The ultimate guide to filing form [GSTR – 9] online easily!

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A registered taxpayer must submit the GSTR – 9 annually, as a statement or document. But what is this form?

Are you a registered taxpayer? Here’s the ultimate guide with everything you need to know about GSTR – 9!

In this blog, I am going to cover,

What is GSTR – 9?

Taxpayers who are GST-registered must submit or file form GSTR 9 annually.

This record will include information on all purchases made and receipts made during the full year under the various tax headings (CGST, SGST, and IGST), as well as details on turnover and audits for those purchases.

If you are a taxpayer with a turnover of more than Rs. 2 crores, you need to submit a GSTR 9C audit form annually. This is been implemented by the government. It serves as a fundamental reconciliation between the taxpayer’s audited yearly financial statements and the annual returns filed in GSTR 9 that were filed.

GSTR – 9 types

There are additional forms that are available with various eligibility requirements. Let’s shed some light on these GST Return form categories:


As a taxpayer, if you have chosen the composition scheme at any point during the relevant financial year need to submit Form GSTR-9A once every fiscal year.


According to section 52(5) of the CGST Act of 2017, if you are an E-commerce operator and collect tax at source, you need to must file Form GSTR-9B annually. It includes information about the outward supply of goods and services, potential returns, and the total amount collected over the course of the fiscal year.


Any taxpayer with a turnover above the 2 crore INR level must submit GSTR 9C with their annual filings. It resembles a tax audit report. Additionally, you must include copies of all the audited accounts with the GSTR 9C form. You need to get this done along with an audit of these firm accounts by authorised persons. The form also requires you to fill out details of gross and taxable turnover.

Who needs to file GSTR – 9?

To submit a GSTR-9:

  • You must have a 15-digit PAN-based GSTIN and be registered as a taxpayer under the GST.
  • Your company should have an aggregate annual revenue of more than 20 lakh rupees.
  • All registered GST taxpayers, with the exception of those who have a Unique Identification Number (UIN) and non-resident taxpayers, must file this form.
  • For the whole year, you must record all transaction information at the invoice level. This includes stock transfers between your company’s locations that are spread out across several states, as well as intra-state and inter-state transactions, B2B and B2C transactions, transactions involving exempted goods, non-GST suppliers, and transactions related to exempted items.

All taxpayers and taxable individuals must submit the GSTR 9 form.

The following, however, are NOT necessary to file GSTR 9:

  • A Casual Taxable Person

A casual taxable person (CTP) is a person who occasionally provides taxable products or services in a taxable territory without a fixed place of business. The individual may supply goods or services as a principal, an agent, or in any other position as long as it advances the business.

Say, for example, Person A operates a firm that I s registered in Bangalore and offers management consulting services in Hyderabad. He has no physical office in Hyderabad. Therefore, before offering these services, Person A must register in Hyderabad as a casual taxable person.

  • Input service Distributors

Input Service Distributor (ISD), is a type of GST taxpayer who must distribute GST input tax credits associated to its GSTIN to its units or branches with different GSTIN but registered under the identical PAN.

  • Non-resident taxable persons

A ‘non-resident taxable person,’ according to the Goods and Services Tax Law, is any person who occasionally engages in transactions involving the supply of goods or services, or both, whether as principal, agent, or in any other capacity, but who has no fixed place of business or residence in India.

gstr - 9 and ca partner programDue dates for filing GSTR – 9

The deadline for filing this form for a fiscal year is December 31st of the year following the relevant fiscal year.

For example, the due date for the fiscal year 2021-22 is December 31, 2022.

The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement for fiscal years 2021-22 are due on December 31, 2022.

Information needed to file GSTR – 9

GSTR-9 is divided into six sections and nineteen parts. Each section requests information that is readily available from your previously filed returns and books of accounts.

  • In general, this form requests disclosure of annual sales, categorising them as tax-exempt or non-tax-exempt.
  • On the purchase side, the annual value of inward supplies and ITC derived from them must be disclosed.
  • These purchases must also be classified as inputs, input services, or capital goods. Details about any ITC that must be reversed due to ineligibility must be entered.

Steps to file GSTR -9 online

By following these steps, you can easily file GSTR online.

  1. Login to the GST portal using your login credentials
  2. Click on “Service” then go to the “Returns” section
  3. From there, go to the “Annual Returns” section
  4. Once that is done, you will now be able to select the relevant financial year
  5. You will then be able to proceed to select the “Prepare online” option
  6. You will see a couple of options. Depending on our intent either click in “Yes” (to file ‘Nil returns) or “No”. Then click on “Next”
  7. If you selected “Yes”, proceed to compute the liabilities and then file the digital signature certificate or the electronic verification code
    However, if you selected “No” in the previous step, the website will automatically redirect you to the “Annual returns for normal taxpayer” page
  8. Go to each of the displayed sections and fill out the required details 
  9. You can then view a summary of the details either in Excel or PDF format. To do that, click on the “Preview Button”
  10. To calculate the late fee, click on “Compute Liabilities”. Once a message appears on the screen, refresh the page. Then a title reading “Late fee payable and paid” will appear. Along with it, information like available cash balance will be shown in the “Electronic cash ledger balance”
  11. In the case of tax balance being lower than cash liability, respective details will appear in the “Additional Cash Required” section
  12. Click on “Create Challan” for the challan to appear (auto-populated).
  13. After you select the payment method you can click on “Generate Challan” 
  14. You can then click on “Preview Draft GSTR – 9 (PDF)” to download the form
  15. Once you have checked the declaration box and authorised signatory, you can then click on the “File GASTR – 9” button

gstr - 9How to check the status of GSTR – 9

You can check the status of GSTR – 9 in 4 easy steps.

  1. Login into the GST portal using your credentials
  2. Go the the “Servies” section
  3. Once you click on the “Returns” option you will see a button that says “Track returns status”. Click on it
  4. By adding the Return filing period and the ARN, you will be able to check the GSTR status 

Implications and penalties for not filing GSTR – 9 on time

The late fee for failing to file the GSTR – 9 by the due date is Rs 100 per day, per act.

What does this mean?

In the event of a delay in the filing of GSTR – 9, there is a late fees of Rs 100/- under the CGST in addition to a late fee of Rs 100/- under SGST . This basically means Rs 200/- per day of failing to file the form.

Also, it is important to note that a total late filing fee for every single annual GST return, cannot go above 0.25% of the total turnover

Act Late filing fee per day
State Goods and Services Act, 2017 or
Union Territory Goods and Services Act, 2017
Rs. 100/-
Central Goods and Services Act, 2017 Rs. 100/-
Total late filing fee Rs. 200/-

GSRT – 9 – Summary

Now that you know exactly how to file GSTR – 9, you will never have to worry about it ever again. The process is extremely simple and easy to follow!!


Is GSTR – 9 mandatory for all?

All regular taxpayers who are registered under GST and have an annual turnover higher than Rs. 2 crores must file GST Annual Return. The only category of GST registered entities not required to file GSTR-9 filing is
1. Input service distributors
2. Casual taxable persons
3. Non-resident taxable persons.

Who is eligible for GSTR – 9?

You must be a registered taxpayer under the GST and have a 15-digit PAN-based GSTIN. The aggregate turnover of your business should also be over 20 lakh rupees

What is the difference between GSTR – 9 and GSTR – 9C?

GSTR 9 is an annual return that has to be filed by all registered taxable persons under GST. The GSTR-9C is the GST reconciliation Statement for a particular FY on or before 31st December. The reconciliation must also be certified by a CA for the companies having a turnover of more than 5 crores.

GSTR – 9 due date

It is always the 31st of December of the following year. For FY 2021-22, it is 31st December 2022

What is the GSTR – 9 turnover limit?

The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs. 2 crores from filing Form GSTR-9. The CBIC has notified changes to Sections 35(5) and 44 of the CGST Act

What is audit in GST?

Audit under GST is the process of examination of records, returns as well as other documents maintained by any taxable person. It means to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess the compliance with the provisions of GST.

What is the penalty for late filing of GSTR – 9?

In the event of a delay in the filing, late fees of Rs 100/- will be charged under the CGST in addition to a late fee of Rs 100/- under SGST will apply. This basically means Rs 200/- per day of failing to file the form.

What happens if GST is not filed?

In the event of a delay in the filing, late fees of Rs 100/- will be charged under the CGST in addition to a late fee of Rs 100/- under SGST will apply. This basically means Rs 200/- per day of failing to file the form.

Not to be considered as tax, legal, financial or HR advice. Regulations change over time so please consult a lawyer, accountant  or Labour Law  expert for specific guidance.