Online utility for filing GSTR 9, now available on GSTR portal
This is to bring to your notice that the online filing of GSTR 9 has been made active on the GST portal. It can be accessed after logging in the portal and selecting Services -> Returns -> Annual Return.
Some basic instructions/ information with regards to online filing of GSTR 9 are presented hereunder for your reference-
1. There is no facility for revision of GSTR 9. Therefore, it is advised to file GSTR 9 with utmost care.
2. Online filing tool is available in cases where the number of records in Table 17 (HSN wise summary of outward supplies) or Table 18 (HSN wise summary of inward supplies) are upto 500.
3. Where number of records exceed 500 in Table 17 or 18, then filing will be facilitated through offline utility only. Offline utility is not available for download as of now, but it is expected to be activated very soon.
4. A summary of GSTR 9 is available on the portal for downloading which is based on the GSTR 1 and 3B already filed by the registered person. Such summary is only for representational purpose and the facility to make changes in the fields reflected in the GSTR 9 is available through the online filing tool.
5. Summarized GSTR 1 and 3B for FY 17-18 are also available for downloading.
6. After filling up the details in the respective tables, the registered taxpayer shall click on "Compute liability" button to ascertain the amount of liability. If there is any short payment, then payment of tax can be made through GST DRC-03. Such liability can be paid only in cash.
Due date has been reflected as 30th June 2019 so it is strongly advised to finalize the details to be filled up in GSTR 9 as soon as possible. It is also worth mentioning that due date for GST audit and filing of reconciliation in GSTR 9C is also 30th June 2019, utility of which is expected to be made available on the GST portal very soon. Since audit and reconciliation is to be carried out till 30th June 2019 itself, therefore it is imperative to complete the data in GSTR 9 well before the due dates.