I am not a professional to claim that this is the way to file GSTR-9. But can absolutely claim through my experience, The way I handle any GSTR-9 is represented through this slide. But obvious, by keeping an open mind for me every situation is unique and hence dealt accordingly

1. GST ANNUAL
RETURN
GSTR-9
By-Aayush Singhal

2. CONTENT
• Basics
• Amendments in Annual Return
• Some basic clarification for amendments
• Prerequisites before starting for GSTR-9
• Detailed explanation in how to file GSTR-9

3. BASICS

4. BASICS
• GSTR-9 is an annual return which should be filed by every registered person under GST disclosing a detailed summary of
outward supply and taxes paid thereon, input tax credits claimed, taxes paid and refund claimed in the financial year in respect of
which such annual return is filed.
• Section 44(1) requires that every register person except following shall file Annual Return(Following are Exempted)
• Taxpayers opting Composition Scheme (They are required to file GSTR-9A)
• Casual Taxable Person
• Input Service Distributors
• Non-resident taxable persons
• Persons paying TDS u/s 51 of the CGST Act
• Persons collecting TCS u/s 52 of the CGST Act
• Any Department of Central Government or a State Government or a Local authority,whose books are subject to audit by CAG or an Auditor
Appointed by Local Authorities under any law for the time being in force(w.e.f 01/02/2019)
• The GSTR9C is an audit form that was introduced on September 13, 2018. It must be filed annually by taxpayers with a turnover
above 2 crores, and it must be certified by a practicing Chartered Accountant or Cost Accountant. It is basically a reconciliation
statement between the annual returns filed in GSTR-9 and the taxpayer’s audited annual financial statements.
• The due date of filing annual return is 31st December of subsequent financial year. For example, the due date for filing GSTR-9
and 9C for the financial year 2019-2020 is 31st December 2020.

5. APPLICABILITY OF ANNUAL RETURN
IN GLANCE

6. AMENDMENTS

7. AMENDMENTS IN ANNUAL RETURN FILING DATE
FOR F.Y 2017-18
• The due date of filing Annual Return was
extended to 5th Feb 2020,Except for few
states it was extended to 7th Feb 2020
• For taxpayer whose aggregate turnover
under same PAN was above 2 crores in
F.Y 2017-18, for them only, Annual Return
was made compulsory.
FOR F.Y 2018-19
• The due date of filing Annual Return is
extended to 30th September 2020.
• On 39 GST Council Meeting, has made it
optional for the MSMEs to furnish
reconciliation statement in the form
GSTR 9C for FY 2018-19 for aggregate
turnover up to INR 5 crore.
On 37th Meeting of GST Council, Filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18
and 2018-19 was made optional for small taxpayers whose aggregate turnover is less than Rs 2 crores

8. CLARIFICATION
S

9. SOME BASIC
CLARIFICATIO
N
Turnover Filing of
GSTR-9
Filing of
GSTR-9C
Less than
2 cr
Optional Optional
2cr-5cr Mandatory Optional
Above 5
cr
Mandatory Mandatory

10. SOME BASIC
CLARIFICATIO
N
 Relaxation in Filing GSTR-9 for taxpayer having turnover
below 2 cr is given only for the F.Y 2017-18 and 2018-19.
From F.Y 2019-20, filing of annual return is mandatory for
every registered taxpayer, Untill further notification
is provided.
 Relaxation in Filing GSTR-9C for taxpayer having turnover
below 5 cr is given only for the 2018-19. From F.Y 2019-
20, filing of annual return is mandatory for every taxpayer
having aggregate turnover above 2cr, Untill further
notification is provided.
 Late fee of ₹100 under CGST and ₹100 under SGST is
charged for not filing annual return on or before due date

11. PREREQUISITE
S

12. PREREQUISITES BEFORE STARTING FOR
GSTR-9
• Check whether all the relevant GST returns pertaining for the F.Y has been
filed.
• Check whether the data of your books of accounts is final.
• Download GSTR-1, GSTR-3B and GSTR-9 summary from Annual
Return page.
• Your accounting software will provide with annual GSTR-1 and GSTR 3B
summary. Download that too.
• Download GSTR-2A and Reconcile the same with the ITC Available in
Books
• Get your CGST,SGST and IGST ledger for inward and outward supply
ready as per your books of account

13. • Create a work sheet for yourself for matching filed data with data in books
of accounts.
• Match the turnover as per books of account and 3B and 1.
• While matching in work sheet, check B2B, B2C and Nil rated sales as per
GSTR-1 and books of account.
• Check RCM liability as per books of account and 3B filed.
• Check outward tax liability as per books of account and as per 3B and 1
• Check inward tax liability as per books of account and 3B and 2A
This work sheet is as inclusive list. While going forward in this presentation you will find how detailed you can
expand your working as per different clients

14. LETS BEGIN.....

15. ANNUAL RETURN FORMAT
Annual Return GSTR-9 Form is Divided into 6 parts:-
Basic Details of TaxpayerPart I
Details of outward and inward supplies declared during the financial yearPart II
Details of ITC as declared in returns filed during the financial yearPart III
Details of tax paid as declared in returns filed during the financial yearPart IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or
up to the date of filing of annual return of previous FY whichever is earlierPart V
Other Information such as demands and refunds, HSN Summary, Late Fee, supplies received from
composition taxpayers, deemed supplies etc.Part VI

16. PART-I
In Part -I of GSTR-9, you need to capture the basic registration details of the taxpayer.
The details such as fiscal year, GSTIN, legal name and Trade name (if any) need to be
captured. These details will be auto-captured.

17. PART-II
Part II is further divided into two tables, Table 4 and Table 5
In Part-II, you need to capture the consolidated details of outward supplies during the financial
year.
Table No 4 contains 14 column, starting from A till N, but only 11columns need to be filled
with Supplies on which tax is payable, rest 3 columns are auto calculated.
In table number 4 all taxable supplies (both B2B and B2C), exports on payment of tax, supplies to
SEZ on payment of tax, inward supplies attracting reverse charge and advance received (but
invoice are yet to be issued) need to be captured.

18. PART-II
Table 5 contains 14 columns, in which 10 columns should be filled with Supplies on which tax is
not payable , rest 4 columns are auto calculated.
Table 5 includes exports and SEZ supplies without payment of tax, outward supplies on which tax is
to be paid on a reverse charge, exempt supplies, nil rated supplies and non-GST supplies.
While filing Part II of the form, the details to be filled in various column should be the data as per your
audited books of account rather than your filed GST returns.
Any shortage for payment of tax noticed is subject to payment by filing DRC-03
Any excess payment of tax amount arising may be taken as refund within specific time period

19. PART-III
• Part III is divided into 3 tables, Table 6,7 and 8
• Table 6 is further divided into 15 columns starting
from A to O, in which column A is auto populated
from GSTR-3B data
• Column B to G requires the bifurcation of ITC
claimed in GSTR-3B, as ITC on input goods,
capital goods and input service
• The base here should be taken as GSTR-3B and
not the books of account as any excess ITC
available but not claimed cannot be claimed as
reference to Sec 16(4).
• However any excess ITC claimed but not available
should be reversed in GSTR-3B of following month
with interest @24%p.a

20. PART-III
• In Table 7 you need to furnish the details of ITC
reversed owing to various reasons such as used
in making exempt supplies, non-business use
etc. Also, the ineligible ITC as declared in the
Form GSTR-3B.
• In Table 8, column A is auto populated with
GSTR-2A and column B with Table 6. From
column C to J, ITC reclaimed and ITC availed
after March’18 for inward supplies received from
July –March’18 should be declared . You also
need to declare the details of ITC available but
not availed, ITC available but not ineligible, IGST
credit on import of goods etc.

21. PART -IV
In the part of IV of annual return, the actual tax
payable as per the audited financial statement needs to
be captured. Taxable payable column of Table 4 is auto
captured but the amount can be modified by the
taxpayer. Only Amount of tax Payable Column can be
modified.
E.g If it is noticed that sales declared in 3B is lesser
than the Sales booked in books ,of accounts, Then the
additional Liability for payment of tax should be Added in
Tax payable column along with the amount already auto
captured and same should be paid through DRC 03.

22. PART-V
• In part V of GSTR 9, you need to declare the details of transactions related to
previous financial year but declared in the returns of April to September of
current FY or date of filing of annual return for the previous financial year,
whichever is earlier.
• For example in the annual return for the FY 2017-18, the transactions related to
July –March’18 are declared in the returns filed in April to September 2018.
Let’s say, If ITC on an invoice dated 15th February 2018 is availed in GSTR-3B
of August 2018. The same should be declared in this section.
• Any tax payment arising on account of such payment shall be disclosed
under table 14.

23. PART-VI
• Part VI contains other information. It is divided into 5 tables
starting from 15 till 19.
• Table 15 contains the details of demands and refunds. This
includes Total refund claimed, refund sanctioned, refund
rejected, refund pending, the total demand of taxes,
demands pending etc.
• Table 16 contains the details of supplies received from
composition dealer, goods sent on approval and deemed
supplies.
• Table 17 and 18 contains HSN-wise summary of outward
and inward supplies
• Table 19 contains details of late fee payable and paid.

24. IN A NUT
SHELL:-

25. Outward
Liability
Shown in 3B
of same F.Y
Show in
Table 4
Shown in 3B
of next F.Y
Show in table
10+/11-
Never Shown
Show in table
4.
Pay Tax in
DRC-03

26. ITC
Shown in 3B
of same F.Y
Show in table
6
Shown in 3B
of next F.Y
Show in table
8c & 13
Never Shown
Can't claim

27. RCM Liability
Shown in 3B of
same F.Y
Show in table 4
and table 6
Shown in 3B of
next F.Y
Show in annual
return of next F.Y
Never shown
Show in table4
Pay tax in DRC-
03

28. THANK YOU
Aayush Singhal
CA Student
aayushsinghal.jdp@gmail.com
Articleship Experience
• Statutory Audit
• Internal Audit
• Bank Audit
• GST Returns Filing
• GST Annual Return And GST Audit