Annual GST Return Forms

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Annual GST Return Forms

Form GSTR -9

GSTR -9 is annual return which every registered taxpayer is required to file except following:

  • Casual Taxable Person
  • TDS/TCS deductor
  • Input Service Distributor
  • Non resident taxable person

Government through Notification No. 39/2018 – Central Tax has notified the form GSTR -9

GSTR-9 shall be filed on or before 31st December of the subsequent financial year.

For FY 2017-18, the due date for filing GSTR 9 is 31st December, 2018.

Late Fee is leviable if the return is not filed before due date

Summary of form GSTR -9 notified by Government

Form is divided into 6 parts.

  • Part-I of the form requires the legal name, trade name and GSTN of the tax payer.
  • Part II Details of outward and inward supplies declared during the financial year.
  • Part III requires ITC declared in returns during the financial year.
  • Part IV requires the details of tax paid,
  • Part V requires the 17-18 transactions accounted in 18-19 (April’18 to Sep’18 return),
  • Part VI requires the refund and tax demand detail, supplies received from composition taxpayers and deemed supply, HSN summary of inward supplies and outward supplies and late fee details.

 

Form GSTR -9A

GSTR -9A is annual return for composition dealer.

Government through Notification No. 39/2018 – Central Tax has also notified the form GSTR -9A.

Due date for filing GSTR-9A is same as that of form GSTR-9 i.e. on or before 31st December of the subsequent financial year.

Late Fee is leviable if the return is not filed before due date

 

Summary of form GSTR -9A notified by Government

Form is divided into 5 parts.

  • Part-I of the form requires the legal name, trade name and GSTN of the tax payer. Aggregate turnover of previous financial year is also required in this part.
  • Part II Details of outward and inward supplies declared during the financial year.
  • Part III requires the details of tax paid.
  • Part IV requires the 17-18 transactions accounted in 18-19 (April 18 to Sep’18 return),
  • Part V requires the refund and tax demand detail, credit availed and reversed and late fee details.
Notification-39-2018-central_tax-English

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