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GSTR-9 Annual Return Form
GSTR Annual Return Formats
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GSTR ANNUAL RETURN FORMATS - GSTR 9 FORMAT PDF & GSTR 9C FORMAT PDF
GSTR Annual Return Formats - GSTR 9 Format PDF & GSTR 9C Format PDF
Updated on: Apr 5th, 2023
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6 min read
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CONTENTS[Show]
The government regularly changes the GST annual return form and reconciliation statement PDF formats, i.e., Forms GSTR-9 and GSTR-9C. With these changes, it becomes difficult to access the latest GSTR 9 PDF format and the latest GSTR 9C PDF format.
You must compulsorily file GSTR-9 & GSTR-9C annual return forms if the cumulative turnover of a particular financial year is more than a defined threshold, explained in the later sections. The due date is 31st December of the year following every financial year.
In this article, we provide a complete overview of GST annual return forms and the PDF format, i.e., GSTR-9 PDF format and GSTR-9C Annual Reconciliation Statement PDF format.
Latest Updates
31st March 2023
(1) GST amnesty scheme for GSTR-9 delayed filing- The CBIC has notified vide 07/2023 dated 31st March 2023 to waive off late fee in excess of Rs.20,000 (i.e., 10,000 each under central and state GST laws) for delayed filing of GSTR-9 for years 2017-18 up to 2021-22 if filed between 1st April 2023 to 30th June 2023.
(2) CGST Notification 07/2023 has notified the GST Council recommendation.
Any delay in the filing of annual returns in form GSTR-9 FY 2022-23 onwards attracts concessional late fee for the following categories of registered taxpayers-
Turnover up to Rs.5 crore filing GSTR-9 after due date attracts a late fee of Rs. 50 per day (i.e., 25 each under central and state GST laws) subject to max cap 0.04% of turnover in state/UT ( or 0.02% each under central and state GST laws).
Turnover over Rs.5 crore to 20 crore filing GSTR-9 after due date attracts late fee of Rs 100 per day(i.e., 50 each under central and state GST laws) subject to max cap 0.04% of turnover in state/UT ( or 0.02% each under central and state GST laws).
PDF Format of GSTR-9 Annual Return Form
The GSTR-9 is an annual GST return filed by all regular GST-registered taxpayers. However, it is optional for taxpayers whose cumulative turnover is at most Rs.2 crore in a financial year. The GSTR 9 format primarily contains details of sales and purchases in a year, any amendments made, tax liability, input tax credit, refund, HSN summary, and tax demanded and paid.
A few types of taxpayers need not file GSTR-9, such as casual taxable persons, non-resident taxable persons, persons deducting TDS or collecting TCS and input service distributors.
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