GSTR Annual Return 9/9A/9C

The GSTR-9A form should be filled by GST taxpayer filing GSTR-1, GSTR-2 and GSTR-3, confederating all information provided during the previous financial year.

The GSTR-9 or GST annual return is a type of return that every taxpayer registered under GST configuration scheme has to file every year. The form must be filed every year through GST common portal.

Any electronic commerce operators, who are required to collect tax at source, should file a GSTR-9B and GSTR-8.

The information required to file a GSTR-9 return are:-

1) Total value of purchases on which ITC availed (inter-State)

2) Total value of purchases on which ITC availed (intra-State)

3) Total value of purchases on which ITC availed (Imports)

4) Other Purchases on which no ITC availed

5) Sales Returns

6) Other Expenditure (Expenditure other than purchases)

7) Total value of supplies on which GST paid (inter-State Supplies)

8) Total value of supplies on which GST Paid (intra-State Supplies)

9) Total value of supplies on which GST Paid (Exports)

10) Total value of supplies on which no GST Paid (Exports)

11) Value of Other Supplies on which no GST paid

12) Purchase Returns

13) Other Income (Income other than from supplies)

14) Return reconciliation Statement

15) Arrears (Audit/Assessment etc.)

16) Refunds

17) Turnover Details

18) Profit as Per the Profit and Loss Statement.

19) Gross Profit

20) Profit after Tax

21) Net Profit

22) Details of Statutory Audit

If all the GSTR-1, GSTR-2, and GSTR-3 returns are filed, then a per day penalty of Rs 100 will be charged, Upto a maximum amount of Rs 5000 would be applicable for late filing of GSTR-9.

A regular taxpayer registered under GST having with an annual turnover of 5 crores and to get their GST-9 return audited. The accounts can be audited by a Chartered Accountant or Cost Accountant.