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Steps and Process to file Annual GST Return – GSTR 9

Steps and Process to file Annual GST Return – GSTR 9

GSTR 9 is a new GST Return Process which is getting filed now for the first time for the FY 2017-18. This is totally different from other monthly and quarterly GST Return systems and therefore requires proper knowledge and updates for filling  

In our article we have described the process of filling GSTR 9 on a step by step basis which makes it easy for any taxpayer to file the same. This will also be helpful for tax consultants who are filling tax return for their clients particularly SME clients

Let us now see the process of filling GSTR 9

Steps to prepare GSTR 9

Step 1

Download System computed Summary of GSTR 3B in the following manner :

Services >Returns>Annual Return >FY 2017-18 >Prepare On Line >Select NIL Return (Yes or No)>Download GSTR 9 System Computed Summary

Step 2

Download Comparison of Liability declared & ITC claimed Report for FY 2017-18in the following manner :

Services > Returns > Returns Dashboard > FY 2017-18 : March > Comparison of

Liability declared & ITC claimed > View > Click on Refresh Button

Download Credit & Liability Statement along with 4 Reports available i.e.

  1. Liability other than Export/Reverse Charge
  2. Liability Due to Export and SEZ Supplies
  3. Liability due to Reverse Charge
  4. ITC Credit Claimed & Due

Step 3 :

Download GSTR 2A in the following manner :

Services > Returns > Returns Dashboard > FY 2017-18 : March > Auto Draft Details GSTR 2A

Analyse the Differences (if any) on the above reports & compare the same with Books

of Account

Step 4

Have Final figures on Record:

  1. Sales : IGST- CGST- SGST
  2. NIL Rated Sales, Exempt Sales
  3. RCM Liability : IGST- CGST- SGST
  4. Input Claimed : IGST- CGST- SGST
  5. Input Reversed : IGST- CGST- SGST
  6. Input as per GSTR 2A : IGST- CGST- SGST
  1. Bifurcate Input Claimed into Inputs, Input Services & Capital Goods

Differences/Mismatch may arise due to following

  1. Differential reporting in GSTR 3B & GSTR 1 – Pay additional Liability through DRC -03
  1. Under/Over reporting of Outward Supplies in GST Returns – Show only Correct

    Amounts in GSTR 9 – Refer Point 3 to 5 below

  1. Amendments done during the same Financial Year – Show in Table 4 –Point K & L
  1. Amendments done during the subsequent Financial Year – Show in

    Amendments Table 10 & 11.

  1. Non-reporting of Sales Invoices altogether – Add in Table 4 & Table 5 & Pay Tax

    on Differential amount with Interest

  1. Non-availment of ITC – ITC not availed upto prescribed deadline will lapse
  1. Delayed availment of ITC in Next FY – Show in Table 8 – Point C
  1. Excess availment of ITC – Bifurcate only Correct ITC in Table 6 & pay interest on

excess availment

Step 5 :

Fill the required details in Form GSTR 9

Step 6 :

Verify all the Details & Submit the return by Computing Liabilities & File with OTP/DSC

Step 7

Pay the Additional Liability through DRC-03(If any)

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