What is Form GSTR-9?
Form GSTR-9 is the Annual GST Return that every registered taxpayer (except a few categories) must file. It summarizes all the sales, purchases, tax paid, and input tax credit claimed during the financial year.
Who has to file Form GSTR-9?
Most registered businesses under GST need to file it. However, the following are not required to file GSTR-9:
· Input Service Distributors (ISD)
· Non-resident taxpayers
· Casual taxable persons
· TDS Deductors
· TCS Collectors
· Foreign service providers under OIDAR
Is anyone exempt from filing GSTR-9 based on turnover?
Yes. Businesses with an annual turnover of up to ₹2 Crores are exempt from filing GSTR-9 for the following years:
· FY 2017-18 to 2023-24
But even if exempt, you can still file it voluntarily.
What is the due date for filing GSTR-9?
The due date is 31st December following the end of the financial year.
Example: For FY 2023-24, the due date is 31st December 2024.
Can I revise or correct GSTR-9 once it is filed?
No. GSTR-9 cannot be revised once filed. So, make sure your data is accurate before submission.
What happens if I find a tax shortfall while filing GSTR-9?
You can voluntarily pay any additional tax via Form DRC-03 while filing GSTR-9.
What if I was registered only for part of the financial year?
You still need to file GSTR-9 for that part of the year you were registered, even if your registration was later cancelled.
Do I file GSTR-9 based on PAN or GSTIN?
GSTR-9 is filed GSTIN-wise, not PAN-wise. So if your business has multiple GST registrations (e.g., in different states), you must file separate GSTR-9 forms for each GSTIN.
Can I file GSTR-9 if I haven't filed all monthly/quarterly returns?
No. You must file all GSTR-1 and GSTR-3B returns for the year before filing GSTR-9.
Is there a late fee for filing GSTR-9 after the due date?
Yes. The standard late fee is:
- ₹100 per day under CGST
- ₹100 per day under SGST
(Max: 0.5% of turnover in the State/UT)
From FY 2022-23, the government has reduced or capped the late fee based on turnover. For example:
- Turnover ≤ ₹5 Cr: ₹50/day (max 0.04%)
- Turnover ₹5–20 Cr: ₹100/day (max 0.04%)
- Turnover > ₹20 Cr: ₹200/day (max 0.5%)
What happens if I don’t file GSTR-9?
You may get a notice (Form GSTR-3A) and legal action may follow, including penalty or demand notice.
Can I file GSTR-9 online or offline?
Yes. You can:
- File it online at gst.gov.in
- Or use the offline utility (Excel-based tool) available on the GST portal.