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Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Law Provisions (ACT)

  • 35(5) – Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

 

  • 44(1) – Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

 

  • 44(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

Law Provisions (Rules)

  • Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner

 

  • Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

 

  • (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.

 

  • (3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Filing Process of GSTR-9

GSTR-9
– Online
– Offline (Excel)

 

Facilities –
➢ Based on GSTR-1 and GSTR-3B filed during the year, facility  to download system computed GSTR-9 as PDF format will be available
➢ Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.
➢ Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.
➢ In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions                                                                           (table 6A, 8A and tax payment entries in table 9).
➢ ‘Nil’ return can be filed through single click.

GSTR-9 Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.
➢ Table 6A and table 8A will be non-editable.
➢ Other values will be editable barring tax payment entries in table 9.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool
➢ After making corrections, file will again be uploaded on the portal.

❖ Correction can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.
❖ Except late fee, if any, no payment is to be made with annual return.
❖ After filing, return can be downloaded as pdf and/or Excel.
❖ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
❖ Payment can be made on voluntary basis through GST DRC-03, if required.

|Read Also: Annual Return types, due date, penalty etc..

Filing Process of GSTR-9A

GSTR-9A
– Online
– Offline (Excel)

 

Facilities –
➢ Based on GSTR-4 filed during the year, facility to download system computed GSTR-9A as PDF format will be available
➢ Based on GSTR-4 filed, consolidated summary of GSTR-4 will be made available as PDF download.
➢ In each table of GSTR-9A, values will be auto-populated to the extent possible based on GSTR-4 of the year. All the values will be  editable with some exceptions.
➢ ‘Nil’ return can be filed through single click.

GSTR-9A Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9A (System computed json) to be downloaded from the portal before filling up values.
➢ Values will be editable with few exceptions.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error, if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool.
➢ After making corrections, file will again be uploaded on the portal.
➢ Except late fee, if any, no payment is to be made with annual return.
➢ After filing, return can be downloaded as pdf and/or Excel.
➢ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
➢ Payment can be made on voluntary basis through GST DRC-03, if required.

Filing Process of GSTR-9C

GSTR-9C
➢ Return to be prepared by Auditor (Chartered Accountant or Cost Accountant).
➢ Excel tool to be provided for preparation of the return.
➢ Auditor will generate json and handover to taxpayer after attaching DSC, who will upload the same on the portal.
➢ Other documents comprising Profit and Loss statement/Income and expenditure statement etc. also to be uploaded.
➢ Turnover values will be based on GSTR-9 in few tables.
➢ A pdf of such values will be made available to taxpayer. Auditor may have the same from the taxpayer for use in preparing GSTR-9C.
➢ File will be processed on the portal and error, if any will be indicated. Taxpayer will download the file and handover to Auditor who will make correction. File to be uploaded again as it was uploaded originally.

➢ Processed file will be filed by taxpayer.
➢ Download option will be available at draft stage and after filing as well in pdf.
➢ Navigation option to make payment will be available which can be made through GST DRC-03.
➢GSTR-9C can be filed after filing GSTR-9 only.

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Requirement for Filing Tax Audit Report as per Income Tax Act

Requirement for Filing Tax Audit Report as per Income Tax Act

As per the section 44AB of Income Tax Act, the books of accounts for the relevant previous year are required to be audited by a Chartered Accountant and the audit report has to be electronically filed prior to or along with the return of income before the due date. In order to assist to you in complying with these requirements and procedure, your attention is drawn to the following.

|Read Also: Major Changes in Income Tax Law w.e.f 1st April, 2018

1. Taxpayer whose total sales, turnover or gross receipts from business exceeds Rs 1 cr or where Professional receipts
exceed Rs 50 Lakh:

  • It is mandatory to fill the Part A of Schedule Profit & Loss A/c and part A of Balance Sheet and also to file the Audit report u/s 44AB of Income Tax Act where the Total Sales, Turnover or Gross Receipts of the business exceeds Rs.1 cr or where Professional receipts exceed Rs 50 Lakh for the Financial Year 2017-18.
  • The Audit Report u/s 44AB has to be electronically filed prior to or along with the return of income before the due date.
  • The taxpayer has to approve the Audit Report u/s 44AB after it is e-filed by the Chartered Accountant. Without taxpayer approval, the submission of the Audit Report u/s 44AB is NOT COMPLETE.
  • For the purpose of all the provisions of Income Tax Act, 1961, the date of approval by the taxpayer will be considered asthe date of filing of the Audit Repor u/s 44AB.
2. Taxpayer reporting Presumptive income under section 44AD:

  • As per the provisions of Income Tax Act, the benefit of Section 44AD shall not be applicable where the gross receipts from business exceeds Rs.2 cr in the financial year 2017-18.
  • Hence, where the gross receipts/total turnover from the business exceeds Rs.2 cr, it is mandatory to fill the Part A of profit and Loss A/c and Part A of Balance Sheet and also file the Audit Report u/s 44AB of Income Tax Act.
  • Taxpayer is advised to follow process as per Sl. No. 1 above strictly in such cases. The benefit of Section 44AD is not available in such cases.

|Read Also: Applicability of Section 234F of Income Tax Act w.e.f. 1st April 2018

3. Taxpayer whose gross receipts in profession exceed Rs 50 Lakhs:

  • It is mandatory to fill the Part A of Schedule Profit & Loss A/c and part A of Balance Sheet and also file the Audit report u/s 44AB of Income Tax Act where the gross receipts in profession exceeds Rs 50 Lakhs for the Financial Year 2017-18.
  • The audit report has to be electronically filed along with the return of income before the due date.
  • The taxpayer is also required to approve/reject the audit report once the same is e-filed by the Chartered Accountant.
  • For the purpose of all the provisions of Income Tax Act, 1961, the date of approval by the taxpayer will be considered as the date of filing of the Audit Report.

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GST Seva Kendra in Tamilnadu Contact Number, 7339666455

GST Seva Kendra in Tamilnadu Contact Number, 7339666455

Do you have a problem with filing GST Returns? (GSTR-1, GSTR-3B & Matching Purchase Register with GSTR-2) 

Best GST Filing Centre in Tamilnadu

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The taxpayer must approach the relevant GST Seva Kendra Centre based on range and division. The list below shows All GST Seva Kendra Chennai Tamilnadu contact details:-

Zone Commissionerate Range Address 1 Address 2 City Pincode State Phone Fax Email
CHENNAI Chennai South Range-1 1st floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 6th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 11th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 16th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 21st floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 E.V.R.Periyar Maligai 3rd floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-1 E.V.R.Periyar Maligai 8th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-1 E.V.R.Periyar Maligai 13th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-1 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-1 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-1 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-2 2nd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 7th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 12th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 17th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 22nd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 E.V.R.Periyar Maligai 4th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-2 E.V.R.Periyar Maligai 9th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-2 E.V.R.Periyar Maligai 14th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-2 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-2 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-2 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-3 3rd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 8th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 13th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 18th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 23rd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 E.V.R.Periyar Maligai 5th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-3 E.V.R.Periyar Maligai 10th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-3 E.V.R.Periyar Maligai 15th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-3 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-3 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-3 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-4 4th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 9th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 14th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 19th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 24th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 E.V.R.Periyar Maligai 6th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-4 E.V.R.Periyar Maligai 11th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-4 E.V.R.Periyar Maligai 16th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-4 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-4 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-4 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-5 5th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 10th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 15th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 20th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 25th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 E.V.R.Periyar Maligai 7th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-5 E.V.R.Periyar Maligai 12th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-5 E.V.R.Periyar Maligai 17th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-5 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-5 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-5 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
GST Seva Kendra chennai contact details

GST Seva Kendra chennai contact details

Do you have a problem with filing GST Returns? (GSTR-1, GSTR-3B & Matching Purchase Register with GSTR-2) 

Best GST Filing Centre in Tamilnadu

Get Expert Assisted Services at an affordable price

Trusted by 55,000+ Happy Businesses

The taxpayer must approach the relevant GST Seva Kendra Centre based on range and division. The list below shows All GST Seva Kendra Chennai contact details:-
Zone Commissionerate Range Address 1 Address 2 City Pincode State Phone Fax Email
CHENNAI Chennai South Range-1 1st floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 6th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 11th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 16th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 21st floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-1 E.V.R.Periyar Maligai 3rd floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-1 E.V.R.Periyar Maligai 8th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-1 E.V.R.Periyar Maligai 13th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-1 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-1 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-1 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-2 2nd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 7th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 12th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 17th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 22nd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-2 E.V.R.Periyar Maligai 4th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-2 E.V.R.Periyar Maligai 9th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-2 E.V.R.Periyar Maligai 14th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-2 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-2 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-2 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-3 3rd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 8th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 13th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 18th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 23rd floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-3 E.V.R.Periyar Maligai 5th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-3 E.V.R.Periyar Maligai 10th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-3 E.V.R.Periyar Maligai 15th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-3 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-3 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-3 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-4 4th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 9th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 14th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 19th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 24th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-4 E.V.R.Periyar Maligai 6th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-4 E.V.R.Periyar Maligai 11th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-4 E.V.R.Periyar Maligai 16th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-4 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-4 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-4 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-5 5th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 10th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 15th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 20th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 25th floor, No. 692 MHU Complex, Nandanam Chennai 600035 Tamilnadu 044-24330066 044-24336285 [email protected]
CHENNAI Chennai South Range-5 E.V.R.Periyar Maligai 7th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-5 E.V.R.Periyar Maligai 12th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-5 E.V.R.Periyar Maligai 17th floor, No.6, Anna Salai, Nandanam Chennai 600035 Tamilnadu 044-24338302/03 044-26217700 [email protected]
CHENNAI Chennai South Range-5 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-5 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
CHENNAI Chennai South Range-5 Newry Towers, No.2054,I Block, II Avenue Ground floor, I2th Main Road, Anna Nagar Chennai 600040 Tamilnadu 044-26142852 044-24338301 [email protected]
Annual Return under GST – GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.

Annual Return under GST – GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.

Annual return (GSTR 9) to be filed once in a year by all registered taxpayers under GST including who is registered under composition levy scheme. It consists of details regarding the supplies (sales) made and received during the year under different tax heads i.e. CGST, SGST & IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

Who should file GSTR-9 ?

All the registered taxable persons under GST must file Annual Return of GSTR 9. However, the following persons are not required to file GSTR 9

  • Input Service distributors
  • Casual Taxable Person
  • Non-resident taxable persons
  • Persons paying TDS u.s 51 of GST Act.

|Read Also: Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Latest Update
The Government on Thursday notified the GSTR-9C form for annual GST audit under which every taxpayer above Rs 2 crore turnover in a financial year would need to fill up a reconciliation statement and also obtain a certification of audit.

Under GST, annual return is to be furnished in GSTR-9 (recently notified on September 4, 2018). In addition, as per Section 35 of CGST Act, 2017, every tax payer whose turnover exceeds Rs 2 crore during a financial year, is required to submit audited annual accounts and a reconciliation statement in GSTR-9C.

The Government on Thursday through the notification No. 49/ 2018 – Central tax dated September 13, 2018 has notified the format for GSTR-9C.

Types of return under GSTR-9 ?

There are 4 types of return under GSTR 9 :

    1. GSTR 9 : GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3B.
    2. GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
    3. GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
    4. GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs  2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

    |Read Also: Tamilnadu Govt exempts Textile Job Working Units from E-way Bill Generation

Due date for filing GSTR-9 ?

GSTR-9 shall be filed on or before 31st December of the subsequent financial year.

For instance, for FY 2017-18, the due date for filing GSTR 9 is 31st December 2018.

Penalty for the late filing of GSTR-9 return ?

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, the total penalty is Rs 200 per day of default. There is no late fee on IGST.

Annual Return filing form GSTR-9

Get Expert to file your GSTR-9

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