GSTR 9 in Excel Format

Legal Requirement of Annual Return

Section 44(1) of CGST Act: – Every registered person shall fill an annual return for every Financial year. Annual Return to be fill electronically once for each financial year on or before the 31^st December following the end of financial year. Form GSTR 9 contain the details of all outward supplies and Input tax credit during a particular financial year.

Exemption for filing Form GSTR 9 :- A registered person with turnover upto INR 2 Cr in F.Y. 2020-21 or onward is exempted from filing Form GSTR 9.. However, registered taxpayer whose turnover upto INR 2 Crore may voluntary fill Form 9. It is advisable to fill form GSTR 9 if taxpayer claim additional Input tax credit or pay additional liability of current financial year in next financial year and vice versa.

Also Check, “GST State Code List”

For ease of working you can download here GSTR 9 in Excel Format.

Following types of registered persons are not required to fill an annual return.

1. An input Service Distributor
2. Casual Taxable person
3. Non-Resident Taxable person
4. A person Paying tax under section 51 or section 52. (Require to deduct TDS under GST).

Click below mention link to download the GSTR 9 in Excel Format. The attached file also containing the Instructions

Also See, “GSTR 9C in Excel format“

Key Points on Annual Return

1. Person who has got his registration and cancelled during the year is also required to file the annual return if turnover is more than exempted limit.

2. GSTR – 9 (Annual Return) does not allow for any revision after filing.
3. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for a particular financial year before filing Annual Return.
4. Any Incorrect information in GST Annual Return can attract tax demands, interest and penalties along with long term litigation that follow years later.
5. Form DRC-03 to be used for tax payment in respect of liability identified during filling GST Annual Return.

Also Read, “Assessment Under GST”

Type of Annual Return

Rule 80(1) of CGST Rules 2017 specify the following Forms in which registered person shall furnish annual return in following manner: –

S.No	Type of Form	Type of Registered person
1.	Form 9	Every Registered person except following.
2.	GSTR 4	Person paying tax under Section 10 (Composition Dealer)

Click below mention link to download the GSTR 9 in Excel Format.  The attached file also containing the Instructions.

GSTR 9 Format

Due Date for Annual Return

Due date for Annual Return in Form GSTR 9 for F.Y. 2022-23 is 31st December 2023.

Failure to submit GST Annual Return

Section 47(2) provides late fee shall be leviable if registered person failure to submit the annual return within the time limit. The said late fee would be Rs. 100 per day during which such failure continues subject to a maximum of a quarter percent (0.25%) of the turnover in the State or Union Territory. There would be an equal amount of late fee under the respective State or UT GST law.

We can say that late fee of Rs 200 per day (Rs 100 under CGST Act + Rs 100 under SGST Act) could be levied subject to a maximum amount of half percent (0.50%) of the total turnover. (0.25% under CGST Act + 0.25% under SGST / UTGST Act)

However, there is also general penalty prescribed in the GST Law. According to Section 125 of CGST Act there is a penalty clause of up to 25,000/-. An Equal amount of penalty under the SGST/UTGST would also be applicable. To sum up a penalty of up to 50,000/-could be levied.

Optional Table of GSTR 9 for F.Y 2021-22

Table 4I to Table L

Table 5D to Table 5F

Table 5H to Table 5K

Table 6B to Table 6E

Table 7H

Table 8A to table 8D

Table 12 and Table 13

Table 15 to Table 18

Also Read, “OIDAR Services under GST”

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