REQUIREMENT

Section 44(1) read with Rule 80(1)  require that every registered person needs to file Annual Return before 31st December of next year.  Exemption is provided TDS/TCS  Deductor, ISD , CTP and a NR before 31st December of next year. Vide Order No.8/2019-CT[ROD]dt.14-Nov-2019, this date has been extended upto 31.12.2019 for Financial Year 2017-18 and upto 31.12.2020 for Financial Year 2018-19.

 

STRUCTURE OF THE FORM

The FORM GSTR-9 has been divided into following 6 parts-

 

Part I 

Contains the fundamental details of :

(i ) Financial Year

(ii) GSTIN,

(iii) Trade Name

 

Part II

Details of the outward supplies  & inward supplies:

T-4: Supplies on which tax is payable

Previously, the tax payer was required to dole out the information of outward supplies and details of Credit Note or Debit Note under separate sub-tables, now the details can be given in Table 5A-Exports, 5B-SEZ, 5C-RCM Suppies, 5D-Exempted, 5E – Nil Rated and 5F- Non GST, after netting of Debit Notes or Credit Note. This has been possible due to amendment NN-56 / 2019 – CT dated 14.11.2019

 

T-5: Supplies on which tax is not payable

Amendment NN-56/2019-CT, dated14-Nov-2019

  • BeforeNN56/2019, a taxpayer was required to give details of outward supplies and details of CN/DN/amendments under separate sub-tables, whereas the amendment has provided that now a taxpayer can opt to provide such information net of CN/DN etc. in Table5A-Exports, 5B-SEZ, 5C-RCM supplies, 5D-Exempted, 5E-Nil rated, 5F-Non-GST

 

  • Exempted, nil rated and non-GST supplies which were to be given separately T-5D, T-5E, T -5F. Now a taxpayer can opt to give consolidated figure in T-5D

Part III

Information relating to Input Tax Credit:

T-6: Details of ITC availed

The relevant amendment is amendment no. NN-56/2019-CT dt. 14.11.2019

  • Information of Input Tax Credit on inputs, capital goods and input services in aggregate under the head Input Tax Credit on inputs only has to be mentioned here.  The relevant Tables are T-6B to 6E

 

  • Reverse Charge Mechanism on Unregistered Dealer and Reverse Charge Mechanism on Registered Dealers has to be provided in T-6D.

 

T-7: Details of reversal/ineligible

The relevant amendment is amendment no. NN-56/2019-CT dt. 14.11.2019

  • Details of Input Tax Credit reversals should be provided under T-7F: Tran-1, T-7G: Tran-2 and T-7H

T-8:  ITC related information [Comparison with 2A]

The relevant amendment is amendment No. NN-56/2019-CT dt. 14.11.2019

 

  • FORM GSTR-2A data would be auto-populated in T-8.

 

  • It may so happen that there may be difference between data auto populated by GSTN and in the Form GSTR-2A of the tax payer, the reason could be due to various reasons like submission of return date, point-of-sales or cut-off date.

 

  • Amendment has been brought by NN-56/2019-CT that for FY 2017-18 and FY 2018-19, the taxpayer can upload the details for the entries in Table 8A to 8D in pdf format in Form GSTR 9C without any certification from CA. This is done because the information in Table 8A is mainly statistical.

 

Part IV

The information on taxes paid would be auto-populated in T9.

 

Part V

Details regarding Financial Year 2017-2018 wold be given in next Financial Year:

T-10: For Debit notes;

T-11: For Credit notes;

T-12: For Reversal of ITC; (made option)

T-13: For ITC availed;(made option)

T-14: For Differential tax paid, if any.

Part VI

The other details are :

T-15: Demands and Refunds;

T-16: Details relating to inward supplies from composition; supply made under S.143 and goods sent

For approval;

T-17: HSN for outward;

T-18: HSN for inward;

T-19: Late fee payable and paid

It is optional to fill T-15 to T-18.

 

PLEASE NOTE :

  1. Even cancelled dealers are to file FORM GSTR-9
  2. The filing of GSTR-3B/GSTR-1 should preceed the filing FORM GSTR-9
  3. Annual return is a final chance to rectify mistakes committed in GSTR-3B/GSTR-1
  4. FORM DRC-03 should be used to pay any extra liability due to there as on mistakes

found while filing annual return. This additional payment should be made in cash.

 

  1. In the Annual Return, only that ITC can be claimed which was claimed while filing original returns

FORM GSTR-3B

Non-compliance will result in late fee of Rs.100. Additional Rs.100 per day has to be paid for each day of delay, subject to maximum of 0.25%+0.25% of his turnover in the State

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