GSTR-9 Due Date

All taxpayers having GST registration are required to file GST Annual Returns in Form GSTR-9. The form must include the details pertaining to the transactions made during a particular previous year under the different tax heads, namely CGST, SGST and IGST. This way, the form consolidates the information furnished in the monthly/quarterly returns during the year. The filing can either be performed in the official GST portal or LEDGERS GST Software. In this article, we look at the GSTR-9 due date and extension announced by the Government in 2018 in detail.

Due Date Extended

As per latest notification on 14th November 2019 from the Ministry of Finance, the due date of filing Form GSTR-9 is extended to 31st December 2019 for FY 2017-2018 and for the financial year 2018-19 to 31st March 2020. The exact text of the notification is provided below:

The Government has decided today to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. The Government has also decided to simplify these forms by making various fields of these forms as optional.

The notification can be accessed below:

Due Date Further Extended to 30th November 2019

The Government has decided to further extend the due date for filing various GSTR-9 forms for FY 2017-18 until 30th November 2019. This is applicable for GSTR-9, 9A & 9C forms.

Due Date Extended to March 31st

The Government has earlier decided to extend the due date for filing various GSTR-9 forms for FY 2017-18 until 31st March, 2019. Hence, the earlier due date for FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C was 31st March, 2019 which is now revised to 30th June 2019.

FORM GSTR-9 - Must be filed by the persons covered under the GST composition scheme.
FORM GSTR-9A - Must be filed by the e-commerce operators who have filed GSTR 8 during the particular financial year.
FORM GSTR-9C - Must be filed by the taxpayers whose annual turnover scales above Rs. 2 lakhs in a given financial year, the likes of whom are required to get their accounts audited through a qualified Chartered or Cost Accountant.

Who Qualifies?

Annual Returns in Form GSTR-9 must be filed by all taxpayers except for Casual Taxable Persons, Input Service Distributors, Non-resident taxable persons and persons remitting TDS under Section 51 of the GST Act. Moreover, taxpayers’ part of this provision needs to file their returns in GSTR-1, GSTR-2 and GSTR-3B before filing the annual returns under this provision.

GSTR-9 Form

Form GSTR-9 is classified into six portions, each requiring different information under its head. Here’s an overview:

Details Required	Composition of Details
Basic details (would be auto-populated)	Financial Year.GSTIN.Legal Name.Trade Name (if any).
Details of Declaration of Outward and Inward Supplies	Nature of Supplies.Taxable value.Amount (Central Tax, State/UT Tax, Integrated Tax, Cess).Details of Advances and Inward/Outward Supplies on which tax is payable.Details on Outward Supplies on which tax is not payable.
Details of ITC as declared in the returns of the previous year.	ITC availed during the previous year. Other information related to ITC `
Details of Tax paid as declared in returns	Integrated TaxCentral taxState/UT TaxCessInterestLate feePenaltyOthers`
Particulars of the transactions for the previous Financial Year declared in returns of April-September of the current Financial Year or up to the date of filing annual return of previous Financial Year (whichever is earlier)	Supplies or tax declared through Amendments (+) (net of debit notes). Supplies or tax deducted through Amendments (-) (net of credit notes). Reversal of ITC availed during the previous financial year. ITC availed for the previous financial year. Differential tax paid on account of the above two details.
Other Information	Particulars of Demand and Refunds. Information of supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis. HSN-Wise summary of Inward supplies.Late fee (payable and paid).

These parts would be combined with a statement of declaration duly signed by the taxpayer.

Penalty for Late Filing

Delayed or non-filing of GSTR-9 returns under this provision would result in a penalty of Rs. 200 (100 each for SGST and CGST) for each day of default. The penal charges will continue until the taxpayer makes the remittance, though the total charges wouldn’t exceed Rs. 5,000.

GST Registration

GST LUT Form