GSTR-9 Annual Return Form e-Filing Process for FY2024-25

What Does the Term GSTR 9 Identify?

The GSTR 9 is an annual filing required by taxpayers, summarizing all supplies made and received across different tax heads (CGST, SGST, and IGST) throughout the year. It includes turnover and audit specifics.

For taxpayers with a turnover exceeding Rs. 2 crores, authorities have introduced the GSTR 9C audit form. This annual filing reconciles the information in GSTR 9 with the taxpayer's audited financial statements, ensuring accuracy and alignment between the two.

GST Annual Returns Types

GSTR-9: With a turnover of more than 2 cr the tax entities are required to file the GST annual returns using Form GSTR-9. Comprehensive monetary records are there in this return.

GSTR-9A: GSTR-9A should be posted by the registered assessee who chooses the GST composition scheme. The same tailored proceed back addresses the certain urges of the composition scheme contributors.

GSTR-9C: GSTR-9C serves to align a taxpayer's yearly filings in GSTR-9 with the numbers reported in their audited financial statements for the specific fiscal year. This reconciliation statement holds significant importance for entities mandating an annual audit of their accounts.

Last Date to File GST Annual GSTR 9 Return Form

• Financial Year 2024-25 – 31st December 2025
• Financial Year 2023-24 – 31st December 2024
• Financial Year 2022-23 – 31st December 2023

Method to File GSTR-9 Filing

Step 1: Sign in and navigate to GSTR-9

Access your GST Portal account and move to the ‘Returns Dashboard.’ Tap on ‘Annual Return.’ Alternatively, you may even discover it in your dashboard. Opt for the relevant ' Financial Year ' on the ‘File Annual Returns’ page. You will get hold of a crucial message outlining the steps for Online/Offline GSTR-9 submission. Tap on ‘Prepare Online.

Step 2: Answer the question to find out whether a NIL proceed back or an annual return with the data

Find whether or not you want to document a Nil return for the monetary year with the aid of choosing Yes or No. Select Yes if all the below-mentioned conditions are satisfied:

1. No outward supplies made
2. No receipt of goods/services
3. There are no different liabilities to record
4. No claimed credit No refund requests
5. No demand orders receive

Tap on all four tabs to download:

• GSTR-9 system-generated summary
• GSTR-1 summary GSTR-3B summary
• Table-8A report information

These downloaded summaries shall assist in reconciliation and provide the in-depth information that is needed for different sections.

Read also: Most-important GST Interview Q & A for Taxpayers in 2023

Step 4: Review the GSTR-9 Draft in Excel or PDF Format

The assessee could see the form in PDF in Excel format

For previewing the PDF: Tap on "Preview GST-9 " in the GSTR-9 dashboard. Download the draft version, verify the same, and if modifications are required, make them online before restoring the draft version.

To preview in Excel: Tap on 'Preview GSTR-9 (Excel) in the GSTR-9 dashboard. Download the draft and go to the provided link. Extract the GSTR-9 Excel summary file from the zip file. If adjustments are necessary, make them online and re-draft.

Step 5: Compute Liabilities and Late Fees

Post-tapping on the Calculate Payables the GST portal shall process the information from distinct sections. It shall indeed levy a late fee for late filing. A confirmation message shall prompt that permits you to carry on the submission. The taxpayers can pay the funds from the electronic cash book. When the cash book balance gets insufficient then more payments could be made via net banking over the counter or via NEFT/RTGS with the additional payment challan.

Please ensure late fees are settled before filing returns. Taxpayers are advised to revisit the draft in PDF/Excel format as highlighted in step 4.

Step 6: Proceed with the Submission of Your Annual Return

• Verify the declaration box and choose the "Authorized signatory".
• Tap on “GSTR-9 File”.
• An application submission page will prompt with two submission options.
• File from DSC: Browse and choose the certificate, then sign and submit.
• File with EVC: one-time password will be sent to the registered email ID and mobile number. Verify OTP. After verification, the status of the return will change to 'Filed.