Our service, we assist taxpayers in fulfilling their annual GST return requirements according to their specific circumstances:
GSTR-9 Filing: For regular taxpayers who file GSTR-1, GSTR-2, and GSTR-3, we provide comprehensive support for filing GSTR-9, the annual return. Our service includes reviewing and compiling all relevant data, ensuring accuracy and compliance with GST regulations, and submitting the return on behalf of the taxpayer.
GSTR-9A Assistance: Taxpayers registered under the Composition Scheme who file GSTR-4 are guided through the process of filing GSTR-9A, their annual return. We provide step-by-step assistance to ensure the correct completion and submission of the return, addressing any queries or concerns along the way.
GSTR-9B Support: E-commerce operators who file GSTR-8 are assisted in filing their annual return, GSTR-9B. Our service includes guiding the taxpayer through the filing process, ensuring all necessary information is accurately reported, and facilitating the submission of the return within the specified deadline.
GSTR-9C Services: Taxpayers with an annual turnover exceeding Rs. 2 Crores, requiring a reconciliation statement for audited books of accounts, receive comprehensive support for filing GSTR-9C. We assist in preparing the reconciliation statement, reviewing financial records, and ensuring compliance with GST regulations.
Throughout the process, our team provides expert guidance and support via email, phone, and chat during business hours. We strive to simplify the GST annual return filing process for taxpayers, ensuring accuracy, compliance, and peace of mind.
1. Summary
GSTR-9 is an Annual GST Return which is required to be filed by all the GST Tax Payers, in addition to GSTR-1, GSTR-3B and / or GSTR-4.
IMPORTANT NOTE:
Starting from FY 2020-21 the mandatory tax audit was removed, but a self-certified GST Annual Return (GSTR 9) is mandatory if the aggregate annual turnover (AATO) is more than 2 Crores.
2. GSTR-9 Service Pricing
from Rs.2499
from Rs.7999
3. Different Types of Annual Returns
- GSTR 9 – Annual Return by Regular Tax Payer. Regular Tax payer means the person who files GSTR 1, GSTR 2 and GSTR 3.
- GSTR 9A – The tax payer registered under Composition scheme and filing GSTR 4 should file the annual return in form GSTR 9A
- GSTR 9B – The tax payers registered as e-commerce operator and filing GSTR 8 should file the annual return in form GSTR 9B
- GSTR 9C – The tax payers whose annual turnover exceeds Rs 2 Crores are required to file the annual return in form GSTR 9C. All the tax payers who are required to get their books of accounts audited should also file a reconciliation statement.
IMPORTANT NOTE:
Starting from FY 2020-21 the mandatory tax audit was removed, but a self-certified GST Annual Return (GSTR 9) is mandatory if the aggregate annual turnover (AATO) is more than 2 Crores.
4. Persons who are ‘not required’ to file Annual Returns
The following persons are not required to file GSTR 9
- Input Service Distributors
- Casual Taxable Persons
- Non-Resident Taxable Persons
- Persons paying tax under section 51 (Tax Deducted at source)
- Persons paying tax under section 52 (Tax Collected at source)
Note:Â Persons paying tax under section 52 (TCS) is required to file GSTR-9B but since, provisions of section 52 is applicable from 01st October 2018 only, they are not required to file GSTR-9B for the year 2017-18
5. Persons who are ‘required’ to file Annual Returns
The following persons are required to file GSTR 9 & 9C based on their business turnover.
Table to check the GSTR 9/9c filing requirement matrix
| Turnover | GSTR 9 | GSTR 9C |
|---|---|---|
| upto 2 Cr. | Optional | Not Applicable |
| 2 – 5 Cr. | Mandatory | Optional |
| above 5 Cr. | Mandatory | Mandatory |
* if mandatory, can be filed through self-certification (no professional is required to sign)
6. Details required to be given in GSTR-9
The following details should be entered in GSTR-9
- Basic information of tax payer
- Consolidated details of Sales and purchases for the entire Financial Year
- Consolidated Value of Input Tax Credit which will be auto Populated from the filed GST Returns
- Details of Taxes paid in the Financial Year
- Details of Amendments to the details already filed in GST returns
- Other information
7. Penalty for Late filing of GSTR 9
Every registered person shall file the GST return within due date. Late fee for belated filing of GSTR 9 is Rs 100 per day subject to maximum of 0.25% of turnover in a state/union territory. There is a similar provision in SGST act also. Hence there will be a late fee of Rs 200 per day subject to 0.50% of turnover in a state on late filing of GSTR 9.
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