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FORM GSTR 9 – What you need to know about it?

FORM GSTR 9 is an annual return that should be filed by the taxpayers who are registered under GST. It should be filled by even those who are registered under the composition Levy scheme. In GSTR 9 form, you would see various information related to supplies received and done during the whole year under various tax heads such as CGST, SGST and IGST.

You should also understand the types of return under GSTR-9 form. There are four different types of form under the GSTR-9 forms. These forms are as follows:

GSTR 9 – This form should be filed by the regular taxpayer who is filing GSTR 1, GSTR 2 and GSTR 3.

GSTR 9A – To be filled by the individuals who are registered under Composition Scheme

GSTR 9B – To be filed by the e-commerce operators who have also filed GSTR 8 during the financial year.

GSTR 9C – This form should be filed by the taxpayers who have annual turnover to the north of Rs 2 crores during the financial year. If you fall under this category, you should also get the accounts audited and file a copy along with the reconciliation statement of tax that has been paid already as well as tax playable as per the audited accounts along with GSTR 9C.

Due date and Penalty

Due date of filing GSTR 9 is before 31st December of the subsequent financial year. In case you fail to file the return by the due date, the penalty of Rs 100 day per act would be added, maximum of an amount arrived on a quarter percent of the taxpayer turnover in the State as well as the Union territory. Put it simple, you would be fined Rs 100 under CGST and Rs 100 under SGST which bring the total penalty to Rs 200 per day of default.

What are the Details required?

Part I – You would need to provide the basic details  and the details would be auto-populated

Part II – The taxpayer would need to offer the details of Outward and Inward supplies during the financial year. The details would be recorded by consolidating summary from every GST returns filed in the previous financial year.

Part III – You would need to provide the details of ITC in returns filed during the Financial Year.

Part IV – Entire detail of the tax paid as per the declaration made during the financial year

Part V – Specifics of the transactions for the previous financial year that you have declared in returns of April to September of current financial year or up to the date of filing of annual returns of previous financial year, whichever is earlier.

Part VI – Other details including:

  • GST Demands and refunds
  • HSN wise information of the quantity of goods supplied and received with its corresponding tax details against every HSN code.

No Revision allowed

Make sure that you are filling all the information correctly and thereafter revising it once before clicking on the submit button. It is because you would not be allowed to make any revisions in the form. Any errors or omission can only be rectified or included in the next month’s return.

Format of GSTR-9

FORM GSTR 9
FORM GSTR -9
FORM GSTR 9
FORM GSTR 9
FORM GSTR 9
FORM GSTR 9

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All you need to know about filing GSTR-10


GSTR-10 is a final return form, furnished by the taxable Individual whose GST registration is cancelled or surrendered. GSTR-10 contains details about all the stock that is held by the registered dealer till the date of cancellation of registration.

Due date for GSTR-10:
An Individual whose registration is cancelled and but has to file GSTR 10 must file it electronically within three months of the date of cancellation or date of cancellation order whichever is later.

Who should file GSTR-10?
GSTR 10 is to be filed only by such persons whose registration is cancelled or surrendered under GST. Other persons registered under GST are not required to file this return. Input service distributors, non-resident taxable persons, composition taxpayers, and persons required to deduct or collect TDS and TCS are also exempted from filing GSTR 10.

Difference between Final Return and Annual Return?
Taxpayers often confuse between GSTR 9 (annual return) and GSTR 10 (final return).
However, there are 2 main differences between GSTR 9 and GSTR 10:

  1. Annual return is mandatorily required to be filed by every registered person paying tax as a normal taxpayer under GST whereas, the Final return should be filed only by such persons registered under GST law who opts for cancellation of GST registration.
  2. Annual return, as the name represents, is to be filed by the person once in a year only in form GSTR 9, whereas, GSTR-10 is a one-time statement.

Penalty for not filing GSTR 10 on time
First of all, a notice will be sent to the registered person as a warning and 15 days time will be given to file the GST return 10 with all the documents required. If the person still does not file GSTR-10, the tax officer passes the order for cancellation of GST registration and tax payable along with any interest or penalty.

Details to be provided in GSTR-10:
Various details must be provided in GSTR 10 some of which are auto-populated at the time of system login while some details are needed to be furnished by the person. The details that are auto-populated while filing GSTR 10 includes GSTIN, Legal Name of the person, and Name and address of the business. Sections that need to be furnished include Application Reference Number, Effective Date of Surrender/Cancellation of GST registration, the Unique ID of Cancellation order provided by the authorities, Date of Cancellation Order and Particulars of Closing Stock.

Procedure to file GSTR10

Login to GST portal and click on services option and then on returns. In the column that appears, click on Final return option.  A window will appear mentioning 2 options, prepare online and prepare offline. Taxpayers with less than 500 records per table usually make use of prepare online facility while others may use prepare offline facility.

Final Return Dashboard
File Return Dashboard

After clicking on the Final Return option, the window would appear as follows:

Final Return Option
Final Return Option

Enter, the details on the 8A, 8B & 8C – Goods Details With Invoices column.

Good Details
Good Details

Click on the ‘Add Details’ Button

Add Details Page
Add Details Page

Select the Supplier’s registration and select from he dropdown list

Supplier Registration
Supplier Registration

Taxpayer would then be taken to the GSTR-10 dashboard page and the 8A,8B and 8C- Goods Details with Invoice column, 8D- Goods Details Without Invoices box in Form GSTR-10 will show all the records and value of goods.

GSTR -10 Details Page
GSTR -10 Details Page

After entering all the details, click PREVIEW DRAFT GSTR-10 button. This button will download the draft Summary page of Form GSTR-10 for review.

Draft GSTR -10
Draft GSTR -10 

Then Click on PROCEED TO FILE tab

File Tab
File Tab

After the status of GSTR-10 is ready to file, other tabs such as 9 & 10, amount of tax payable and paid tiles get enabled.

Tab 9 &10
Tab 9 &10 

File form GSTR – 10 with DSC/EVC

File 10
File 10 

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