The GSTR 9 document shall be filed by all enrolled GST

  • GSTR 9 is an initial payment that enrolled GST holders must submit once a year.
  • It includes information on goods produced and obtained under various taxation tops during the year
  • e.g. CGST, SGST, and IGST, respectively. The data provided in the monthly or weekly reports are consolidated over the year.


Persons are not required to file GSTR 9

  • Casual Taxable Person
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS under section 51 of the GST Act.

Forms covered under GSTR-9

GSTR -9 –  Taxable assessee who are filing GSTR-1, GSTR-2, and GSTR-3

GSTR -9 A – By composition registered dealers

GSTR -9 A  – E-commerce operators who have filed GSTR-8

GSTR -9 A – Taxpayers whose annual turnover exceeds INR 2 crores during the financial year.

Forms covered under GSTR-9

  1. GSTR 9 shall be filed for the following financial year on or before 31 December.
  2. For FY 2017-18, as at the 31st Council of GST Council on 22 December 2018 *, the approved day for requesting GSTR 9 is 30 June 2019.

Penalty for Non-filing of GSTR 9

  • The full penalty is Rs 200 per day of consideration, up to an estimated sum of 0.25% on the government or federal land, based on late payment for GSTR after the prior dates under Rs 100 under the CGST 100 under the SGST. No early IGST payment is available.
  • Tax is paid at an annual level of 18 percent. The quantity of tax to be charged will be calculated by the taxpayer.

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