In our previous post here we explained What IS GSTR 9? Type, Applicability, Late Fees & Requirements in detail. You can browse other GSTR 9 tutorials here.
Today we are going to see How to File GSTR 9 Annual Return Online – Step by Step. While filing GSTR 9 you may have certain questions like-
- What if outward supply as per GSTR 1, GSTR 3B & books of accounts do not match?
- What if my supplier has not updated purchases in GSTR 2A?
- What if Input Tax Credit as per the form 3B & 2A does not match?
No worries, now we are here to answer all of your related questions about GSTR 9.
To get the answer of these questions & follow certain steps before you start filing GSTR 9 as bellow-
How to File GSTR 9 Annual Return Online – Step by Step (Video)
How to File GSTR 9 Annual Return with GSTHero (GST Return Filing Software)
GSTR 9 Preparation
1)Go to GSTHero.com and Login with your own correct credentials.
2) Compare GSTR 1 v/s GSTR 3B. Then go to reports section.
(3) Select year, fetch data for selected month.
(4) Download GSTR 1 & GSTR 3B from reports section for comparison of tax liable payables between both returns.
(5) Reconcile GSTR 1 Annual Reconciliation.
Then go to GSTR 1 annual reconciliation report.
Compare sales & tax liability as per GSTR 1 report & finalised books of accounts. Any discrepancy shall be updated accordingly.
(6) Upload Purchase. Go to home then select financial year.
Upload purchase data for the financial year under GSTR 2 section on GSTHero
Review the data & Save draft.
(7) Compare GSTR 2A v/s GSTR 3B
To Compare input tax Credit as per the GSTR 2A & GSTR 3B go to the credits section<GSTR 2A & GSTR 3B section
< Select financial year 2017-18
Then fetch the data in GSTR 2A Download status section,
generate excel & download it as shown
(8) GSTR 2A Reconciliation with Purchase Data
It is essential to identify whether all our purchases have been updated by the supplier in GSTR 2A or not.
To identify such differences in GSTR 2A & our purchase data,
use our multi match report
Download Reconciliation report in excel format as shown below
(9) Amendments or Additions made
Go to reports< GSTR1 Supplies & Amendments
Use our GSTHero supplies & amendments reports to identify any amendment made in same or next financial year or additions made in next financial year.
Now once we have analysed all data & reports mentioned as above. Then start filing GSTR 9
Now once we have analyzed all the data and reports mentioned above date as start filing GSTR 9
Filing GSTR 9
Go to client Dashboard
Go to annual return from the dashboard
Select tax period as 2018.
Click on Auto Calculate.
You will get Draft of GSTR 9.
GSTR-9 Part I
Contains basic into like GSTIN of the registered person, financial year for which return is to be filed, trade name & legal name of the regd, person.
A summary of net tax payable based on GSTR 1 & GSTR 3B have been mentioned for quick reference. In case you haven’t downloaded supplies & amendment report earlier , the same can be downloaded from here.
A help section & steps to file GSTR 9 have been mentioned for each part. These were the basics for GSTR 9. Let’s move further.
GSTR-9 Part II
Part II includes details of outward supply & inward supply on which tax is paid on reverse charge basis.
Part II details are updated as per details filled in GSTR 1.
Any changes required on comparison of GSTR 1, GSTR 3B & books of accounts may be updated accordingly.
The values may be updated as per audited financial statement.
Table 4 gives details of outward supply on which tax been paid including inward supply on which tax has been paid on reverse charge basis.
Here on comparison of GSTR 1 v/s 3B & GSTR 1 annual reconciliation we observe as -:
Table 5 gives details of all outward supplies on which no tax has been paid like nill, non gst, exempt supplies etc.
All these details are also editable & may be updated as per finalized books of accounts.
GSTR-9 Part III
Includes details of all input tax credit availed during financial year.
First click on fetch purchase data.
All purchases data updated on GSTHero GSTR 2 will be updated here.
However all fields are editable & any changes may be updated.
Purchase data is bifurcated into inputs, capital goods & input services.
Table 6 Gives the details of input tax credit as per the books of account and input tax credit availed as per the GSTR 3B. The difference between two shall be ideally zero.
- Any excess as per 6j not be availed through GSTR 3B for FY 17-18 until March 2019 will lapse. Also one needs to identify the difference between ITC availed as per the GSTR 3B & books of account.
Table 7 refers to reversal of ITC may be reversed in situations where ineligible ITC may be reversed in situations where ineligible ITC may be availed or various other rules mentioned under GST. You can refer our help section for details.
Table 8 - Gives details of other ITC related like comparison of some with GSTR 2A. Any differences between the two may be identified by using GSTR 2A multi match report. Any ITC availed during the next year will be updated in Table 8C.
Difference identified in Table 8D may be bifurcated in table 8E & 8F. Any unavailed credit as per the table 8k will lapse. Here amount of 165145 IGST will lapse.
Where amount in the table 8D is negative i.e. no invoices have been updated by the supplier ITC for the same may be availed on self assessment. Maintaining documentation of such credit availed to essential.
GSTR-9 Part IV
Gives details of tax paid as declared in returns filed during the financial year. The details here are in updated as per GSTR 3B.
In case of any updation in tax liability as per the table 4 may be updated in tax payable section.
Additional tax payable may be paid through form DRC - 03
GSTR-9 Part V
This section gives details of any amendments made in next financial year i.e. FY 18-19.
GSTHero supplies & amendment report may be referred for table 10 & table 11.
Table 12 & 13 gives the details of any ITC availed or reversed pertaining to previous year.
Table 14 is updated on the basis as tax payable & paid as per table 10 & 11. Additional tax liability may be paid through form DRC - 03
GSTR-9 Part V
Contains miscellaneous information.
Table 15 gives details of refunds & demands made during F. Y.
Table 16 gives details of goods purchased from composition dealer Goods sent on approval basis .
Table 17 gives HSN summary on outward supply. It is auto populated as GSTR 1. Any changes required may be updated.
Table 18 HSN summary on inward supply. It may be an auto populated if details are mentioned in purchase data uploaded on GSTHero GSTR 2
Table 19 is for late fees is auto calculated in case of delay in GSTR 9
After all changes are made, click on the save draft.
To return to original values. Click on reset data or discard.
After save as draft, click on home , click on review.
Review GSTR 9 & save to GSTN .
Any errors will be highlighted after the data is saved to GSTN.
E- Sign - Click on E-Sign & file click on proceed to file & then E-Sign. Select option EVC or DSC to file.