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GST Annual Return Filing Applicability
It is an annual return to be filed by registered taxpayers with a minimum
turnover of Rs 2 crore. The return consists details such as inward/outward supplies, taxes paid, refund claimed, demand raised and ITC availed etc.
Yes, the values of GSTR-3B can be used for filing GSTR-9. A taxpayer can also edit the data flowing in from GSTR-3B except for Table No. 6A-Total amount of ITC availed.
No additional credit can be claimed in GSTR-9 which has not been claimed in GSTR-3B. However, credit claimed in TRAN-1 filed, can be reported in GSTR-9 under Table 6K/6L or Table 13, as applicable.
The difference between GSTR-2A and GSTR-3B needs to be explained in GSTR-9 under 2 heads:
Table 8E: ITC available but not availed
Table 8F: ITC available but ineligible
If any reversal of ITC was missed in past months GSTR-3B, the same can be done in subsequent months GSTR-3B. The same should be correctly reported in Table 7 of GSTR-9 and the excess liability created because of such reversal should be paid off.
The excess claimed credit in GSTR-3B can be disclosed in GSTR-9.
If the recipient has filed GSTR-9 before filing of GSTR-1 by the supplier, the details of such invoices will be reflected for the supplier in GSTR-1A and the supplier should accept such invoices when he files his return. Only after acceptance of such invoice, a recipient taxpayer can claim ITC on the same.
A NIL GSTR-9 annual return can be filed if all below criteria’s are met:
1. No outward supply
2. No receipt of goods/services
3. No other liability to report
4. Not claimed any credit
5. No refund claimed
6. No demand order received
7. No late fees to be paid
GSTR-9A is annual return form to be filed by Composition Dealers. GSTR-9C is a reconciliation statement between GSTR-9 and the annual audited financial statements.
No, we cannot amend GSTR-9.
You can manually edit the entire GSTR-9 form except for a few auto-calculated cells.