What is GSTR-9 & How to file GSTR-9 Online on GST Portal?

What is GSTR-9?

GSTR-9 is nothing but annual returns that has to be filled by the business registration under GST. Consolidated need to declare both outward and inward supplies received during every financial year in GSTR-9 form under GST, CGST, AND IGST. In this article, we can learn the taxpayers how to file GSTR-9 online, and GST returns.

Types of GSTR-9 forms under GST returns.

The following are different types of GSTR-9 forms under GST returns :

  • GSTR-9 is for regular taxpayers who usually file GSTR-1 and GSTR-3B.
  • Persons who registered under the composition scheme under GST should use GSTR-9A.
  • GSTR-9C is for persons whose annual returns exceed two lakhs per year. All persons of this taxpayer’s needs get the audit of their accounts and file a copy of that audit.

how to file gstr-9 online

Who doesn’t need to file GSTR-9?

  • Taxpayers who are under a composition scheme
  • Casual taxpayers
  • Persons who pay TDS
  • People who pay tax for non-residential purposes

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Who needs to file?

The following persons need to file GSTR-9:

  • A registered payer who is a normal taxpayer includes both SEZ units and SEZ developers.
  • The composition payer to opt-out from the theme in the middle of the year continues to register under GST.
  • A payer who transfers from VAT to GST within the 1st year of GST implementation

GSTR-9 Filing Process

taxpayers for gst returns

  • Applicants need to visit the official website https://www.gst.gov.in/ by using google search.
  • Click on the services option.
  • Then click on the return option.
  • Now click on the annual returns option.
  • Then applicant needs to select the financial year option from file annual returns.
  • Now you need to select yes or no options to file nil returns for every financial year.
  • The applicant needs to click on the yes option if the below categories satisfied.
  1. If there is no receipt of goods and services
  2. No other liability for reporting
  3. Not claimed any credit.
  4. No refund claimed
  5. No demand order received
  6. Late fees not required to be paid.
  7. No outward supplies.
  • If the applicant selects the yes option to file NIL returns, click on the ‘next’ option.
  • Finally, it will file GSTR-9.
  • If the applicant selects no option to file NIL returns needs to click on the next option.
  • A new interface will appear containing the GSTR-9 annual return for a normal taxpayer is displayed.
  • Click on all 3 GSTR forms to download. GSTR-9 system computed summary form, GSTR-1 summary form, and GSTR-3B summary form.
  • The downloaded summaries can facilitate taxpayers with the main points to be provided in varied tiles of GSTR-9.
  • Enter requisite details in varied tables for the financial year
  • Details of advances, inward and outward, created throughout the financial year on that tax is payable- Table 4N.

Process for creating Table 4N

  1. Click on the tile; the main points will automatically update based on the data provided in GSTR-1 and GSTR-3B.
  2. Edit the information or enter the tax details.
  3. If the main points vary +/-20% from the details highlighted, the cells and a confirmation message ask if you like to proceed despite deviation.
  4. Click ‘Yes’ to accept.
  5. A confirmation message displays like ‘Save request accepted successfully.
  6. Return to the ‘GSTR-9 Dashboard’.
  7. Can update the 4N
  8. Select the Preview GSTR-9 option on the GSTR-9 dashboard. Will be downloaded a draft, and on the review of constant, if the remunerator feels that any changes are needed, then constant may be performed by creating changes to GSTR-9 on-line and so regenerate the draft.
  9. On clicking calculate liabilities, the GST portal can method all the main information provided in different tables.
  • It additionally calculates late fees if there’s a delay in filing come.
  • Then sometimes, a confirmation message will display for you to proceed with the filing.
  • The remunerator can pay from the funds offered within the electronic money ledger.
  • In case the funds are low within the money ledger, the extra payment is created through the Netbanking system, over the counter, or via NEFT/RTGS by making a further payment challenge.
  • Select the declaration check box and so choose the ‘Authorised Signatory.’
  • Click ‘File GSTR-9’.
  • A page will display for Submitting Application with two choices for filing.

Two choices

  • File with DSC: remunerator needs to browse and choose the certificate. Sign and submit.
  • File with EVC: depends on OTP sent to the registered email ID and mobile number. Validate the OTP. after successful validation; then status comes changes to ‘Filed.’

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