×

Recent Posts

  • Definition of Notepad++

    Notepad should save plain text files by default...
  • Set Application To Open File Types in Filezilla Using Mac

    He has worked as an automation engineer in the ...
  • How to insert carriage return in Excel WPS Office Academy

    You can utilize the text editor on all of your ...
  • How to Make a Transparent Background 5 Ways to Remove the Background From Any Image

    We can see it finds several users, but since we...
  • How Long Does Windows 11 10 Update Take 2023 2022 2021 2020 2019

    The things that you’ve been so busy working on ...
  • Hook Up on Tinder

    Since dating can be stressful, there is the pos...
  • Save Your Stuff: How to Prepare for a Windows Fail by Creating a Restore Point

    But you can print remotely using Google Cloud P...
  • GST documents

    Documents for GST Registration

    Who Should Register for GST? Individuals regist...
  • Company registration patna

    Process of Digital Signature Certificate application

    Digital Signature Certificates or DSC or Digita...
  • Shops Registration

    Bihar Shops & Establishments Registration – Form No – 1

    Bihar Shops & Establishments Rules, 1995 &#...

SIGN IN YOUR ACCOUNT TO HAVE ACCESS TO DIFFERENT FEATURES

FORGOT YOUR PASSWORD?

FORGOT YOUR DETAILS?

AAH, WAIT, I REMEMBER NOW!

Splan- Company and Trademark RegistrationSplan- Company and Trademark Registration

Splan- Company and Trademark Registration

Splan Corporate Solutions LLP

T (91) 9122329999
Email: info@splan.in

Splan
2/33 SBI Colony, Jagdeopath, Bailey Road, Patna

Open in Google Maps
  • +91-9122329999
  • info@splan.in
  • About SPLAN
  • SUPPORT
  • LOGIN
  • START
    • START A BUSINESS
    • Check Company Registration Status
    • Startup India Recognition
    • Private Limited Company Registration
    • LLP Registration
    • How to register a company in India
  • MANAGE
    • MANAGE BUSINESS
    • DIR-3 DIN KYC filing
    • eForm INC-22A- Active Company
    • Private Limited Company Annual Filing
    • CONVERSION OF PVT LTD INTO OPC
    • ISO Certificate & Standards
    • Guidelines For Accounting And Auditing For Private Limited Companies
  • TRADEMARK
    • TradeMark Registration
    • #6 Understanding your Intellectual Property Obligations
    • Trademark Class
    • How to Manage Trademark Objection-Startup Guide
  • GST
    • GST- Goods & Services Tax
    • What to do if your last GSTR-3B has errors?
    • Is a GSTIN Mandatory for Importer and Exporter
    • Impact of TCS on sellers- Purpose of Introduction of TDS on GST
  • Startup Talks
    • Industries Update
    • Startup Master Class
  • Contact Us
FREEQUOTE
  • Home
  • Startup Talks
  • Goods and Service tax- GST
  • All About GSTR 9 -ANNUAL RETURN FILING
June 6, 2023

All About GSTR 9 -ANNUAL RETURN FILING

GSTR 9 form
0
Anand splan
Friday, 07 December 2018 / Published in Goods and Service tax- GST

All About GSTR 9 -ANNUAL RETURN FILING

1. What is GSTR 9?

GSTR-9 is an Annual Return to be filed by the persons registered under the GST including those registered under composition scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

2. Who should file GSTR 9 annual return?

All the registered taxable persons under GST must file GSTR 9 form. However, the following persons are not required to file GSTR-9: Casual Taxable Person Input service distributors Non-resident taxable persons Persons paying TDS

3. What are different types of return under GSTR-9 form?

There are 4 types of return under GSTR 9 :

GSTR-9: should be filed by the regular taxpayers who are filing GSTR-1, GSTR-2 and GSTR-3.

GSTR-9A: should be filed by the persons registered under composition scheme under GST.

GSTR-9B: should be filed by the e-commerce operators who have filed GSTR-8 during the financial year.

GSTR-9C: should be filed by the taxpayers whose annual turnover exceeds INR 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return.

4. What is the due date of GSTR-9?

GSTR-9 due date is on or before 31st December of the subsequent financial year. Thus for the financial year 2017-18, filing GSTR-9 will happen on or before the 31st of December, 2018.

5. What is the Penalty for the late filing of GSTR-9 form?

If the GSTR-9 return is not filed on time, then a penalty of INR 100 per day under CGST & INR 100 per day under SGST shall be levied i.e. a total of INR 200 per day. However, the maximum of such a penalty will be an amount calculated at a quarter percent of the total taxpayer turnover in the respective State or Union Territory. There are no late fees however on IGST. Along with late fees, an interest has to be paid at the rate of 18% per annum and will be calculated by the taxpayer on amount of outstanding tax to be paid.

6. How to revise GSTR-9?

Form GSTR-9 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return when the error or omission is identified.

7. What are the details required in the GSTR-9 form?

Serial No. Parts of the GSTR-9 Details required to fill

1 Part-I Basic details of the taxpayer. This detail will be auto-populated.

2 Part-II Details of Outward and Inward supplies declared during the financial year(FY). This detail must be picked up by consolidating summary from all GST returns filed in previous FY.

3 Part-III Details of ITC declared in returns filed during the FY. This will be summarised values picked up from all the GST returns filed in previous FY.

4 Part-IV Details of tax paid as declared in returns filed during the FY.

5 Part-V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual returns of previous FY whichever is earlier. Usually, the summary of amendment or omission entries belonging to previous FY but reported in Current FY would be segregated and declared here.

6 Part-VI Other Information comprising details of: -GST Demands and refunds, -HSN wise summary information of the quantity of goods supplied and received with its corresponding Tax details against each HSN code, -Late fees payable and paid details and -Segregation of inward supplies received from different categories of taxpayers like Composition dealers, deemed supply and goods supplied on approval basis.

The author is a member of the CPA Institute, Australia and an Associate member of the Institute of Chartered Accountants of India.

 

  • Tweet
Tagged under: Annual Return Filing, CGST, Eligibility & Rules Digital Signature for GST patna, Format, GST, GST Registration Bihar, gst registration in India, gst registration patna, GSTR 9 ANNUAL RETURN FILING, GSTR 9 PDF Format, IGST, late filing of GSTR-9, SGST

What you can read next

Income Tax
One Time Relaxation to Employers, Taxpayers, and Business Entities
gst Registration in patna
GST Updated News
What to do if your last GSTR-3B has errors?

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Post

  • Definition of Notepad++

    Notepad should save plain text files by default...
  • Set Application To Open File Types in Filezilla Using Mac

    He has worked as an automation engineer in the ...
  • How to insert carriage return in Excel WPS Office Academy

    You can utilize the text editor on all of your ...
  • How to Make a Transparent Background 5 Ways to Remove the Background From Any Image

    We can see it finds several users, but since we...
  • How Long Does Windows 11 10 Update Take 2023 2022 2021 2020 2019

    The things that you’ve been so busy working on ...

Google Review

Splan - Trademark Registration
Splan - Trademark Registration
4.7
Based on 25 reviews
powered by Google
review us on
CADD AFFINITY
CADD AFFINITY
13:37 20 Aug 19
Providing good Platform Fast and reliable services" Make in India" will Possible.....💯↗🏅💹📈
Abhi Singh
Abhi Singh
04:49 25 Jul 19
Splan gives you best service. Very good at client handling and instan service provider.
Mitesh Mallick
Mitesh Mallick
07:12 23 Jul 19
A great service experience... nice team of people.
Sustainable Development & Research Foudation
Sustainable Development & Research Foudation
04:59 29 Mar 19
Very good service for ngo registration
Subodh Saurabh
Subodh Saurabh
09:08 29 Nov 18
Splan is one of the company which made Accounting so easy that even a layman can operate it effectively. And easily manage his finance.
Shivendu Shekhar
Shivendu Shekhar
16:18 24 Nov 18
All Corporate Solutions under one roof. Quick service and response. Keep it up...
krishna jee
krishna jee
07:33 24 Nov 18
For trademarks best, Digital marketing, Company Registration, Licensing, FSSI Approval, Homologation Approval, WMI Registration, Vin Designers, Code Design, GST filing, GST enrolling, enrolment, IEC Registration Import Exports Registration, Trust Registration, Society Registration, Any types off Approval and Homologation, Best service and Experience.
BIZ Splan
BIZ Splan
04:11 24 Nov 18
Trade mark registration patnaCompany registration patnaCompany registration biharIso certificate patna Gst registration patnaTrade mark registration biharGst e filling patnaGst filling patnaCa f in patna
Next Reviews
js_loader

Archives

Categories

Recent Comments

  • PRAMEET JAIN on How do I start a food processing unit in India?
  • Bhagavathi on Homologation Certification Service from ICAT & ARAI
  • Bidagdha madhab giri on Homologation Certification Service from ICAT & ARAI

Facebook

  • Tweet
  • Pin It

Corporate Address:

2/33, Bank Colony, Pilar No- 7, Bailey Road, Jagdeo Path, PATNA, BIHAR
Tel: +91-912232-9999
Email: info@splan.in

Archives

Startup Talk

  • Definition of Notepad++

    Notepad should save plain text files by default...
  • Set Application To Open File Types in Filezilla Using Mac

    He has worked as an automation engineer in the ...
  • About SPLAN
  • START A BUSINESS
  • Trademark Registration
  • Startup Master Class
  • Startup Talks
  • Contact Us
Splan- Company and Trademark Registration

© 2015. All rights reserved. Buy Splan Corporate Solutions llp - Provide Company Registration and Trademark Services.

TOP