• Kyle Jay


What is GSTR-9 and who is liable to document GSTR 9?

It is an annual re-visitation of being documented by all enlisted taxpayers under GST irrespective of the turnover of a substance. The return consists of details such as inward/outward supplies, taxes paid, discount claimed, demand raised and ITC availed by the taxpayer. All enlisted taxpayers are expected to record GSTR-9 except :

Casual taxpayers

Input Service Distributors

Non-occupant taxpayers

Taxpayers deducting/collecting tax at source under Section 51 or Section 52

(Note: Composition taxpayers have to record GSTR-9A, and E-commerce operators have to document GSTR-9B.)

Check the complete GST Guide to know more about GST.

2. If the business has moved from Regular to Composition Scheme or vice versa inside the same FY, what are the implications in the Annual Return? How are the computations to be finished?

In cases where the business of an assessee is moved from Regular to Composition or vice versa, the turnover and purchases have to be segregated in the accompanying manner:

Turnover of a period where the assessee is enlisted under Regular Scheme: Should be accounted for in GSTR-9

Turnover of a period where the assessee is enrolled under Composition Scheme: Should be accounted for in GSTR-9A.

Segregate purchases: Compute purchases for the period during which an assessee was enlisted as a Regular taxpayer and report the same under GSTR-9 to claim ITC. In any case, ITC cannot be claimed on purchases made during the period where the assessee was enrolled under Composition Scheme.

3. During the Year assuming that there is a mistake between CGST, SGST and IGST interchanged in detailing, but the gross value of the taxes matches, can the same be correctly announced in GSTR 9?

In the event that CGST, SGST, and IGST are interchanged while revealing in GSTR-1, the same cannot be corrected while recording GSTR-9. Table 9 - Details of taxes paid of GSTR-9 cannot be altered except the tax payable column. Notwithstanding, the assessee can correctly report the actual taxes payable under respective heads while updating Table 9, however, this correct announcing doesn't account for automatic intra-adjustment of tax under CGST, SGST, and IGST. The shortfall of tax should be paid off while documenting GSTR-3B of the subsequent month or by recording DRC-03 and the taxes paid in excess incorrectly can be claimed as a discount. Also, there is no interest liability on taxes in the blink of an eye paid in such cases.

4. A sales figure that was originally announced as B2C sales in GSTR-1, was later corrected to B2B sales, how could the detailing be finished?

Table 4 of GSTR-9 requires details of both B2B and B2C supplies. In this case, the assessee has to report sales under B2B in Table 4, as this is the correct classification despite the fact that it was wrongly announced as B2C in GSTR-1.

5. A GSTR-3B was documented with wrong (excess) outward supplies and tax paid on the same, but the actual/correct supplies were declared in GSTR-1 for the same time frame, then, at that point, in that case, is there any way to have the money in question returned of excess amount paid?

In the event that taxes are mistakenly paid in excess in GSTR-3B, the same can be claimed as a discount (according to Section 54 of CGST Act) or be adjusted against tax payments of subsequent periods. But, the same cannot be claimed however GSTR-9. The discount should be claimed by making an application for the same on the GST portal. GSTR 9 9A 9B 9C

Check here for the best GST accounting software

6. Sales that were originally announced as "With the payment of taxes", was later corrected to "Without payment of Taxes", should this be accounted for in Table 4C?

As the correct nature of sales, in this case, is without payment of taxes, the same ought to be accounted for in Table 5A and not Table 4C of GSTR-9. A correct announcing should be done in GSTR-9 irrespective of the fact that it was wrongly revealed in GSTR-1 as 'With the payment of taxes'.

7. In the event that a LUT had not been executed, and sales had been accounted for as "Without Payment of Taxes, should the same currently be treated as Exports with payment of Taxes?

Non-execution of LUT is a procedural resistance. Such resistance cannot turn the nature of the transaction from 'trades without payment of tax' to 'sends out with payment of tax'. A taxpayer needs to report the transaction under Table 5 of GSTR-9 as "Products without payment of tax". Penal consequences, if any, should be dealt with.

8. Assuming an advance was received in 2017-18, the invoice is given in 2017-18, but belatedly announced in GSTR 1 in FY(2018-19) , how is this to be dealt with in Table 4F?

This transaction ought to be accounted for in Table 4A (in case supply is made to unregistered individual) or Table 4B (in case the stock is made to enrolled individual). Announcing under Table 4F is required just when the tax on advances is paid but the invoice isn't given.

9. Switch Charge had been paid, but wrongly announced in GSTR-3B in as against 3.1.d, how might this be rectified while recording GSTR-9?

An assessee should make a correct announcing under GSTR-9 by disclosing the opposite charge paid under Table 4G despite the fact that assuming there is incorrect detailing under GSTR-3B.

10. Can a discount be claimed for Credit Notes which cannot be adjusted in 2018-19 for FY 2017-18?

No, a discount of credit notes which cannot be adjusted in FY 2018-2019 (pertaining to FY 2017-2018) cannot be claimed as the incidence of tax on such stock has been passed to the recipient.

11. What is the difference between GSTR 9 9A 9B 9C?

Here is the difference between GSTR 9 9A 9B 9C.

According to Rule 80 of CGST Rules 2017, below are the various kinds of Returns under GSTR 9 Form: GSTR 9: To be recorded by the regular taxpayers documenting GSTR 1, GSTR 2, GSTR 3, GSTR 3B during the financial year.

GSTR 9A: To be documented by Composition Scheme Taxable people

GSTR 9B: To be documented by Electronic Commerce Operator

GSTR 9C: To be documented by People who are expected to get their accounts audited under Sec 35 of CGST Act

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