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Who must file GSTR-9?

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Not sure if you have to file GSTR-9 this time? Here’s what you must know.

Who are required to file GSTR-9?

 A registered taxpayer who is a normal taxpayer including SEZ units and SEZ developers.
 A composition taxpayer who opted out of the scheme in the middle of the year and continues to be registered under GST.
 A taxpayer who transitioned from VAT to GST in the first financial year of GST implementation.

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 You should be registered as a normal taxpayer under GST at least for a single day in a financial year.
 You should have filed GSTR-1 and GSTR-3B for the financial year before filing the annual return because GSTR-9 is a compilation of data filed in GSTR-1 and GSTR-3B.

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Let’s say Mr. Sumit (registered under VAT previously) had registered under GST on 1st October 2017 as a normal taxpayer. He then opted for the composition scheme on 1st January 2018. Mr. Sumit will now have to file the following returns:

 GSTR- 9 for the period 1st October 2017 to 31st December 2017.
 GSTR- 9A for the period 1st January 2018 to 31st March 2018.
 Thereafter, for each financial year, he should file GSTR-9A till he opts out of the scheme.

Who are not required to file GSTR- 9:

 A taxpayer registered under the composition scheme
 A casual taxpayer
 Input service distributor
 A non-resident taxpayer
 A person deducting TDS u/s 51
 A person collecting TCS u/s 52 as they must file GSTR-9B

You may want to read these:
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No eWay Bill if you haven’t filed your GSTR-3B

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