• Divya Dhomne

What is GST Annual Return?

Updated: Aug 3, 2020

GSTR-9 is an annual return to be filed by all registered taxpayers under GST. It is an annual compilation of sales, purchases, tax liability and input tax credit availed during a financial year. There are two categories of GST Returns- Periodic Returns (filed for the month or the quarter) and Annual Returns (summary of periodic returns filed).

What is GSTR-9 Annual Return

It is an annual return to be filed by all registered taxpayers under GST irrespective of the turnover of the business. It consists of details such as sales, purchases, taxes paid, refund claimed, demands raised and ITC availed by the taxpayer.

All registered taxpayers are required to file GSTR-9 except :

  • Casual Taxable Person: A person who supplies taxable goods or services occasionally in a taxable territory without a fixed place of business.

  • Input service distributors

  • Non-resident taxable persons

  • Persons paying TDS under section 51 of the CGST Act

What happens if you don't file returns within the date

  • A daily penalty of Rs. 100 per act up to a maximum of 0.25% of the taxpayer’s turnover in their state or UT is levied on the person who files the return after the prescribed due date.

  • This means late fees of Rs 100 under CGST, and Rs 100 under SGST will be applicable in case of delay.

To know more about the GSTR-9 form visit


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