The GSTR-9 for Financial Year 2020-21 is now available on GST Portal and the due date for filing the same is 31 December, 2021.
GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year.
All registered taxpayers are required to file GSTR-9 except Casual taxpayers, Input Service Distributors, Non-resident taxpayers, and Taxpayers deducting/collecting tax at source under Section 51 or Section 52.
Step 1: Login to GST Portal and go to ‘Returns Dashboard’ and click ‘Annual Return’. Select the ‘Financial Year’ on the ‘File Annual Returns’ page. An important message will pop up detailing the steps to be performed for the Online/Offline filing of GSTR-9. Click ‘Prepare Online’.
Step 2: Answer a questionnaire to choose between a NIL return or an annual return with data. Choose whether you want to file Nil return for the financial year by clicking ‘Yes’ or ‘No’. Select ‘Yes’ only if all of the criteria are satisfied namely no outward supply, there is no receipt of goods/services, no other liability to report, no credit, no refund claimed, no demand order received, and late fees not required to be paid. If you choose ‘Yes’ to file NIL returns, then click on ‘Next’ to Compute Liabilities and file a NIL GSTR-9. If you choose ‘No’ to NIL returns, click on ‘Next’, a page ‘GSTR-9 Annual Return for normal taxpayers’ is displayed. It will contain various tiles for which details must be filled. If you choose ‘No’ to NIL returns, click on ‘Next’, a page ‘GSTR-9 Annual Return for normal taxpayers’ is displayed. It will contain various tiles for which details must be filled.
Click on all the three tabs to download GSTR- 9 System Computed Summary, GSTR-1 Summary, and GSTR-3B Summary. The downloaded summaries will help taxpayers with the details to be provided in various tiles of GSTR-9.
Step 3: Enter requisite details in various tables for the financial year.
Step 4: Preview draft GSTR-9 in excel or PDF format.
Step 5: Compute liabilities and late fees.
Step 6: Proceed to file GSTR-9.
The annual return can only be filed online. However, the majority of the details can be filled in using an offline utility provided by the Goods and Services Tax Network (GSTN). Further, those taxpayers who have to enter more than 500 records per table in Table 17 and 18 of the Form GSTR-9 will not be able to enter such details online. They will compulsorily have to use the offline utility to do so.
Step 1: Click on Prepare Offline;
Step 2: Click on Download-to-download auto-drafted GSTR-9 details, if any;
Step 3: Import downloaded json into offline tool;
Step 4: Follow instructions in GSTR-9 offline tool to add details and generate JSON file for upload; and
Step 5: Click on Upload-to-upload JSON file and file the return with the help of instruction available on GSTR-9 dashboard.