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GSTR-9-Annual Return for Normal Registered Taxpayers



The “GSTR-9” is the annual return to be filed by the normal registered taxpayer once a year with all the consolidated details of SGST, CGST and IGST paid during the under GST.

CBIC has notified the new format for GST Annual Return in Form ‘‘GSTR-9” (for Regular tax payers). GSTR-9 has to be filed on or before 31st December from the end of relevant financial year. GSTR 9 comprises details of returns (filed earlier) i.e. from April to March in any financial year.

For example annual return for the financial year 2017-18 (i.e. GST Act applicable from July, So, July 2017 to March 2018) is to be filed on or before 31st December 2018.

The following persons are not required to file “FORM GSTR 9”.

  • A Casual Taxable Person
  • A non-resident taxable person
  • A Input service distributor
  • A person paying tax under section 51 or section 52 (TDS/ TCS)

Further, it may be noted that Late fee will be payable if annual return is filed after the due date.


Information which are required to be filed under “GSTR-9” on the basis of earlier filed in returns during the financial year, these are divided in 6 parts as under-

GSTR-9 Part

Details to be filed


Basic Details-

1. Financial year


3A. Legal Name (Auto populated)

3B.Trade Name (Auto-populated)


Details of outward and inward supplies-

4. Details of advances, inward and outward supplies on which tax is payable.

5. Details of outward supplies on which tax is not payable.


Detail of ITC-

6. Detail of ITC availed.

7. Detail of ITC reversed and Ineligible ITC

8. Other ITC related information.


Details of tax paid-

9. Such as IGST, CGST, SGST, IGST Cess, Interest, Late Fee, Penalty etc.


Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return whichever is earlier-

10. Supplies / tax declared through Amendments (+) (net of debit notes).

11. Supplies / tax reduced through Amendments (-) (net of credit notes).

12. Reversal of ITC availed during previous financial year.

13. ITC availed for the previous financial year.

14. Differential tax paid on account of declaration in 10 & 11 above


Other Information-

15. Particulars of Demands and Refunds.

16. Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis.

17. HSN Wise Summary of outward supplies.

18. HSN Wise Summary of Inward supplies

19. Late fee payable and paid.


Penalty or late fees for late filing of GSTR 9

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act i.e. CGST or SGST/UTGST

  • 100 per day under CGST
  • 100 per day under SGST/UTGST

Maximum late fees per day cannot exceed 0.25% of the turnover in the state or union territory.

See the related post : GST credit on Capital Goods


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