The last date for the filing of GST Annual Return Filing Date is 31stDecember 2022. It is mandatory to file Form GSTR-9 for normal taxpayers irrespective of the business activity or sales or profitability during the return filing period.
As per Rule 80 of the CGST Rules, 2017, every registered person liable to file Annual Return for every financial year is required to file the same on or before the 31st December of next financial year. Accordingly, the last date of filing Annual Return for FY 2021-22 is 31st December, 2022
Under the GST regime, Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.
The Annual Return is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year.
For the taxpayers whose registration has beencanceled last year,the GST law mandates that the annual return needs to be filed even if the taxpayer has got his registration canceled during the said financial year.
It is important to note that the taxpayers cannot claim ITC through Form GSTR-9. After filing the Annual Return, the available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. The taxpayers may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.
The taxpayers can file Form GSTR-9 using DSC or EVC.Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
Nil Form GSTR-9 can be filed for the Financial year, if you have, (i) NOT made any outward supply (commonly known as sale); and not received any goods/services (commonly known as purchase); and (ii) no other liability to report; and (iii) not claimed any credit; and (iv) not claimed any refund; and (v) not received any order creating demand; and (vi) there is no late fee to be paid etc.
The taxpayers can change/edit the details before filing of Form GSTR-9 return. However, the auto-populated data will not be editable in the following fields.
For late filers, a late fee is payable and paid tile gets enabled for filing of Form GSTR-9 by the taxpayer.The taxpayers cannotfile Form GSTR-9 without payment of late fee for Form GSTR-9, if same is filed after the due date.
Once filed, the taxpayers cannot revise Form GSTR-9 return after filing.
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