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GST Annual Return Filing

GST Annual Return Filing

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GST Annual Return Filing

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    GST Annual Return Filing Applicability

    To all registered taxpayers under GST with aggregate turnover of more than Rs 2 crores

    GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs.5 crore from FY 2020-21 onwards

    A Composite taxpayer has to file GSTR-9A

    An e-commerce operator has to file GSTR-9B

    GST Annual Return filing due date


    • It is due to be filed by 31 December of the year following the particular financial year.

    Procedure to file GST return


    • Provide sales register for the month
    • GST expert analyses the sales details
    • Filing of return
    • Sharing GST return filing acknowledgement


    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.

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