Frequently Asked Questions for GSTR 9

What is GSTR 9? 

GSTR 9 is an annual return filing form for businesses with turnover exceeding ₹2 crore. It consolidates the summary of monthly / quarterly filings like GSTR-1 and 3B. 

Who is eligible to file GSTR 9? 

GSTR 9 can be filed by regular taxpayers registered under GST. 

What is the filing due date for GSTR 9? 

31st December is the filing due date for GSTR 9. 

Who is not applicable to GSTR 9 filing? 

• Composition Scheme Holders 
• Casual Taxpayers 
• Non-resident Taxpayers 
• Input Service Distributors 
• Individuals paying TDS with respect to CGST Act 
• Individuals collection TCS with respect to CGST Act 

Is GSTR 9 mandatory for all businesses? 

No, GSTR 9 is optional for businesses with turnover below ₹2 crore. For Turnover exceeding ₹2 crore, it is mandatory to file GSTR 9. 

How can I pay differential tax in GSTR 9? 

You can pay differential tax in GSTR 9 using DRC-03. 

What is the difference between GSTR-9 and GSTR-3B? 

• GSTR-3B is a summary return, while GSTR-9 is an annual return
• GSTR-3B declares the outward supplies, tax payments, and ITC for a specific month. GSTR-9 gives a consolidated summary of all GSTR filings. 

What is the difference between GSTR-9 and GSTR-9A? 

• GSTR-9 is an annual return filing for regular taxpayers, while GSTR-9A is an annual return filing for composition scheme taxpayers.
• GSTR-9 fetches data from GSTR-1 and GSTR-3B; GSTR-9A fetches data from GSTR-4.
• GSTR-9 is actively used and mandatory for regular taxpayers; GSTR-9A is not in use now. 

Is it mandatory to file GSTR-9?

Yes, GSTR-9 is mandatory to be filed for regular taxpayers. 

If for a part of the tax period, I am a regular taxpayer, and for a part of it I opt for a composition scheme? Which one should I file, GSTR-9 or 9A? 

You need to file both GSTR-9 and GSTR-9A in this case. 

Can I file form GSTR-9 even if my GST registration gets cancelled for a financial year? 

Yes, you can file GSTR-9 for the financial year even if your GST registration is cancelled. 

Can the date of GSTR-9 filing be extended? 

Yes, the government can extend the date of GSTR-9 filing through an official notification. 

Which tables are autopopulated in GSTR-9? 

The below mentioned tables are auto-populated in GSTR-9 from GSTR-1 and GSTR-3B:

• Table 4- Information on  advances, inward and outward supplies carried during the financial year for which tax is applied. 
• Table 5- Details of Outward supplies for which the tax is not payable
• Table 6A- Total amount of ITC availed through GSTR-3B (sum total of Table 4A from GSTR-3B)
• Table 6G- ITC received from ISD
• Table 6K- Transition Credit through TRAN-I (including revisions, if any)
• Table 6L- Transition Credit through TRAN-II
• Table 9- Details of tax paid as declared in returns filed during the financial year 

For a complete breakdown of mandatory and optional tables in GSTR-9, check our detailed article.

Can I file GSTR-9 without paying late fees?

If GSTR-9 is filed post due date, you can’t file it without paying the late fees. 

I missed claiming ITC in GSTR-3B, can I claim it in GSTR 9? 

No, you cannot claim ITC in GSTR 9 if you have missed it, as it can be claimed only in a specific time frame. 

Can I declare additional liabilities in GSTR-9, which were not earlier declared in GSTR-3B? 

Yes , additional liabilities that were not declared in the form GSTR-3B can be declared in GSTR-9. 

Where do I declare demands and refunds in GSTR 9? 

You can declare demands and refunds in part 6 of GSTR 9. 

Can I edit the auto-populated GSTR-1 and GSTR-3B data in GSTR 9? 

Yes, you can edit the auto-populated GSTR-1 and GSTR-3B data in GSTR 9. 

When is the “File GSTR-9” button enabled? 

The File GSTR-9 button is enabled only when:

• If there are no late fees pending
• When the GSTR-9 preview is completed
• The declaration checkbox is ticked, and the authorized signatory is selected from the drop-down. 

Which tables are auto-populated from GSTR 2A in GSTR 9? 

Table 8A is auto-populated from GSTR 2A in GSTR 9. 

Do additional liabilities get auto-computed in GSTR 9? 

No, you need to manually compute additional liabilities and pay them before GSTR 9 filing. 

How do I fix the warning in form GSTR 9? 

There’s no way you can fix the warnings, the only thing to ensure is accurate documentation. 

How do I claim the extra amount, if I pay GST on the same invoice twice? 

If you have paid an extra amount, you can adjust it in the next filing. 

What is the eligibility criteria for GSTR 9 NIL filing ? 

• Zero Outward Supply 
• Receipt of Goods/Services is unavailable
• Zero reported liabilities 
• Zero refunds claimed 
• There’s no demand order 
• Zero late fees to be paid 

Can I amend GSTR 9? 

No, you can’t amend GSTR 9. 

If I file GSTR-10, do I need to file GSTR 9 too? 

If you have filed GSTR 10, check your return filing dashboard, if GSTR-9 filing looks pending, you need to file it. 

What is the difference between GSTR 9 and 9C? 

GSTR 9 is annual return filing to be carried once a year by normal taxpayers, GSTR 9C refers to a reconciliation statement where GSTR 9 entries are validated with recorded accounts. 

Which modes can be used to sign the GSTR-9 form? 

• Digital Signature Certificate (DSC)- It is a digital format of physical certificates.
• Electronic Verification Code (EVC)- It authenticates the user identity by using an OTP on the GST portal. 

Can I download form GSTR-9 before filing? 

Yes, you can download form GSTR-9 before filing. 

Can I modify form GSTR-9 after filing?

No, GSTR-9 form can’t be modified after filing. 

When will my GSTR 9 be enabled? 

Once you have filed all the monthly and quarterly forms, GSTR 9 will be enabled. 

Do actions taken on IMS dashboard impact GSTR 9? 

No, actions on the IMS dashboard don’t impact GSTR 9. Accepted or deemed records will get reflected in GSTR 2B. 

Where do I file form GSTR 9 from? 

You can file form GSTR 9 by visiting the GST portal and navigating to Services > Returns > Annual Returns. 

I have a mismatch in the turnovers declared in forms GSTR-1 and GSTR-3B, what should I do now? 

You can adjust the mismatched turnovers in GSTR 9. 

Can we report non-GST turnover like alcohol, petrol, etc., in GSTR 9? 

No, Non-GST turnover can’t be reported in GSTR 9. 

I have reported sales in GSTR-1 and 3B, so can I present them in GSTR 9? 

Yes, you can manually edit the unreported sales from GSTR 1 and 3B in GSTR 9 except for a few auto-computed ones. 

Can I claim ITC in GSTR-9 

No, you can’t claim ITC in GSTR-9. 

Which are the types of GSTR 9? 

GSTR 9, GSTR 9A, GSTR 9B, and GSTR 9C are considered to be the types of GSTR 9. 

What are the prerequisites to file GSTR 9? 

• The taxpayer must have active GSTIN 
• The taxpayer must be a regular filer of GSTR-1 and 3B

If a taxpayer has multiple GSTINs under 1 PAN ID, should he file GSTR 9 only for one GSTIN? 

No, taxpayers with multiple GSTINs under one PAN ID should file GSTR 9 for all GSTINs. 

I pay TDS under section 51 of the CGST Act, should I file GSTR 9? 

No, if you are paying TDS you don’t need to file GSTR 9. 

What are the modes of digitally signing for GSTR 9? 

GSTR 9 can be digitally signed using two modes: 

• DSC: Digital Signing Certificate to sign documents digitally. 
• EVC: Electronic Verification code where OTP is used for verification. 

As per GSTR-2A, where can we file ITC details in GSTR 9? 

As per, GSTR 2A ITC details can be identified in Table 8A of GSTR 9. 

What is the GSTR-9 checklist in Excel? 

The GSTR-9 checklist in excel consists of 6 sections which include basic taxpayer details, materials, ITCs, taxes paid, previous financial year transactions, and additional details of reimbursements, demands, etc. 

Is there any similarity between GSTR 9A and 9C? 

There is no similarity between GSTR 9A and 9C. While GSTR 9A is an annual return filed by composition scheme taxpayers, GSTR 9C is a reconciliation statement. 

Can I file GSTR 9 online? 

Yes, GSTR 9 can be filed through the GST portal.

Is HSN wise Summary Mandatory in GSTR 9? 

No, reporting HSN summary in GSTR 9 is optional. 

What are the penalties for late filing of GSTR 9? 

Late fee for delayed GSTR 9 filing is ₹200/day which accounts to ₹100 for CGST and ₹100 for SGST. 

Should I file GSTR 9 if I have opted for the composition scheme? 

No, if you have opted for composition scheme, you don’t need to file GSTR 9. 

What is the next step after filing form GSTR-9? 

Once GSTR-9 form is submitted: 

• ARN number will be displayed on  your screen
• You will receive an email and SMS on the registered mail ID and number. 
• Electronic cash ledger and electronic liability register will get updated 
• You can view form GSTR-9 or download it in PDF or Excel format. 

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.