If you’re a taxpayer filing your GSTR 1, GSTR 2, GSTR 3 regularly, then you must file GSTR-9 for the Financial Year 2017-18 by December 31st, 2019.
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Here are 6 easy steps to file your GSTR-9 online:
Step 1: Log on to GST Portal ->Returns Dashboard ->Annual Return.
Choose the ‘Financial Year’on the ‘File Annual Returns’ page. A message will pop up detailing the steps to be performed for the Online/Offline filing of GSTR-9. Tap ‘Prepare Online’.
Step 2: If you want to file Nil return for the financial year, click ‘Yes’, else ‘No’.
Here’s when you need to file Nil return
✔ No outward supply (Sales)
✔ There is no receipt of goods/services
✔ No other liability to report
✔ Not claimed any credit
✔ No refund claimed
✔ No demand order received
✔ Late fees not required to be paid
- If you choose ‘Yes’ to file NIL returns, then click on ‘Next’ to Compute Liabilities and file a NIL GSTR-9.
- If you choose ‘No’ to NIL returns, click on ‘Next’, a page ‘GSTR-9 Annual Return for normal taxpayers’ will appear. It will contain various tabs for which details must be filled.
✔ GSTR- 9 System Computed Summary
✔ GSTR-1 Summary
✔ GSTR-3B Summary
This will give you all the details to be provided in various tiles of GSTR-9.
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Step 3: Enter the necessary details for the financial year
A. Tile: Details of advances, inward and outward supplies made during the financial year on which tax is payable- Table 4N
1. Click on the tile. The details will be auto-populated on the basis of information provided in GSTR-1 and GSTR-3B.
2. Add/edit the tax values. If the details vary +/- 20% from the auto-populated details then the cells will be highlighted and a confirmation message will pop up.
3. Click ‘Yes’ to accept the details.
4. A confirmation will pop up displaying ‘Save request is accepted successfully’.
5. Go back to the ‘GSTR-9 Dashboard’. The 4N tile will be updated.
Now, for the remaining tables mentioned below, fill in the required information and follow the same steps to save the data:
✔ Details of sales(Outward supplies) made on which tax is not payable- Table (5M)
✔ ITC availed details – Table 6(O)
✔ Details of ITC reversed and Ineligible ITC– Table 7(I)
✔ Other ITC related information – Table 8(A)
✔ Details of tax paid as declared in returns filed–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
✔ 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
Step 4: Preview GSTR-9
You can preview the form in PDF/Excel format
For preview in PDF format:
1. Click Preview GSTR-9 (PDF) on the GSTR-9 dashboard.
2. A draft will be downloaded and if the you feel that any change is required, then you can make changes to GSTR-9 online and then regenerate the draft.
-For preview in Excel format:
- Click Preview GSTR-9 (Excel) on the GSTR-9 dashboard.
- A draft will be downloaded and a link will be displayed.
- Click on the link to download a zip file and the excel file of summary GSTR-9 can be extracted from it.
- Review the draft, if you feel that any changes are required, then the make changes to GSTR-9 online and then regenerate the draft.
Step 5: Calculate tax liabilities and penalties
On clicking compute liabilities, all your details will be processed. Any late fees (if there is a delay in filing return) will be calculated too.
A confirmation message will be displayed for you to proceed with filing.
You can make the payment from the funds available in the electronic cash ledger. In case, the funds are low in the cash ledger the additional payment can be made via Netbanking, over the counter or via NEFT/RTGS by creating an additional payment challan.
Note: GSTR-9 cannot be filed until the late fee if applicable, is paid off.
Step 6: File GSTR-9
- Select the declaration check box and then select the ‘Authorised Signatory’.
- Click ‘File GSTR-9’.
- A page will be displayed for Submitting Application with 2 options:
- A. File with DSC: Browse and select the certificate. Sign and submit.
- B. File with EVC: An OTP will be sent to your registered email ID and mobile number. Validate the OTP. If successful, the status of the return changes to ‘Filed’.
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