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Oct 01 2020     Rahul Kumar

Due date filing for Annual Returns (GSTR-9 and GSTR-9C)

What is GSTR 9 or GSTR9C

GSTR-9 is an annual return filed by taxpayers under the Goods and Services Tax (GST) act. Under this, complete information about the business activities of the year is to be given. The GSTR-9C is a type of audit form, which is considered a declaration of coherence between the GSTR-9 and the audited annual financial report

Due Date Extension of GSTR-9 and GSTR-9C FY2018-19: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing Annual Return GSTR-9 and GSTR-9C (Reconciliation Statement) for the financial year 2018-19 to 31 October 2020.

GSTR 9 is an annual return filed annually by taxpayers registered under GST. It contains details about incoming and outgoing received during the previous year under different tax heads i.e. CGST, SGST and IGST and HSN codes. Basically, it is a consolidation of all monthly/quarterly returns recorded in that year (GSTR-1, GSTR-2A, GSTR-3B). Although complex, this return helps in the broad harmonization of data for 100% transparent disclosure.

The late fee for not filing GSTR9 within the due date is Rs 100 per day, this fee is prescribed under the GST Act. This means that in case of late fee of Rs 100 under CGST and Rs 100 delay fee under SGST will be applicable. Thus, the total liability will be levied by default of Rs 200 per day late. This is a maximum of 0.25% of the taxpayer's business in the respective state or union territory. However, there is no late fee for IGST

GST Council meeting

It is noteworthy that the figures of September GST collection are about to be released. In addition, a meeting of the GST Council is also scheduled on 5 October. The state compensation issue is likely to be discussed by the government once again in this meeting. In the 41st meeting of the GST Council held in August, the Finance Minister gave states two options to run their business by borrowing. However, states that have opposition government running are not ready to accept this option.

How to file GSTR9

  • Go to and log in with your details. Click on Annual Return in Return Dashboard
  • In the File Annual Return, select the fiscal year and then click Prepare Online.
  • Then choose whether you want to file n view returns or nil returns. Click yes or no
  • If none is selected, proceed to the GSTR-9 Annual Returns page for general taxpayers.
  • Download three files - GSTR-9 System Summary, GSTR-3B Summary and GSTR-1 Summary
  • You need to fill the details under the tables including 4N, 5M, 7I, 6 (O), 8A, 9, 10, 11, 12, 13, 15, 16, 17 and 18
  • Tables can be filled using the same steps. First, click on the title, the details presented in GSTR 1 and GSTR 3B will automatically appear. Enter tax values in cells
  • Click Yes to save the details
  • Check the draft of the GSTR 9 form and check the details. Then click on Compute Liabilities
  • If you have no late fees, a confirmation box will be displayed
  • Select the authorized signatory in the box at the bottom of the page
  • Now finally click on file GSTR 9

If you need any help for filling GSTR9 or GSTR9C and Get your GST Registration in Rajasthan  to feel free to contact us online GST Annual Return or you can call us +91-8690746268 our business advisor can clear your doubt shortly.


Taging: GST Registration in Rajasthan, GSTR9C, GSTR9, GST Annual Returns, GST Registration Online, GST Registration, how to file Gstr9