Annual Consolidated Return (GSTR-9)

ANNUAL CONSOLIDATED RETURN (GSTR-9)

ONLY at ₹7,999/- all inclusive*

GSTR-9 is applicable to all enterprises however it is optional for businesses whose annual turnover does not exceed Rs.2Crores. Inclusions:

Upto 500 invoices for GSTR-9
Reconciliation of transactions

List of Documents required

GST Username and Password
Bank Statement
Digital Signature Certificate (for Company/LLP)

HOW DOES IT WORK?

what is gstr-9?

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:

It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

Who should file gstr-9?

All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:

Taxpayers opting composition scheme (They must file GSTR-9A)
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of CGST Act.

ANSWERING YOUR QUERIES

Is it mandatory to file GSTR 9?

The annual return GSTR9 is not mandatory to be filed if the turnover of the entity is less than 2 cr in the financial year.

Can GSTR-9 be filed if GSTR 3B or GSTR 1 is pending?

GSTR 9 is a consolidated report of all the gst returns filed by entity. Hence, if all the GST Returns for the Financial year are not filed, GSTR 9 for the same can’t be filed.

Can GSTR-9 be amended?

GSTR 9 can’t be amended once the consent for filing has been given.

What is the due date of filing GSTR-9?

Section 44(1) of CGST Act states that all registered persons are required to file their annual return on or before 31st December of the year succeeding the financial year in form GSTR-9

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