Applicability of GSTR 9 - Everything you need to know

Discover comprehensive insights into GSTR-9 applicability, including filing requirements, criteria, exceptions, format, due dates, penalties, and essential preparation tips.
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3 min
13-July-2024

What is GSTR-9?

GSTR-9 is an annual return form required to be filed by registered taxpayers under the Goods and Services Tax (GST) regime in India. It includes a comprehensive summary of all monthly or quarterly returns filed during the financial year. The form consolidates details of outward and inward supplies made or received under different tax heads.

Who needs to file GSTR-9 applicability?

Regular taxpayers: All regular GST-registered taxpayers must file GSTR-9 annually.

Composition scheme dealers: They are required to file GSTR-9A.

E-commerce operators: Those liable to collect tax at source (TCS) must file GSTR-9B.

Input service distributors (ISD): They must comply with filing GSTR-9C, the reconciliation statement.

Applicability criteria for GSTR-9

GST registration: Taxpayers registered under GST must file GSTR-9.

Annual turnover: Specific forms apply depending on turnover thresholds.

Tax period: Covers a financial year from April to March.

Form types: Regular taxpayers file GSTR-9, while composition scheme dealers file GSTR-9A, and e-commerce operators file GSTR-9B.

Reconciliation statement: GSTR-9C is for taxpayers with an annual turnover exceeding Rs. 2 crores.

Applicability on various turnover limits

Turnover limitForm typeDescription
Up to Rs. 1.5 croresGSTR-9AComposition scheme dealers
Above Rs. 1.5 croresGSTR-9Regular taxpayers
Above Rs. 2 croresGSTR-9C
E-commerce operatorsGSTR-9BCollectors of tax at source (TCS)


Different types of GSTR 9

GSTR-9: For regular taxpayers, filing monthly or quarterly returns.

GSTR-9A: For taxpayers, under the composition scheme.

GSTR-9B: For e-commerce operators, who are required to collect tax at source.

GSTR-9C: For taxpayers with an annual turnover exceeding Rs. 2 crores, requiring reconciliation and certification by a CA/CMA.

Exceptions and exemptions from GSTR-9 applicability

Casual taxable persons: Not required to file GSTR-9.

Non-resident taxable persons: Exempt from filing GSTR-9.

Input service distributors: Exempt from filing the annual return.

Persons paying TDS: Not required to file GSTR-9.

Composition scheme dealers: Required to file GSTR-9A instead.

Format and structure of GSTR-9 applicability

Part I: Basic details like GSTIN, legal name, and trade name.

Part II: Details of outward and inward supplies declared during the financial year.

Part III: Details of ITC (input tax credit) availed and reversed.

Part IV: Details of tax paid.

Part V: Transactions for the previous financial year declared in the current year.

Part VI: Other information such as demands and refunds.

Due dates and penalties for GSTR-9 applicability

Due date: Typically, 31st December of the subsequent financial year.

Late fees: Rs. 100 per day per Act (CGST & SGST) subject to a maximum of 0.25% of the turnover.

Interest: Applicable on any unpaid tax at 18% per annum.

Penalties: Vary based on the nature and extent of the delay or error in filing.

Preparation and documentation for GSTR-9 applicability

Gather monthly/quarterly returns: Collect all GSTR-1, GSTR-3B, and GSTR-2A forms filed during the financial year.

Reconcile: Ensure reconciliation between returns filed and books of accounts.

Documents: Maintain sales and purchase registers, tax payment receipts, and ITC documents.

Review: Double-check all entries for accuracy and completeness before filing.

How does a GST calculator help in understanding GSTR 9 applicability criteria?

Automates calculations: A GST calculator simplifies the process of determining the correct amount of tax payable.

Ensures accuracy: Reduces errors in manual calculations, ensuring accurate tax filings.

Time-saving: Speeds up the preparation process, helping taxpayers meet deadlines.

Clarifies turnover limits: Helps determine the applicable form type based on turnover.

Guides reconciliation: Assists in reconciling monthly and annual returns effectively.

Conclusion

Understanding GSTR-9 applicability is crucial for GST-registered businesses to ensure compliance and avoid penalties. Proper preparation, documentation, and the use of tools like a GST calculator can streamline the process. Additionally, keeping abreast of due dates and requirements can aid in maintaining smooth business operations, including securing a business loan.

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Frequently asked questions

What is the applicability limit for GSTR-9?
The applicability limit for GSTR-9 is based on the annual turnover of the taxpayer. All regular GST-registered taxpayers with an annual turnover exceeding Rs. 2 crores are required to file GSTR-9C, which includes a reconciliation statement and certification by a Chartered Accountant (CA) or Cost Management Accountant (CMA). For turnover below Rs. 2 crores, taxpayers need to file GSTR-9. Composition scheme taxpayers file GSTR-9A regardless of their turnover. E-commerce operators liable for TCS must file GSTR-9B.

Is late fee applicable on GSTR-9?
Yes, a late fee is applicable on GSTR-9 if it is not filed by the due date. The fee is Rs. 100 per day under both the Central Goods and Services Tax (CGST) and the State Goods and Services Tax (SGST), totalling Rs. 200 per day. This fee is subject to a maximum of 0.25% of the taxpayer's turnover in the relevant state or union territory. Timely filing is essential to avoid these penalties.

What are the criteria for GSTR-9 applicability?
GSTR-9 applicability criteria include being registered under GST as a regular taxpayer. It is mandatory for taxpayers with an annual turnover above Rs. 2 crores to file GSTR-9C, a reconciliation statement certified by a CA/CMA. Composition scheme dealers must file GSTR-9A, while e-commerce operators liable to collect tax at source must file GSTR-9B. Casual taxable persons, non-resident taxable persons, and individuals paying TDS are exempt from filing GSTR-9.

Are there any exceptions to GSTR-9 applicability?
Yes, there are exceptions to GSTR-9 applicability. Casual taxable persons, non-resident taxable persons, input service distributors, persons required to deduct tax at source (TDS), and e-commerce operators required to collect tax at source (TCS) are exempt from filing GSTR-9. Additionally, taxpayers under the composition scheme are required to file GSTR-9A instead of GSTR-9. These exceptions ensure that specific categories of taxpayers have simplified compliance requirements tailored to their unique circumstances.

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