# GSTR-9 ## Basics of GSTR-9 ### What is GSTR-9 annual return? GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note: * It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. * It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures. ### Who should file GSTR-9? All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9: * Taxpayers opting composition scheme (They must file GSTR-9A) * Casual Taxable Person 22 * Input service distributors 7 * Non-resident taxable persons 5 * Persons paying TDS 5 under section 51 of CGST Act. ### Step 1: Login and Select Business **‘**Login’ to ClearTax GST, select a ‘Business’. Under the ‘Returns’ tab, select ‘GSTR-9’ or Click on the ‘File GSTR-9’ button. ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-Mai61tAKWjUvdE0fGKI%2F-MaivJLUvaUejiRLXnj_%2Fimage.png?alt=media\&token=3e52bc24-c9fd-47c6-80ea-3ff3dd3a8466) Once the data for GSTR-9 is prepared and reviewed, click on File GSTR-9 ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-Man6xW3yohAlXjOynKk%2Fimage.png?alt=media\&token=38a216eb-9e5d-4846-897c-6721659d3f66) ### Step 2: Click on the Cleartax Assistant ClearTax AssistantЀ to File GSTR-9 (in case you have not installed the ClearTax Assistant) ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-Man732HqbKwMbt9ibIY%2Fimage.png?alt=media\&token=97e63d36-1952-46be-9d40-ae8151d61ed7) It will redirect you to the GST Portal. Click OK to enter the Captcha and press Login. ClearTax Assistant helps autofill the required data for filing GSTR-9. ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-Man7vFzb5ah6bAYZz2Q%2Fimage.png?alt=media\&token=3a03ed86-155d-431f-bbca-154e42d13ef7) Once the ClearTax Assistant is done auto-filling the data in the Form GSTR-9, it displays a success message to the user. It also lists out the HSN codes which were skipped while saving data in HSN summary tables. ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-Man8Q_6VGNpxNMxVYVX%2Fimage.png?alt=media\&token=20e17089-638d-421a-97a6-7a6178caf3c5) ### Step 3: Download GSTR-9 JSON Once the GSTR-9 is reviewed, Click on File GSTR-9. Now click on .Download GSTR-9 JSON to download a JSON file. ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-Man9Co3Tbu252ZP8i0i%2Fimage.png?alt=media\&token=a31744bf-e105-4899-b399-c5df56ed2932) ### Step 4: Login to GST Portal Login to the GST Portal. Enter the login credentials and Captcha and click on Login. ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-Man9q-OX5RV9j9V8xJZ%2Fimage.png?alt=media\&token=fdbfa18b-6c56-4dd7-b02c-cc84bcc96162) ### Step 5: Click on Annual Return Click on Annual Return to proceed further ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-ManAIMhLIvDQxpPuoxr%2Fimage.png?alt=media\&token=2a309889-9ad4-4f42-ba8f-0f5fa6e111b0) Under Annual Return GSTR-9Ѐ,click on Prepare Offline(as we have already downloaded the JSON file) ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-ManW6dOOYba7TAP9-0r%2Fimage.png?alt=media\&token=01fbf0c8-87fb-4e08-b82d-0001d3acb3c2) ### Steps 6: Upload JSON File Click on Choose File to upload the downloaded JSON file. ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-ManWvlgzW6sN7KKIYgX%2Fimage.png?alt=media\&token=8263672e-d2f5-4cbd-90c2-3eb9ae0f9b5b) ### Steps 7: File GSTR-9 Your JSON file will be uploaded successfully. It may take up to 15 minutes for validation. Once its done click on Back to File Returns and file your GSTR-9 ![](https://1228935104-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-MZESjKfghy4dwB5DEJ1%2F-MamaqOziQ4RlJi9GwKm%2F-ManXKgBUCsawUxsm2ee%2Fimage.png?alt=media\&token=ea231626-344b-4e6d-aba9-f4f934b3ccda) ## Feedback {% embed url="" %}