A Complete Guide on GST R-9
What is GST Return 9?
GSTR-9 is an annual return form filed by regular GST taxpayers. It is a summary of everything you did under GST in one financial year. It covers comprehensive details on outward/inward supplies, tax paid, and ITC claimed.
It only compiles data already filed in:
Who needs to fill GST R-9?
GSTR-9 is required to be filed by regular GST registered taxpayers.
Persons NOT required to file GSTR-9:
It only compiles data already filed in:
Last date to file
31st December following the end of the relevant financial year, (subject to extensions notified by the Government)
Mistakes to avoid while filing GST R-9
Late Fee for delayed filing
₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover.
No fine is levied under IGST for late filing.
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Can errors in GSTR-1 or GSTR-3B be corrected in GSTR-9?
GSTR-9 does not allow revision of returns. However, certain additional disclosures and adjustments can be reported, but tax liability must be paid through DRC-03 where applicable.
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How long does it take to prepare and file GSTR-9?
Depending on the volume of transactions and reconciliation complexity, GSTR-9 preparation and filing usually takes 5–15 working days when handled properly.
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Why is it advisable to file GSTR-9 through a CA?
GSTR-9 involves annual reconciliation of GSTR-1, GSTR-3B, and books of accounts. A CA ensures accurate reconciliation, correct disclosures, and helps avoid notices, tax demands, and future litigation.
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