Complete Guidance on Form GSTR-9 (GST Annual Return)

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In this article, we are covering entire aspects of form GSTR-9 Annual Return. We are covering each table that is required to be filled in GSTR-9. Firstly, we are covering some FAQs on GSTR-9 and then we have given emphasis on table by table reporting under GSTR-9, Annual Return.

1. Who is required to File Annual Return under GST ?

Ans: Annual Return under GST is required to be filed by every registered person for every financial year  electronically in form GSTR-9 through the common portal. However following persons are not required to file annual return:-

    • Input Service Distributor
    • Tax deductor under section 51.
    • Tax collector under section 52.
    • Casual Taxable Person
    • Non-Resident Taxable Person.
2. What if one has Nil transaction during the year. Whether he is required to file Annual Return?

Ans: Yes, A person registered under GST but having no transactions during the year are also required to file a Nil Annual Return. However for FY 2017-18 and 2018-19, it is optional to file GSTR-9 if turnover does not exceeding Rs. 2 crore.

3. What if one has cancelled his transaction during the year? Whether he is required to file Annual Return?

Ans: Yes, A person whose registration has been canceled during the year is also required to file the Annual returns unless the final return has been filed and cancellation completed before 31st March of the relevant financial year.

3. Is it mandatory to file all monthly / quarterly statement, viz., FORM GSTR-1 and monthly return FORM GSTR-3B for filing this return?

Ans: Yes.

4. Can one claim fresh ITC through Annual Return?

Ans: No, one can not claim fresh Input Tax Credit through Annual Return.

5. What is the due date of Filing GSTR-9?

Ans:The said Form should be filed on or before the thirty-first day of December following the end of such financial year. However, the due date for the financial year 2018-19 is now extended to 31st December 2020.

6. Can we revise GSTR-9?

Ans: No, GSTR-9 does not allow for any revision after filing.

7. What are the consequences of non-filling of Annual return?

Ans: Following are the consequences of non-filling of Annual Return:-

  • Notice to defaulters - Where a registered person fails to furnish annual return a notice shall be issued requiring him to furnish such return within fifteen days [Section 46]. 
  • Late Fee for delayed filing - A late fee of Rs 100/- per day for delay in furnishing annual return in Form GSTR-9, subject to a maximum amount 0.25% of the turnover in the State or Union Territory. Similar provisions for levy of late fee exist under the State / Union Territory GST Act.  Therefore, a late fee of Rs 200/- per day (Rs. 100 under CGST law + Rs 100/- under State / Union Territory GST law) could be levied which would be capped to a maximum amount of half percent (0.25% under the CGST Law + 0.25% under the SGST / UTGST Law) of turnover in the State or Union Territory. 
  • General Penalty for Contravention of Provisions -  A general penalty which may be extend up to Rs.25,000 in each Act. Therefore penalty up to Rs.50,000 (Rs25000 +Rs 25000) may be levied.

Analysis of GSTR-9:

Now we are covering a complete analysis of GSTR-9 table wise. The form GSTR-9 consist of 6 parts and 19 tables:

PART I: 

Entry No 1:  Financial Year 

  • This word is not described in the GST Act.
  • However as per general practice in India, it is commencing on the 1st of the April and closing on the 31st day of March. 

Entry No 2:  GSTN 

  • It is an auto populated field. (15 Digit GSTN)

Entry No 3A & 3B: Legal Name & Trade Name:

  • Legal name is one that appears on the document which gives birth to an entity.
  • The legal name and trade name should be verified from the FORM GST REG–06

    PART II:

     

    • Part II of FORM GSTR-9 required details of Outward Supply and Inward Supply made during the reporting financial year.
    • Only those supplies on which tax is payable should be reported. 
    • Any supplies which are NIL-rated, exempted, non-GST (including no supply) should not be reported in this entry. 
    • Debit notes and credit notes which are concerning these supplies should be reported only if the suitable effect of GST is provided in them.
    • Any commercial/accounting credit note which do not contain the charge of GST should not be adjusted for the calculation of taxable value and tax amounts.

    Entry No 4 A: Supplies Made to unregistered person (B2C)

    • Should be shown net of credit notes or debit notes and any amendments carried out during the current Financial Year
    • Should include supply made through E-Commerce Operator.
    • Not reduced below what has already been declared in FORM GSTR-1 as through this return you can not reduce your outward supply 
    Entry No 4 B: Supplies Made to registered person (B2B)

    • Should NOT be net of credit notes or debit notes and any amendments. 
    • Should include supply made through E-Commerce Operator. 
    • Any stock transfer made between two units would have to be disclosed if made between two Registered Persons even though the same does not form part of the consolidated financial statements. 
    Entry No 4 C: Zero Rated Supply (Export) on payment of tax (except supplies to SEZs)

    • For the export of goods on payment of tax, one can validate the status of all the shipping bills and the invoices on the ICEGATE portal.
    • For the export of services, invoices need to be validated through reconciliation with the Bank Realization certificate (BRC) or Foreign Inward remittance certificate (FIRC) from the bank. 
    • Only those supplies on which tax is payable should be reported. Any exports which are made without payment of tax under LUT or Bond would not be reported here.  

    Entry No 4 D: Supply to SEZs on payment of tax:

    • The transaction consisting of supplies to SEZ being a Developer of the SEZ or a Unit in the SEZ would include supplies to SEZ whether by an SEZ to another SEZ or by a DTA unit to SEZ. 
    Entry No 4 E: Deemed Export:
    • Following supplies to be regarded as deemed exports:
      • Supply of goods against advance authorization
      • Supply of capital goods against EPCG authorization.
      • Supply of goods to EOU.
      • Supply of gold by bank/PSU specified in Notification No. 50/2017.

    Entry No 4 F: Advances on which tax has been paid but invoice has not been issued:

    • The transactions should be validated from the advance receipt register.
    • One should check that no invoices against such supplies have been issued during the financial year.
    Entry No 4 G: Inward Supplies on which tax is to be paid on reverse charge basis: 

    • Put the amount of total transactions on which GST is paid in CURRENT FINANCIAL YEAR under Reverse Charge Basis.


    Entry No 4. I: Credit Notes issued in respect of transactions specified in (B) to (E) above:
    • For FY 2017-18 & 2018-19, registered persons have an option to report the details of debit Notes, credit Notes, and amendments made w.r.t. B2B supplies, Zero Rated Supplies, and Deemed Exports by netting off against such supplies. 
    • Credit notes which are about these supplies should be captured only if the suitable effect of GST is provided in them.
    •  Any commercial/accounting credit notes which do not contain the charge of GST should not be adjusted for the calculation of taxable value and tax amounts.
    • Refer this flow chart below:

    Entry No 4. J: Debit Notes issued in respect of transactions specified in (B) to (E) above:
    • A person issuing the debit note has to declare such details in the return for the month during which the debit note is issued.
    • In the annual return, that person is required to disclose only those debit notes which pertain to the relevant financial year and have also been issued by him up to March of the relevant financial year. 
    • Any debit note issued in the previous financial year and reported in FORM GSTR-3B after March of the relevant financial year would be reported in Entry 10 of the annual return.
    • The time of supply for the Debit note will be counted from the date of the original invoice date.
    •  In case of delay payment of taxes has to be made good with payment of interest.
    Part II
     
     
    • Table No. 5 Consists of details of all those outward supplies on which tax is not payable by the registered person.
    • FY 2017-18 & 2018-19, registered persons have an option to club the data for Exempted, Nil Rated and Non-Gst Supply (incl. No Supply) in an Exempted row.
    Table No 5.A Zero Rated Supply (Export Without Payment of Tax):
    • Where a Registered Person is making zero rated supply under the bond or LUT subject to such conditions, safeguards, and procedure as may be prescribed without payment of integrated tax and claim a refund of the input tax credit, needs to fill this table.
    Table No 5.C Supplies on which tax is to be paid by the recipient on reverse charge basis:
    • A person who is making the supply of goods or services on which tax is to be paid by the recipient shall not collect tax from him. If the registered person make such supplies, then he has to declare such supplies in this Table.
    Table No 5.D/E/F : Exempted/ Nil Rated/ Non-GST Supply:
    • Exempt supply is a wide term and includes nil rated supply and non- taxable supply. There is no clear distinction between exempted and nil- rated supply in law because the lawmakers have not defined nil- rated supply. Hence to remove this anomaly, an option has been given to the registered person to classify everything under the head exempted.
    • Non-GST supply is not defined anywhere in the GST law. However, non-taxable supply is defined under Section 2(78) of the CGST Act which means the supply of goods or services or both which is not leviable to tax under the CGST Act or the IGST Act. It can be concluded that no- GST supplies are used interchangeably with non-taxable supplies.
    Part-III
     
    [The total ITC availed is to be classified as ITC on inputs, capital goods, and input services. However, CBIC vide Notification 56/2019 - C.T. dated 14.11.2019 provided an option to report all input tax credit under the “inputs”. This relaxation is applicable only for first TWO YEARS(i.e. FY 2017–18 & FY 2018–19)].
     
    Table No 6A & 6B :
    • Where the Registered Person has disclosed gross total ITC [including ineligible ITC under section 17(5)] in Table 4A of FORM GSTR-3B and reduced the ineligible ITC in Table 4B (2) of FORM GSTR-3B, then he should disclose the gross total ITC [including ineligible ITC under section 17(5)] in Table 6B of FORM GSTR-9. The ineligible ITC under section 17(5) would be disclosed in Table 7E of FORM GSTR-9.
    • Where Registered Person has disclosed only the net ITC in Table 4A FORM GSTR-3B, he must disclose the same in Table 6A of FORM GSTR-9.
    Table No 6C & 6D:
    • An option has been provided to report details of both tables 6C and 6D i.e. ITC availed on inward supplies liable to reverse charge under section 9(3) as well as 9(4) of CGST Act, 2017 to declared under Table 6D only.

     Table No 6E & 6F:

    • For the import of goods, the taxable person should report the aggregate value of input tax credit availed on all imports (for inputs and capital goods) from outside India or SEZ units.
    • Only the IGST paid on the import of goods can be availed as ITC. BCD and Social Welfare Surcharge cannot be availed as ITC.
    • It is relevant to note that the input tax credit paid on the import of goods would not appear in FORM GSTR-2A. Therefore, adequate care has to be taken to ascertain the input tax credit of GST paid on the import of goods and to declare that against Sl. No. 6E.
    • For the import of Services, the taxable Person should report the aggregate value of input tax credit availed on all import services received from outside India.

     Table No 6H:

    • If an ITC is reversed on account of non-payment to a vendor within one hundred and eighty days, when payment is made, the Registered Person is eligible to reclaim the credit at perpetual. Such credits are to be reported in Table 6H.

     Table No 6J:

    • The difference in Table 6J should be nil as the amount disclosed in 6A is auto-populated.
    • The amount disclosed in Table 6B to 6H is merely the classification of ITC availed in FORM GSTR-3B.
    • If the amount is not zero and a tax liability arises, then it has to be discharged through FORM GST DRC-03 if not rectified in the next financial year’

     Table No 6K & 6L:

    • The registered person should report the amount of credit received in the electronic credit ledger through FORM GST TRAN-1. Where the registered person has revised FORM GST TRAN-1, the credit claimed in the revised FORM GST TRAN-1 should be disclosed in this Table.
    • In respect of registered persons who were not able to file the transition returns due to IT-related glitches, the Government vide Order No. 01/2020 - GST dated 07.02.2020 has specifically allowed such registered persons to file the returns by 31.03.2020. In respect of such persons, no data would be disclosed in Sl. No. 6K of FORM GSTR-9.
    • The registered person should disclose the quantum of ITC received in the electronic credit ledger through FORM GST TRAN-2. This is because the credit through FORM GST TRAN-2 would have been credited to electronic credit ledger in the month in which FORM GST TRAN-2 was filed.

      Table No 6 M: Any other ITC availed but not specified above:

    • This entry covers the credit availed under section 18(1)(a) to 18(1)(d) of the CGST Act, 2017.
    • The registered person who had availed credit under section 18(3) read with rule 41 (1) of the CGST Rules, 2017 on account of the sale, merger, demerger, amalgamation, lease or transfer of a business is also to be disclosed here.

    Entry No. 7: Reversal & Ineligible ITC

    • CBIC vide Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option to club the data of reversal from 7. A to 7. E to be reported in 7.H
    • Where credit is included in 6B+6H, the same may be excluded in 7, and where credit is not so included, the same shall not to be excluded in 7 to avoid double reversal.
    • Where ineligible credits are found to be availed in FORM GSTR-3B and are now accepted to be reversed, the registered person may identify whether such ineligible credit has already been utilized or remains unutilized. Where it has been utilized, the same is to be paid in cash through FORM GST DRC 03.
    • Only if ITC is availed would reversal be required. E.g. a Registered Person may not have claimed ineligible ITC as reported in FORM GSTR-3B then the same would not be required to be reversed in this calculation. The same is required to be reversed only if it is included as All Other ITC in FORM GSTR-3B.
    • At the time of validation if it is found that input tax credit left to be reversed in FORM GSTR-3B filed for the financial year 2017-18 and reported in FORM GSTR-3B filed for the Financial Year 2018-19, would be reported in Table-12 of FORM GSTR-9.
    Table No 7 A: As per Rule 37:
    • Rule 37 of the CGST Rules, 2017 prescribes that credit reversal in proportion to the unpaid amount in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of issue of the invoice.
    • The time limit specified in sub-section (4) of section 16 (i.e. No ITC permited after the due date of furnishing the return under section 39 for the month of September following the end of financial year to whivh such Input document pertains) is not applicable to a claim for re-availing of any credit reversed earlier.

     Table No 7 B: As per Rule 39:

    • It includes, the Input Service Distributor credit note, issued by Input Service Distributor, as prescribed in sub-rule (1) of Rule 54, to reduce the credit issued by the ISD already for any reason.
    • Ineligible ITC issued by the Input Service Distributor distributed through separate ISD invoice will also shown in entry no 7 B.
    Table No 7 C & 7D: As per Rule 42 and Rule 43:
    • Rule 42 of the CGST Rules, 2017 describes the manner of determination of input tax credit in respect of inputs or input services and reversal thereof.
    • The same provision for capital goods is covered in Rule 43.
    •  ITC used for non-business purposes or effecting exempt supply to reverse.
    • The reversal required would have been done every month and then again at the end of the year.
    • Now, at the time of filing FORM GSTR-9, if any error is discovered in the amounts of such reversal or ITC is not reversed in any returns, then FORM GST DRC-03 is required to be filed for the said reversal.
     Table No 7 E : As per Section 17(5):
    • The ITC taken on goods or services that are blocked or which are becoming ineligible on the happening of an event should be identified and reversed as per Sec 17(5) of the CGST Act, 2017.
     Table No 7 F & 7G : Reversal of TRAN :
    • During the implementation of the GST regime, the Government had provided a mechanism to claim transitional credit on a self-declaration basis in form FORM GST TRAN-1 and/or FORM GST TRAN-2.
    • The credit which taken in excess/or taken wrongly can be reversed in FORM GSTR-3B and FORM GSTR-9 by using an appropriate Table. FORM GST TRAN-1 or FORM GST TRAN-2 credit taken more than what is eligible will be reported in this Table.
     Table No 7 H : Other Reversal:
    • Where the credit availed which has to be reversed does not fall under table 7A to 7G, the registered person has to reverse the said credit and it will be reflected here.
    • Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option to club the data of reversal from 7. A to 7. E to be reported in 7.H.
    Part–III: Entry No. 8 (Comparation with Form GSTR-2A


    Ques: Table no 6 of Annual Return also deals with ITC then how Table 8 is different from Table no. 8?
    Ans:  Table No. 6 of the Annual Return deals with ‘Details of ITC availed, as declared in return during the financial year while the Table no 8 of Annual return deals with comparison of ITC availed with auto populated from GSTR-2A. Major difference between Table no. 6 and Table no 8 are as follow:
    • Entry No. 6 commences with ITC availed by the registered person in FORM GSTR-3B and bifurcates the credit availed under various heads like credit availed under the forward charge, reverse charge - under Sections 9(3) and 9(4), import of goods and import of service.
    • Entry No. 8 commences with ITC as per FORM GSTR-2A i.e. inward supplies of the registered person, as declared by his suppliers. Table 8 primarily seeks to determine:
        • ITC availed on forward charge which has lapsed (Clause E)
        • ITC availed on forward charge which is not eligible (Clause F). 
        • ITC not eligible for the import of goods (Clause J).
        • Total ITC which has lapsed (Aggregate of 8E + 8F + 8J). 
        • It is also opportune to mention here that ITC relating to import of services, reverse charge , ISD.
    Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option to upload the details for the entries in Table 8A to 8D (Reconciliation of GSTR-2A with GSTR-3B) *duly signed, in PDF format in Form GSTR-9C* (without the CA certification) .

    Table No 8 A:
    • It is an auto-populated detail & non-editable.
    • Amounts are auto-populated from Tables 3 and 5 of Form GSTR-2A.
    Table No 8 C:
    • ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during CURRENT FINANCIAL YEAR (FY 2018-19) but availed NEXT YEAR WITHIN THE PRESCRIBED TIME (i.e. April 2019 to September 2019)
    • The values forming part of this clause must also form part of Table 13 of GSTR-9 – ‘ITC availed for the previous financial year’ since Pt. V of FORM GSTR-9 provides for ”Details of previous Financial year’s transactions reported in the next Financial year.  

     Table No 8E & 8F:

    • This clause has been inserted in the annual return to report that portion of input tax credit availed on the forward charge which is ineligible to be taken as credit due to provisions of section 17 of the CGST Act, 2017 read with Rule 42 and 43 of CGST Rules, 2017.
    • Few ineligible input tax credits are:
      • Where the registered person has uploaded only the eligible credit in FORM GSTR-3B and completely omitted to enter the ineligible credit in Table 4(D) of GSTR-3B.
      • Input tax credit not intended to be used in the course or furtherance of business under section 16(1) of the CGST Act, 2017.
      • Input tax credit relating to non-business purposes u/s 17(1) of CGST Act, 2017
      • Input tax credit exclusively related to exempt supplies u/s 17(2) of CGST Act, 2017
      • Input tax credit related to exempt supplies u/s 17(3) of CGST Act, 2017
      • Input tax credit which has been capitalized and hence ineligible u/s 16(3) of CGST Act, 2017.
      • Input tax credit availed in contravention of conditions under section 16(2) of CGST Act, 2017.  

     Table No 8 G: IGST paid on Import of Goods:

    • The data to be validated from import register with the help of the Bill of entry and tax paid challan can be referred to for this amount.
     Table No 8 H: IGST credit availed on Import of Goods:

    • IGST credit on the import of goods including supplies from SEZ as reflected in 6E of FORM GSTR-9 is auto-populated into this entry.

     Table No 8 J:

    • It is related to an input tax credit available on the import of goods which has lapsed since the amount entered in 8J has lapsed as per 8K. 

    Part IV Payout Particulars:

    • The purpose of entry number 9 in Part IV is to get the consolidated value of tax liability self -assessed including tax payable on additional liability which has not been reported yet and tax paid, discharged in the monthly returns i.e Form 3B by the Registered Person for the period for which the Annual Return is being filed.
    • The given details along with differential tax details declared in Sl. No. 14 in Part V of the Form shall assume the total tax liability for the financial year which is calculated, declared and discharged by the Registered Person up to the date of filing the Annual Return and balance has to be paid in cash through FORM GST DRC-03
    • The given details shall be useful while filing the reconciliation statement in FORM GSTR-9C for the Registered Person for calculating the actual tax liability for the financial year.
    • The given details shall be useful while filing the reconciliation statement in FORM GSTR-9C for the Registered Person for calculating the actual tax liability for the financial year.
    • Details of tax paid i.e. payment through cash and payment through ITC is auto-populated in GSTR-9 table 9 and it is non- editable field.
    • ‘Tax payable’must be in alignment with taxable turnover in Sl.No.4, particularly 4M of GSTR-9.
    •  Where taxable turnover reported in FORM GSTR-1 and FORM GSTR-3B are in agreement with each other, there would be no ‘new’ tax liability identified for the first time in GSTR-9.
    • Where they are not in agreement, which is often the case, taxable turnover reported in FORM GSTR-1 and that on which tax is discharged through FORM GSTR-3B may not be in agreement. It is for this reason that Entry No. 9 captures ‘tax payable’ based on FORM GSTR-9 (4N) but ‘tax paid’ based on FORM GSTR-3B.
    • ‘Tax payable’ is a conclusion that is being reached in this Annual Return and must be correctly admitted by the Registered Person and ‘tax paid’ cannot be anything more than that already discharged from time to time vide FORM GSTR-3B and if not discharged yet through FORM GST DRC-03 in cash must be paid. 
    • For reporting the amount of interest under the given column, interest admitted and paid must be reported here. The details of interest paid under Section 50 can be captured from Table 5.1 of FORM GSTR-3B filed for the financial year, if paid.
    • For reporting Late Fees duly paid during the financial year for late filing of any of the GST Returns on which Late Fee was levied and paid by the Registered Person, Table 6.1 of FORM GSTR-3B shall be used.

     Part–V: Current Year’s Transaction Reported in Next Financial Year:

    Table no 10 and 11: 

    • Supplies in respect of financial year 2018-19 which are declared (increased/decreased) through the amendment during April 2019 to September 2019.

    Table no 12 and 13 - 

    • CBIC vide Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option not to report this information. 
    • ITC in respect of financial year 2018-19, reversed during April 2019-September 2019 needs to be disclose in Table 12.
    • ITC in respect of financial year 2018-19, which are availed during April 2019- September 2019 needs to be disclose in Table 13.
    Table no 14:

    • Table 14 aims to capture the details of differential tax liability, either increase or decrease, as the case may be, arising out of such reporting by the person filing the Annual Return
    • Entry 14 also shows whether the relevant additional tax arising has been paid or not.
    • The details of Interest in respect of any additional tax payable and paid in Table 14 are also required to be disclosed here.

    Part–VI: Other Information – (Entry No. 15)

    CBIC vide Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option not to report this information. 

    Part–VI: Other Information – (Entry No. 16)

    CBIC vide Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option not to report this information.

     Table no 17,18 and 19:
    • CBIC vide Notification 56/2019- C.T. dated 14.11.2019 categorically stated that for FY 2017-18 & 2018-19, registered persons have an option not to report the information in entry no. 17 and 18.
    [Source: CBIC Website, ICAI Materials]

    - By CA Shrawan Salarpuria

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