How to File GSTR 9: A Step-by-Step Guide to GST Portal!

Annually filing GSTR 9 shouldn’t feel like too much confusion and hurdles. Every financial year, registered Indian businesses deal with complicated Excel spreadsheets, financial statement reconciliations, and struggle to meet the due dates. The most common questions taxpayers ask these days is, how to file GSTR 9 without hassles.

To avoid the last-minute hassles, you need to keep your checklist ready and approach the process step-by-step. This will help you to ensure confident GSTR 9 filing without delaying the process.

This blog is a complete guide on how to file an annual return in GST for GSTR 9 and measures to be taken for avoiding penalties. Let’s quickly take a look. 

How to File GSTR 9 on GST Portal? 

1. Log In with Your Credentials  

Visit the official site of the GST portal and navigate to “Returns Dashboard” → “Annual Return”. You can check it out on your dashboard too. 

As you see, there will be a financial year dropdown visible on the screen. Choose the fiscal year you are initiating the GSTR 9 filing process for and click on “File Annual returns”. 

Now, a message will pop-up on your screen which will outline the detailed steps onn how to file GSTR 9 for both online/offline mode. 

Now, proceed ahead by clicking “Prepare Online” 

2. Now, answer all the questions and select one of the two: NIL/ annual returns 

If you want to file NIL returns, click Yes; otherwise go ahead with No. Choosing Yes means, you satisfy the below criterion. 

• Zero outward supply
• Receipts of goods and services are unavailable.
• Liability report doesn’t exist.
• Credit claims are not done.
• No refunds claimed
• Late fees are not to be paid. 

Once you click Yes, move ahead by clicking “Next”, to start calculating liabilities for NiL GSTR 9 filing.

If you choose No, click “Next”, you will see, “GSTR 9 Annual Returns for Normal taxpayers” page on your screen, which lists various tiles to feed the information. 

3. Download the Summary 

Now, click on the tabs below.

• GSTR-9 to get the system-generated summary
• GSTR-1 summarized entries
• GSTR-3B summary
• Table 8A document information

Downloading summaries guides the taxpayers during reconciliations and highlights the information to be provided during GSTR 9 filing on the GST portal.  

4. Fill the Details in the Required Tables

Table 4: Add information on advances, inward/outward supplies for the taxable fiscal year. 

• This table will be autopopulated based on the details uploaded while filing GSTR-1 and GSTR-3B.
• If the auto-populated entries don’t match your records, edit them. Once done, the confirmation message will appear asking if you wish to move ahead even though there’s a deviation.
• Click “yes” to confirm
  • Now, a request acceptance message will be displayed on your screen.
  • Navigate back to the GSTR 9 dashboard, and you will see the table-4 tile updated. Similarly, proceed ahead for the next tables mentioned below:
    • Outward supply entries for non-payable taxes in the financial year- Table (5M).
    • ITC claimed information for the financial year - Table 6(O)
    • ITC reversals and ineligible ITCs- Table 7(I)
    • Other ITC details - Table 8(A)
    • Taxes paid as per the return filing declaration made during the year- Table 9.
    • Details of the previous Financial year’s transactions to be reported in the next fiscal year- Tables 10, 11, 12, and Table 13.
    • Differential tax paid while declaration- Table 10 & 11
    • Demand and Refund details- Table 15
    • Supplies from Composition scheme holders, attributed supply by job workers, and goods traded based on approvals- Table 16.
    • HSN summary of Outward supplies - Table 17
    • HSN summary of Inward Supplies- Table 18

Please Note: 

• Taxpayers can modify the auto-populated entries which are fetched directly from GSTR-1 and 3B. 
• Tables 6, (O), 8(A), and 9 can’t be edited. 
• To access the invoicing records of Table 8(A), click on “Download Table 8(A) Document Details” specified in the GSTR 9 instructions. 

5.  Preview the GSTR 9 form 

Now, it’s time to preview the GSTR 9 filing form in Excel or PDF. 

To begin previewing in PDF, follow the below steps. 

• Navigate to the GSTR 9 dashboard and click on Preview GSTR 9 PDF.
• The PDF will get downloaded, review all the details, and if you feel edits to be done, make changes on the GST portal and regenerate the draft.  

To preview the GSTR 9 form in Excel, follow the steps below

• Navigate to the GSTR 9 dashboard on the GST portal and click “Preview GSTR 9 (Excel)”
• A link will be available; click on it to download the zip, and you can extract  the Excel file from it.
• Post reviewing, the taxpayer can edit based on requirements through the GST portal and regenerate the Excel. 

6. Calculate GST Liabilities and Late Fees 

Click on calculate liabilities, and all the entries will be processed on the GST portal across tables. Late fees will be computed before the GSTR 9 filing process initiates.

Later, you will see a confirmation message displayed on the screen that says proceed ahead. Now, it’s time to make a payment from the available funds in the electronic cash ledger. For lower funds, additional payments can be made through net banking or using NEFT/RTGS. For this, you need to first generate the challan.

Make a Note: GSTR 9 can’t be filed until the late fees are paid. 

7. Review the File 

Once the late fees are paid, you need to review the file again as the delayed filing penalties will get reflected in the form. 

8. GSTR 9 Filing 

• Click on the declaration checkbox and then choose the “authorized signatory”
• Click on “File GSTR 9” 
• Now, you will see a page displayed on your screen for GSTR 9 filing
  • File with DSC: Choose the certificate, sign it, and submit. 
  • File with EVC:   You will receive an OTP on your registered mail address and contact number. Validate it, once done your GSTR 9 status will change to ‘Filed” 

Conclusion 

Hopefully, this blog has answered your question on how to file GSTR 9 through the GST portal. Follow all the steps and keep your prerequisites ready. This will help you to file GSTR 9 without hassles and before the deadline.

The GSTR 9 filing deadline is approaching. Haven't started the process yet? Get started quickly. To simplify GSTR 9 filing, sign up to Munim. Your only reliable partner for GST filing.

FAQs on How to File GSTR 9

1. Is GSTR 9 filing mandatory 

Yes, GSTR 9 filing is mandatory for taxpayers with annual turnover of above Rs.2 Cr. 

2. What is GSTR 9? 

GSTR 9 is an annual return filing form for taxpayers. 

3. Do we need a CA certificate to file GSTR 9? 

No, CA certificate is no more needed to file GSTR 9

4. How do I revise GSTR 9 after filing? 

GSTR 9 can’t be revised after filing 

5. How to File GSTR 9 online? 

Visit the GST portal and Navigate to Services > Returns > Annual Returns, choose the financial year, prepare all the details, pay late fees, and submit. 

About the author

Priyanka Chaudhari

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Priyanka Chaudhari is an enthusiastic writer with an ocean of experience in the tech world. She writes mainly on topics like accounting, e-invoicing, GST, and billing. Currently, she is working with Munim and comes up with innovative topics for the readers. Stay tuned to her blogs.