GST ANNUAL RETURN

How to File GST Annual Return for 2021

GST was implemented in India on 1st July 2017 and now over 1.3 crore businesses have been registered under GST registration. The companies registered under GST, have to file annual returns on the return due date as per GST guidelines.

If a company has a turnover of 2 crores, the company has to file GST irrespective of their business or sales during the return filing period. However, all the small or big businesses under GST registration have to file GST before the due date.

Who should file GSTR 9?

All the registered business and taxable persons under GST, have to file their GSTR 9. Check out the list of the entity that doesn’t have to file GSTR 9:

  • Opting Composition scheme
  • Casual taxpayer
  • Distributor of input service
  • Non-resident’s taxpayer
  • Taxpayer paying TDS under section 51 of CGST act.

What are the details to be filled in the GSTR-9?

GSTR-9 is divided into 19 sections under 6 parts. Each part requires certain details that are available in your previous filed returns:

  • The taxpayer has to fill in the annual sales, which are divided into two parts that are subject to tax and not subject to tax.
  • From the purchaser’s side, you have to fill the annual value of inward supplies.
  • The purchases have to be divided into input, input services, and capital goods.
  • Product details related to ITC needs to be filled in while filing GSTR-9.File GSTR-9 No

Due Date, Penalty, and Late fee


  • For the financial year 2019-2020, the due date for filing form GSTR-9 and GSTR-9C have been extended up to 31st March due to the pandemic. 
  • The late fees for the GSTR 9 are Rs.100 per day per act. In case of late filing, the late fees of Rs. 100 under CGST and Rs 100 under GST will be applicable.
  • Thus the total penalty is 200. It is implemented on 0.25% of the taxpayers’ turnover in the relevant union territory and state. 
  • There is no late fee on IGST.

GST Annual Return Types

GSTR 9

Entities having turnover of more than 2 crores have to file under GSTR-9.

GSTR-9A

Taxpayer entities who have opted for the GST composition scheme have to file under GSTR-9A. 

GSTR-9C

All the taxpayers have to file the GSTR-9C as reconciliation in the financial year.

Frequently Asked Questions

How many subcategories are under GSTR-9?

There are four subcategories under GSTR-9. The four categories are GSTR-9, GSTR-9A, GSTR-9B, and GSTR-9C. 

What is the penalty for not filing the GST Return?

According to section 47(2) of the Central Goods and Service Tax Act, the person has to pay the penalty of Rs. 100 per day (CGST) + Rs. 100 per day(SGST), which is Rs.200 per day for not filing the GST before the deadline. However, the maximum amount of penalty charged is 0.25% of the total turnover. 

What is the due date of filing GSTR 9?

According to the updates, the due date is extended by CBIC. CBIC extended the due date of GSTR 9 & 9C for the FY 2019-20 to March 2021.

If a taxpayer chooses a composition scheme during the financial year, is he/she required to file GSTR 9?

Every taxpayer who opted for the composition scheme has to file the GSTR 9 during the financial year