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Goods and Services Tax, 2017

GSTR 9 - Annual Return for Normal Taxpayers

Form No : GSTR – 9

Form Name : Annual Return for Normal Taxpayers
What is GSTR 9 : Form GSTR-9 is an Annual Return to be filed once for each Financial Year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.
Applicability : Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year.

Note:

  • Composition taxpayers can file Annual Return in Form GSTR-4.
  • Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD/ OIDAR Service Providers.
* GSTR 9 is not mandatory for regular taxpayers registered under GST whose annual turnover is upto Rs. 2 Cr.
Periodicity : Annual
Due Date : 31st Dec of the year following the relevant FY

Late Fees and Penalty:

Note: GSTR 9 needs to be filed even in case of nil return
Reference : https://tutorial.gst.gov.in/userguide/returns/#t=FAQs_gstr9.htm

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