How to file GSTR-9 Online on GST Portal

Contents
  1. Overview:
  2. Who must file GST Annual Return Form-9?
  3. GSTR-9 filing Prerequisites
  4. How to file GSTR-9 Online on the GST portal
  5. Important note to keep in mind:
  6. Conclusion:
  7. Questions and answers:

Before we move on to understand the right way to file for the GSTR-9 Online, it is important to equally understand what exactly it is and why it holds so much importance. Since the filing process is online you can be rest assured that this will not be time taking at all.

Overview:

The GSTR 9 is one crucial GST annual form of returns that a taxpayer must file on a regular basis at least once every year using all the important details of CGST, SGST, and the IGST which has been paid in that year. Many experts can also help the taxpayers to file it but if you follow a step-by-step process while following all the rules and regulations then it of course will not be difficult at all.

Who must file GST Annual Return Form-9?

This is one important file which is expected by all the registers regular taxpayers to file the returns provided if they are from this list

  • Casual Taxable Person
  • Persons paying TDS
  • Taxpayers opting for composition scheme
  • Non-resident taxable persons
  • Input service distributors

GSTR-9 filing Prerequisites

  • The taxpayer must be registered as the normal one who shall be paid under the GST once a day in the financial year.
  • A taxpayer needs to file GSTR-9 Online and GSTR-3B for the financial year before the annual return is filed due to the compilation data that is filed between GSTR-1 and GSTR-3B to make GSTR-9
  • There will be an auto filing of table number 6A that will be based on the GSTR-3B which cannot be edited
  • Also, the table number 8A can be auto-filled depending on the details in GSTR-2A which can later not be edited
  • There is a whole table number 9 which includes the tax which has been paid and is now declared in the returns that are filed during the financial year. It shall then be automatically filled on the details that you give in the form GSTR-3B for the particular financial year.

How to file GSTR-9 Online on the GST portal

  • Firstly, you need to log in with your credentials. If you don’t have then create one on the GST portal and then visit the section Returns Dashboard’.  There you shall see an annual return.
  • You must now file it by selecting the financial year on the page of file annual return. There will be an important message that will head up and you shall be taken further for the online filing process.
  • Now you need to click on the prepare online section. There will be some questionnaires that you have to answer. The choice will be between NIL return and annual return that you must select. You can go further for filing the NIL return for the financial year if you click on Yes or No. Choose Yes if everything in the given criteria fits in:
  • There is no receipt of goods/services
  • Not claimed any credit
  • No demand order received
  • No outward supply
  • No other liability to report
  • No refund claimed
  • Late fees not required to be paid
  • If you select the Yes answer to file the NIL returns then go to the next option and then computer all the liabilities. You will have to file NIL GSTR-9 Online on GST Portal.
  • In case you go with the answer No for the NIL returns you then must select the next page and then there will be GSTR-9 Annual Return for normal taxpayers’ that you may see. It will have different tiles for which you must put in the details.
  • Now it is time to download the summaries such as GSTR-3B Summary, GSTR- 9 System Computed Summary, and GSTR-1 Summary. The reason for doing this is to help the taxpayers like you to fill up all the details that need to be filled up indifference advances tiles, outward and inward supplies which have been created during the financial year in which the tax shall be payable under Table 4N.
  • Now once you click on the tile, there will be certain details that shall be auto-populated depending on the details that are given in GSTR-1 and GSTR-3B.
  • Now you can make changes in the cell or even enter the values of the tax. If the details vary a little from the auto-populated ones then you can highlight the cells. Then you shall receive a confirmation message that would ask you if you would want to further proceed no matter what the deviation is.
  • If you clock yes it means you shall be accepting all the details. Upon the agreement, you will receive the confirmation stating that the request has been accepted successfully.
  • Now get back to the ‘GSTR-9 Dashboard’ while the 4N shall be updated.
  • Now similar to this, the other section of the table will be prepared as below. Now fill in the desired information and follow the similar states to save the details:
  • Details of outward supplies made during the financial year on which tax is not payable- Table (5M)
  • ITC availed details during the financial year – Table 6(O)
  • Details of ITC reversed and Ineligible ITC for the financial year – Table 7(I)
  • Other ITC related information – Table 8(A)
  • Details of tax paid as declared in returns filed during the financial year –Table 9
  • Details of the previous Financial Year’s transactions reported in the next Financial Year – Table 10, 11, 12 & 13
  • Differential tax paid on account of declaration- Table 10 & 11
  • The Particulars of Demands and Refunds- Table 15
  • Supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis –Table 16
  • HSN wise summary of Outward Supplies- Table 17
  • HSN wise summary of Inward Supplies –Table 18
  • Now you may want to computer the liabilities for which the GST portal will do further processing as per the details you share. Along with it, the late fees shall also be calculated in case there is any kind of delay to file the return.
  • After some time, there will be a confirmation message that will pop up to go ahead and do the filing. The taxpayer would then make the payment from the available funds in the electronic cash ledger.
  • In case there are not many of the finds in the ledger then the additional payment can be done through Netbanking.
  • Now once the whole process of payment is done, you must go in the declaration section and tick mark on the check box, and choose the authorized signature
  • Now select the ‘File GSTR-9’. After which a page will have to apply with two filing choices. The first one is the:
  • File with DSC which needs to be signed and submitted
  • The second one is the file with EVC for which an OTP will be sent for validation. Once the validation process is over the status of the filing will then change.

Important note to keep in mind:

  • You need to understand that a taxpayer can always edit the details of the auto-populated ones.
  • To get the file GSTR-9 details as per the invoice of table 8A, it is important to download the document details first that usually appears on the instructions given in the form of GSTR-9
  • To look at the GSTR-9 draft in PDF format or excel, you can preview the same on the dashboard. The draft will get downloaded and on the review of the same, if the payer thinks that There are so many reviews that shall be performed by bringing down the changes online to the form and then recreate the draft again.
  • Once you have reviewed the draft, you can extract the summary by clicking on the download zip link that you can see.
  • If any records are further processed with some mistakes, the taxpayer will then get the warning message. It however shall be resolved if you revisit the form and make the right correction in the table that shows the errors.
  • The taxpayer will also then make further payment using the Form DRC-03. The link will then be seen on the successful return filing.
  • Right after the annual return is filed there will be an ARN that is the generation and the taxpayer will get the confirmation message either through email or SMS
  • There will not be a revision once the GSTR 9 is filed. There is also not a possible way to make the changes in the mistakes that were made in the returns.

Conclusion:

In case you find at any point in time that the filing is complex processes, you shall directly head out to the expert with all the necessary documentation. Otherwise, filing such an online form initially may seem daunting but once you understand each step and do it practically, you will realize how time-saving it is.

Questions and answers:

Is there any regulation to file GST Annual Return?

Yes, there are some rules to file the return which also is called the GSTR-9. It is controlled by CGST Act u/s 35(5) and 44(1). As per the act, the rules suggest an only registered person can apply to expect for

  • Taxpayers opting for composition scheme
  • Casual Taxable Person
  • Non-resident taxable persons
  • Persons paying TDS
  • Input service distributors

What is the last filing date for the returns of GST annual?

The person who shall be registered under the GST should be able to submit the annual returns at the digital platform before the 31st of December every year.

Who is not eligible to file the GSTR-9?

People who are TDS deduct u/s 51 (TDS), Input Service Distributor, Casual taxable person, TCS collector u/s 52 (TCS), and NRI Taxpayer cannot file such kind of form at all.

Is it possible to file the GSTR-9 in the Nil Turnover case?

Yes, there are registered individuals who will file the form as per the turnover. However, during the NIL turnover, the GSTR-9 can be managed for submission with a single click.