GSTR 9 : Annual Return for Regular Taxpayers

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Sakshi Shah

Annual Return
GST Due Date
GST Return
Last updated on February 2nd, 2023

At regular intervals taxpayer furnish returns and statements to the tax administrator. Filing of the return constitutes one of the most important compliance procedures. It enables the Tax administrator to estimate the tax collection for a particular period and determine the correctness and completeness of the tax compliance. The annual return for GST is to be filled electronically in Form GSTR 9 through GST Portal.

GSTR 9 : Meaning

GSTR-9 is the Annual Return that a registered taxpayer under GST needs to file once for each financial year on the GST Portal. It comprises of details of sales, purchases, input tax credit, demand and refund.

Who should file GSTR 9?

All registered persons are required to file a GST annual Return. However, the following persons are not required to file a GST annual return:

GSTR 9 Due Date

The GSTR 9 due date is 31st December of the next financial year. The Commissioner/ Commissioner of the State GST/ Commissioner of UTGST can extend the due date for a class of taxable persons by way of notification.

GSTR 9 Due Date
GSTR 9 Due Date
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GSTR 9 Late Filing Fees

If the taxpayer does not file GSTR 9 on or before the due date, he is liable to pay a Late Fee of Rs.200 (CGST Rs.100 and SGST Rs.100) for each day of delay. The maximum late fees is caped at 0.25% of the turnover of the registered person.

Quantum of late fees
Quantum of late fees

GSTR 9 Format

Following basic details of the taxpayer are auto-populated:

Following details are auto-filled based on the GSTR-1 and GSTR-3B filed during the financial year:

The following information cannot be edited by the taxpayer. Thus, the taxpayer can only review this information.

Other required information:

Form GSTR 9 on GST Portal


Do I need to file GSTR 9 if my registration has been cancelled in the financial year?

A taxpayer who has an Active GSTIN during the financial year even for a single day must file the GST annual return. Thus, even if the registration is cancelled, the taxpayer must file annual return i.e. GSTR 9 or GSTR 9A

Can I file Nil GSTR 9?

A taxpayer can file Nil GSTR 9 if:
1. There are no outward supplies i.e. sales
2. There are no inward supplies i.e. purchases
3. The taxpayer does not claim any refund
4. The taxpayer does not claim any input tax credit
5. There is no liability to be reported
6. There is no outstanding demand
7. No late fee payable

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