Annual return forms for the fiscal year 2021–2022 have been made public via Notification No. 14/2022–Central Tax dated 05.07.2022.

Details / Format of FORM GSTR-9 (Annual return for regular taxpayers):

There are six components and 19 tables in the Annual Return FORM GSTR-9. Before filing this return, all FORM GSTR-1 and FORM GSTR-3B for the fiscal year that the return is to be filed for must be submitted.

It should be noted that extra liabilities for the FY 2017–18, FY 2018–19, FY 2019–20, FY 2020–21, and FY 2021–22, if applicable, may be disclosed in this return but not in FORM GSTR-1 or FORM GSTR-3B. Taxpayers cannot, however, use this return to obtain an input tax credit.

The FORM GSTR-9’s structure is described in full as follows:

Part I: Basic Details

Table 1: Financial Year

Table 2: GSTIN

Table 3A: Legal Name

Table 3B: Trade Name (if any)

Part II: Details of Outward and Inward supplies made during the financial year

Table 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable

Table 5: Details of advances, inward and outward supplies made during the financial year on which tax is NOT payable

Part III: Details of ITC for the financial year

Table 6: Details of ITC availed during the financial year

Table 7: Details of ITC reversed and ineligible ITC for the financial year

Table 8: Other ITC-related information

Part IV: Details of tax paid as declared in returns filed during the financial year

Table 9: Details of tax paid as declared in returns filed during the financial year

Part V: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period

Table 10: Supplies/tax declared through amendments (+) (net of debit notes)

Table 11: Supplies/tax reduced through amendments (-) (net of credit notes)

Table 12: Reversal of ITC availed during the previous financial year

Table 13: ITC availed for the previous financial year

Table 14: Differential tax paid on account of declaration in tables 10 and 11 above

Part VI: Other Information

Table 15: Particulars of demands and refunds

Table 16: Information on supplies received from composition taxpayers, deemed supply under Section 143 and goods sent on an approval basis

Table 17: HSN-wise summary of outward supplies

Table 18: HSN-wise summary of inward supplies

Table 19: Late fee payable and paid

Note: Towards the end of the return, a taxpayer is given the option to pay any additional liability declared in this form, through FORM DRC-03. The taxpayer has to select “Annual Return” in the drop-down provided in FORM DRC-03.

Details / Format of Form GSTR-9A (Annual return for composition taxpayers):

The Annual Return FORM GSTR-9A has been divided into five parts containing 17 tables.

The structure of FORM GSTR-9A is detailed as given:

Part I: Basic Details

Table 1: Financial Year

Table 2: GSTIN

Table 3A: Legal Name

Table 3B: Trade Name (if any)

Table 4: Period of composition scheme during the financial year

Table 5: Aggregate Annual Turnover of the previous financial year

Part II: Details of Outward and Inward supplies made during the financial year

Table 6: Details of outward supplies made during the financial year

Table 7: Details of inward supplies on which tax is payable on reverse charge (net of credit/debit note) for the financial year

Table 8: Details of other inward supplies for the financial year

Part III: Details of tax paid as declared in returns filed during the financial year

Table 9: Details of tax paid as declared in returns filed during the financial year

Part IV: Particulars of the transactions for the previous FY declared in returns of April to September of the current FY or up to date of filing of Annual Return of the previous FY, whichever is earlier

Table 10: Supplies/tax declared through amendments (+) (net of debit notes)

Table 11: Inward supplies liable to reverse charge declared through amendments (+) (net of debit notes)

Table 12: Supplies/tax reduced through amendments (-) (net of credit notes)

Table 13: Inward supplies liable to reverse charge reduced through amendments (-) (net of credit notes) Table 14: Differential tax paid on account of the declaration made in Table 10, 11, 12 & 13 Part V: Other Information

Table 14: Differential tax paid on account of the declaration made in Tables 10, 11, 12 & 13

Part V: Other Information

Table 15: Particulars of demands and refunds

Table 16: Details of credit reversed or availed

Table 17: Late fee payable and paid

Note: Towards the end of the return, the taxpayer is given the option to pay any additional liability declared in this form, through Form DRC-03. The taxpayer has to select “Annual Return” in the drop-down provided in Form DRC-03.

Details / Format of Form GSTR-9C (Reconciliation Statement):

The reconciliation statement in FORM GSTR-9C has been divided into five parts containing 17 tables.

It is mandatory to file all FORM GSTR-1, FORM GSTR-3B, and FORM GSTR -9 for the current financial year before filing this return. The reconciliation statement is to be filed for every GSTIN separately. The reference to the current financial year in this statement is the financial year for which the reconciliation statement is being filed.

The structure of FORM GSTR-9C is detailed as given:

Part I: Basic Details

Table 1: Financial Year

Table 2: GSTIN

Table 3A: Legal Name

Table 3B: Trade Name (if any)

Table 4: Are you liable to audit under any Act?

Part II: Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9):

Table 5: Reconciliation of gross turnover

Table 6: Reasons for un-reconciled difference in annual gross turnover

Table 7: Reconciliation of taxable turnover

Table 8: Reasons for un-reconciled difference in taxable turnover

Part III: Reconciliation of tax paid

Table 9: Reconciliation of rate-wise liability and the amount payable thereon

Table 10: Reasons for un-reconciled payment of the amount

Table 11: Additional amount payable but not paid (due to reasons specified in Tables 6, 8, and 10 above)

Part IV: Reconciliation of Input Tax Credit (ITC)

Table 12: Reconciliation of net Input Tax Credit (ITC)

Table 13: Reasons for un-reconciled difference in ITC

Table 14: Reconciliation of ITC declared in Annual Return (FORM GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of accounts

Table 15: Reasons for un-reconciled difference in ITC

Table 16: Tax payable on the un-reconciled difference in ITC (due to reasons specified in Tables 13 and 15 above)

Read More: GST ANNUAL RETURNS

Part V: Additional liability due to non – reconciliation

Table 17: Additional liability due to non – reconciliation

Note: Towards the end of the return, the taxpayer is given the option to pay any additional liability declared in this form, through FORM DRC- 03. The taxpayer has to select “Reconciliation Statement” in the drop-down provided in FORM DRC-03.

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