GST Annnual Return Form 9

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GSTR 9: Annual Return Filing​

GSTR 9 Is The Yearly Return Filed Annually By The Registered Taxpayers Under GST. GSTR 9 Is To Be Filed Annually By The Registered Taxpayers Under GST. It Contains Details Regarding Outward And Inward Supplies Made During The Respective Financial Year.

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Who should file GSTR 9?

All taxpayers/taxable persons registered under GST will have to file their GSTR 9. However, the following are not required for filing GSTR 9:

  • Taxpayers opting for composition scheme (they have to file GSTR-9A)
  • casual taxable person
  • input service distributor
  • non-resident taxable person
  • Persons paying TDS under section 51 of CGST Act.

Details Needed to be Filled in the GSTR-9

GSTR-9 is vastly divided into six parts and 19 sections. Each function calls for readily available details from the already filed returns and books of accounts. This form calls for the disclosure of annual sales, which are split between cases subject to Tax and claims not subject to Tax.

The yearly value of inward supplies and ITC received thereon must be disclosed. Further, these purchases are classified as inputs, input services, and capital goods. ITC, which needs to be reversed on ineligibility, must be recorded.

GST Annual Return Type

Based on the form to be filed, there are three types of GST annual return filing:

  1. GSTR 9: GST yearly returns in Form GSTR-9 are needed for businesses with a revenue of more than 2 crores.
  1. GSTR-9A: GSTR-9A is required for registered taxpayers who have chosen the GST Composition Scheme.
  1. GSTR-9C: Form GSTR-9C is used to file the taxpayers’ reconciliation data for a specific fiscal year. This is a statement that reconciles the statistics in the yearly return with the taxpayers’ audited financial statements in Form GSTR-9. GSTR 9C is for taxpayers who must have their accounts audited yearly. A CA or Cost Accountant should draft and certify GSTR 9C. A GST registration with annual aggregate revenue of more than two crores in a financial year is subject to a GST audit.

Who should file GSTR-9A?

GST registered taxpayers who have opted for a composition scheme under the GST Act will have to file GSTR-9A. GSTR-9A contains all the information furnished by the taxpayer, given in the quarterly return during a specific financial year.

Eligibility GSTR-9A

GSTR-9A is required to be filed by any taxpayer who is registered under the GST Composition Levy Scheme. The following individuals, however, are exempt from filing GSTR-9A:

  1. input service distributor
  2. non-resident taxable person
  3. Persons are paying Tax deducted at source (TDS) under section 51 of the Income Tax Act.
  4. casual taxable person
  5. E-commerce operators who pay Tax Collected at Source (TCS) under Section 52 of the Income Tax Act.

Who should file GSTR-9C?

Form GSTR 9C is for filing reconciliation details of taxpayers regarding a particular financial year. There is a reconciliation statement between the figures mentioned in the annual return and the audited financial statements of the taxpayer in Form GSTR-9. Given that, this CA-certified Form GSTR-9 and audited financial statements should be filed during the annual return filing. The liability can be met through the GST portal or a facilitation center. This article deals with the use and requirement of the form.

Eligibility GSTR-9C

GSTR 9C involves taxpayers who need to get an annual GST audit of their accounts. It should be prepared and certified by a Chartered Accountant or Cost Accountant.

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