GST Annual Return for Regular Taxpayers : GSTR-9

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Sakshi Shah

Annual Return
GST Due Date
GST Return
Last updated on March 31st, 2021

What is GSTR-9?

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?

The following taxpayers should not file GSTR-9:

When should I file GSTR-9 under GST?

Due Date to file GSTR-9 is 31st December of the next financial year. However, the GST council extended the due date of FY 2017-18.

Due Date to file GSTR-9 for FY 17-18
Is 30th June 2019
Due Date to file GSTR-9 for FY 17-18
Is 30th June 2019

How much is the Late Fee for filing GSTR-9 after the due date?

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 Late Fee is calculated from the date after the due date up to the date of filing of the return.

What information is required to be reported under GSTR-9?

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 is auto-filled and 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 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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