Learn how to file GSTR-9 through these steps
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.
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.
‘Login’ to ClearTax GST, select a ‘Business’. Under the ‘Returns’ tab, select ‘GSTR-9’ or Click on the ‘File GSTR-9’ button.
Once the data for GSTR-9 is prepared and reviewed, click on File GSTR-9
ClearTax AssistantЀ to File GSTR-9 (in case you have not installed the ClearTax Assistant)
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.
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.
Once the GSTR-9 is reviewed, Click on File GSTR-9. Now click on .Download GSTR-9 JSON to download a JSON file.
Login to the GST Portal. Enter the login credentials and Captcha and click on Login.
Click on Annual Return to proceed further
Under Annual Return GSTR-9Ѐ,click on Prepare Offline(as we have already downloaded the JSON file)
Click on Choose File to upload the downloaded JSON file.
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