GST-Annual-Return-Filling


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GST Annual Return Filing – GSTR-9 with N D Savla & Associates

Understanding GSTR-9: The Annual Return

GSTR-9 is a crucial annual GST return that regular taxpayers must file. It consolidates all inward and outward transactions—including CGST, SGST, and IGST—recorded throughout the financial year. Essentially, it’s a comprehensive summary of monthly or quarterly returns like GSTR-1 and GSTR-3B

Who Should File GSTR-9?

Mandatory filers include:

Regular (non-composition) taxpayers with turnover above ?2 crore (optional for turnover up to ?2 crore)
SEZ units/developers and those transitioning from composition to regular taxpayer status

Not required to file GSTR-9:

Composition taxpayers (file GSTR-9A instead)
Casual taxable persons
Input Service Distributors (ISD)
Non-resident taxable persons
Those paying TDS or collecting TCS under GST

Other Return Types: GSTR-9A and GSTR-9C

GSTR-9A: Annual return for composition scheme taxpayers, replacing the old quarterly GSTR-4.
GSTR-9C: A reconciliation statement required for taxpayers with turnover over ?5 crore, certifying alignment between GSTR-9 and audited financials. Must be prepared by a Chartered Accountant or Cost Accountant .

Due Date & Structure of GSTR-9

Due Date: December 31 of the year following the relevant financial year—for instance, FY 2023-24 filings are due by December 31, 2024 .
Form Structure: GSTR-9 includes six parts (19 sections), covering registration details, supplies, ITC, tax paid, prior-year adjustments, and miscellaneous disclosures like HSN-wise summary and demands/refunds.

Penalties for Late Filing of GSTR-9

Turnover Range	Late Fee per Day	Cap on Late Fee
= ?5 crore	?50/day (?25 each CGST & SGST)	0.04% of turnover per State/UT
?5 – ?20 crore	?100/day (?50 each)	0.04% of turnover per State/UT
> ?20 crore	?200/day (?100 each)	0.25% of turnover per State/UT

CBIC has granted amnesty for pending GSTR-9/GSTR-9C returns for FY 2017–22 if filed by deadlines in 2023

Why Choose N D Savla & Associates for GSTR-9 Filing?

Expert Navigation Through GSTR-9 Parts: Assistance with filling all six parts accurately.
Eligibility Guidance: Determine whether GSTR-9, GSTR-9A, or GSTR-9C applies.
Avoid Penalties: Timely filing and handling of liabilities to prevent late fees.
Audit Reconciliation: Professional support in preparing GSTR-9C, if required.

Simplified Process with N D Savla & Associates

Consultation & Eligibility Check: Understand your category and returns needed.
Document & Data Collection: Gather monthly/quarterly filings and financials.
Reconciliation: Validate outward/inward supply values, ITC, and payments.
Form Preparation: Populate GSTR-9, and if applicable, GSTR-9C.
Review & Filing: Final review by our experts; file before December 31 deadline.
Penalty Monitoring: Receive alerts and support for late scenarios.