- If you’re a taxpayer under GST filing your GSTR 1, GSTR 2, GSTR 3 regularly then, you must file GSTR-9 as well.
- However, you can skip filing GSTR-9 if you’re a
A. Casual Taxable Person (or)
B. Input service distributors (or)
C. Non-resident taxable person (or)
D. Persons paying TDS under section 51 of GST Act.
- Due date of GSTR-9 is on 30th November.
For Financial Year 2017-18, the due date for filing GSTR 9 is 30th November 2019.
- The penalty for the late filing of GSTR-9 return is Rs 100 under CGST & 100 under SGST, the total penalty is Rs. 200 per day. There is no late fee on IGST.
- Except for the late fee, if any, no payment is to be made with GSTR-9.