Who must file GSTR-9?

File GSTR-9

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.

You may want to read these:

How to Apply for GST Registration Online in India?

What is an E-way bill? When and who should generate it.

 

Note:
✔ 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.

You may want to read these:

How to generate GSTR-3B using Vyapar?

How to generate GSTR-1 using Vyapar?

Who must file GSTR-9?

How a small business owner Virupakshaiya files GSTR easily with Vyapar

6 Simple Steps to File GSTR-9 Online

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:
How to Apply for GST Registration Online in India?
5 Easy Steps to Generate E Way Bill on the GSTN Portal
Legal Requirements for Business Registration in India
9 Types of Small Business Insurance and What it Covers
No eWay Bill if you haven’t filed your GSTR-3B

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