Home > How to File GSTR-9 Annual Return on GST Portal

How to File GSTR-9 Annual Return on GST Portal

Every registered taxable individual is required to furnish monthly, quarterly and annual returns under the GST law. In this article, we will talk about GSTR-9 which should be filed once a year by a registered taxpayer for his annual returns.

What is GSTR-9?

GSTR-9 is a tax return statement which should be filed each year by a registered taxpayer. The taxpayer needs to provide the details of all supplies made and received under different tax heads such as CGST, SGST, and IGST during the year alongside turnover and audit details for the same.

Who needs to file GSTR-9?

As per the GST law, GSTR-9 must be filed by all registered regular taxpayers and individuals registered under the composition scheme through GST common portal or Green GST Software or at GST Suvidha Kendra

What is the Due Date for Filing GSTR-9?

The due date for filing GSTR-9 is before 31st December of the following financial year. (Eg.: If a taxable individual is filing GSTR-9 for the year 2018 then he must file it before 31st December 2019). If an audit is required for the filing then the details of audited statements must also be filed before 31st December in GSTR-9C.

Types of Returns under GSTR-9

  1. GSTR 9A: – GSTR 9A should be filed by all regular GST taxpayers before 31st December consolidating information furnished during the previous financial year.
  2. GSTR 9B: – GSTR 9B should be filed by electronic commerce operators who required to collect tax at source
  3. GSTR 9C: – GSTR 9C should be filed by all regular taxpayers registered under GST having a yearly total turnover of over Rs.2 Crores during the financial year. Additionally, the taxpayer needs to get his account audited and file a copy of the audited annual account and reconciliation statement with the Form.

Information required before Filing GSTR-9

To File GSTR-9 a taxpayer must have: –

  • 15-digit PAN based GSTIN.
  • The aggregate turnover of the business should be greater than 20 lakh rupees.

Information to be filed in GSTR-9

  • GSTIN: Each taxpayer in India filing GSTR-9 is allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
  • Name of the registered taxpayer: Name of the taxpayer will be automatically filled at the time of logging into the GST portal. In case of Trade Name (if any) should be provided separately.
  • Whether Liable to Statutory Audit YES/NO: This section needs to be marked as YES if the annual turnover of the taxpayer exceeds Rs. 1 crores in the financial year for which GSTR-9 is being filed.
  • Date of Statutory Audit: The taxpayer needs to mention the date of audit in this section.
  • Auditors: If the turnover of the registered business exceeds the threshold limit for audit then under this section the taxpayer should provide the details of the auditor appointed by him who has audited the records furnished by the taxpayer.


form gstr-9 return format


  • Details of expenditure: Under this section, the taxpayer needs to provide the details of goods and services purchased with HSN and SAC codes involved.

a) Total value of purchases on which ITC availed (intra-State)
b) Total value of purchases on which ITC availed (inter-State)
c) Total value of purchases on which ITC availed (Imports)


gstr 9 return details of expenditure


  • Details of income: Details of all supplies and sales made during the year needs to be reported in this section.

a) Total value of supplies on which GST paid (inter-State Supplies
b) Total value of supplies on which GST Paid (intra-State Supplies)
c) Total value of supplies on which GST Paid (Exports)
d) Total value of supplies on which no GST Paid (Exports)
e) Value of Other Supplies on which no GST paid
f) Purchase Returns
g) Other Income (Income other than from supplies)


form gstr 9 details of income


  • Return reconciliation Statement: After providing all the required information the portal will perform the task of auto-reconciling the transactions and show the tax liability payable against the tax paid. The portal will also highlight the amount of tax difference, interest or penalty if any.


form gstr 9 return reconciliation statement


  • Other: If there is any other payable the same will be auto-populated here. This may include arrears or any liability because of the assessment.
  • Profit as per the Profit and Loss Statement: This section will provide report a breakup of gross-profit, profit after tax and net profit.
Simplify your GST Return Filing & Invoicing with GreenGST

Leave a reply


Related Post

Smart and Secure GST Filing Software Online in India – GreenGST

GST India is a comprehensive tax on manufacturing, sale and consumption of goods and services at national level, under, which no distinction will be made between, goods and services for levying of tax. GST India has subsumed almost every indirect tax, levied on goods and services by the Central and State governments in India.

GST has a G2B portal for taxpayers, to access the GST System, seeking to file their GST returns. However that would not be the only way, for interacting with the GST India Services, as the taxpayer, pertaining to his preference of third party applications, for instance GreenGST, will be able to interact with the GST system, seamlessly, sans any hassle via desktop, mobile and other interfaces.

The Advent of GST has paved way for modern SAAS based software’s, to facilitate your tax filing management. Therefore, to handle the great number of invoices that will be uploaded and GST returns that will be filed, every single day, there arises a great need for reliable GST filing software that will chisel out your GST filing woes, all at once! This is where, innovative SAAS based GST Software, such as GreenGST, wade their way to decongest the scenario of GST filing in India.

GreenGST, a product by Moglix, is a one stop-solution for meeting all your GST compliance needs. We extend our expertise in commerce, manufacturing and supply chain to solve problems related to digitization of supply chain as well as making it GST Compliant. Green GST makes your GSTR filing seamless irrespective of whether you are the buyer or the seller.

GreenGST helps you in reporting, invoice creations, reconciliation and GST filing. Our system will not only keep you GST compliant but it also comes with a dashboard based on daily analytics. It will gently remind you five days prior to the deadlines, so that you can download the report on non-compliant vendors and be safe from the hassle of last minute rush.


Test your GST readiness with this fun and interactive checklist!