Returns filed in GSTR-9. It requires certification by a chartered accountant and must be included with the Audited Financial Statements and the Annual Returns in GSTR-9. Taxpayers can complete this requirement through a designated Facilitation Centre or the GST portal.

GSTR-9 Due Date for Filing

The deadline for filing the GST annual return for a given fiscal year is December 31 of the following year, unless the government extends the deadline through periodic notifications.

Penalties for Late Filing of GSTR-9 Form

The GSTR-9 form must be submitted by each taxpayer by the deadline for filing their GST annual return. Missing this deadline incurs a daily fine of 200 Indian rupees, split equally between CGST and SGST. Importantly, the penalty amount will not exceed the taxpayer's turnover for the quarter.

It's crucial to meet the GSTR-9 due date to avoid these penalties and ensure smooth compliance with tax regulations. Call us now!

How Taxhint Advisors Can Assist with GSTR-9 Form Filing

Navigating the complexities of tax filings can be challenging, but Taxhint Advisors is here to make it easier. We offer thorough assistance to simplify the GSTR-9 filing process:

  • Professional Advice:
    Our group of tax specialists is knowledgeable in GST laws. We guide you through the GSTR-9 form step-by-step, ensuring it is accurately filed by the deadline.
  • Data Verification:
    Prior to submission, we verify the accuracy of your data, reducing the possibility of errors that could result in penalties.
  • Timely Reminders:
    Our system sends you prompt reminders of important deadlines, helping you stay up to date and avoid late filing issues.
  • Assistance at Every Turn:
    Have questions? Our customer service team is here to assist you. Whether you’re unsure about a field or need clarification on a concept, we’ve got you covered.
  • All-inclusive Services:
    We offer more than just form completion. We assist with calculations, data gathering, and ensuring that all relevant information is included.

With Taxhint Advisors by your side, you can confidently file your annual return before the GSTR-9 deadline, knowing that you have a trusted partner guiding you through the process.

Ready to make GSTR-9 filing easier? Let Taxhint Advisors be your dependable tax compliance partner. Start now and experience a stress-free approach to fulfilling your obligations.

Take the hassle out of GSTR-9 filing. Contact us now!