How to file GST 9/ GSTR 9

Stage 1 : Gather the documents required for preparing GSTR 9

Prerequisites of filing GST 9

1)    Go to Services>Returns>Annual Return>Select FY>GSTR9>Prepare online>

Select No for Nil return

a)    Download GSTR9 System Computer summary (Before downloading click on compute liabilities, as it updates many fields in GSTR9)

b)    Download GSTR-1 Summary

c)    Download GSTR-3B summary

Please note that all the PDF files downloaded will have annual data for applicable fields only. If data is nil for any field the respective field will not be generated in pdf file.

2)    Download Comparison of Liability declared & ITC claimed Report for FY 2017-18: Services > Returns > Returns Dashboard > FY 2017-18 : March > Comparison of Liability declared & ITC claimed > View > Click on Refresh Button> Click on download button ( This will be master report)

• Download Credit & Liability Statement along with 4 Reports available i.e.

1. Liability other than Export/Reverse Charge
2. Liability Due to Export and SEZ Supplies
3. Liability due to Reverse Charge
4. ITC Credit Claimed & Due

Stage 2 : Analyse the Documents gathered in Stage 1

Once you have all the documents downloaded in stage 1 , you will observe that there are lot of differences in figures of sales, output liability and Input credit.

Commonly observed mismatches are as follows

1)    From Master report sheet (Liability declared & ITC claimed)

 Tax liability as per GSTR3B should be equal or higher than as per GSTR1.

(Do not look at difference for ITC claimed as it is combined. The same should be analysed from report generated at point 4 above.

2)   ITC Credit Claimed & Due

Look out for the positive figures. Positive figures reflect ITC claimed higher in GSTR 3B and appearing lower in GSTR 2A.

 

Freeze and zero in to correct figures of

1. Sales : IGST- CGST- SGST
2. NIL Rated Sales, Exempt Sales
3. RCM Liability : IGST- CGST- SGST
4. Input Claimed : IGST- CGST- SGST
5. Input Reversed : IGST- CGST- SGST
6. Input as per GSTR 2A : IGST- CGST- SGST

Differences/Mismatch may arise due to following

1. Differential reporting in GSTR 3B & GSTR 1 – Pay additional Liability through DRC -03
2. Under/Over reporting of Outward Supplies in GST Returns – Show only Correct Amounts in GSTR 9 – Refer Point 3 to 5 below
3. Amendments done during the same Financial Year – Show in Table 4 –Point K & L
4. Amendments done during the subsequent Financial Year – Show in Amendments Table 10 & 11.
5. Non-reporting of Sales Invoices altogether – Add in Table 4 & Table 5 & Pay Tax on Differential amount with Interest
6. Non-availment of ITC – ITC not availed upto prescribed deadline will lapse
7. Delayed availment of ITC in Next FY – Show in Table 8 – Point C
8. Excess availment of ITC – Bifurcate only Correct ITC in Table 6 & pay interest on excess availment.

Possible Errors	Possible Solutions
Sales pertaining to this year shown in next financial year.	Show Sales & its Tax in Table 10 Supplies / tax declared through Amendments (+) (net of debit notes) No need to show such sales in Table 4 If no other Difference in Sales, the 5N+10-11 = Total Sales & Its Tax for the year 2017-18
ITC in GSTR2A being higher than that claimed in GSTR 3B	Show such ITC in 8E: ITC available but not availed.
Excess-Reporting of ITC in GSTR 3B Not rectified within the same FY	File DRC 3 Services>User Services>My Application> Select period> Select Voluntary> Select Sec 73(5).
Under reporting of GST Payable	File DRC 3 Services>User Services>My Application> Select period> Select Voluntary> Select Sec 73(5).

Stage 3 File/fill the correcting figures as arrived in Step 2 

1) In Table 6  Bifurcate the total ITC claimed as per GSTR-3B. Bifurcation to be provided in table 6 GSTR-9. Bifurcate Input Claimed into Inputs, Input Services & Capital Goods.
2)  Pay special attention to Table 9: The effect of any ammendment made in GSTR 9 has to be manually entered in GST payable in Table 9. Ideally payable figure should match Total of Point 13 (5N+10-11) - Table 14(paid). But the same is not auto computed and you have to check if the figure is same or not.

3) In Table 17 & 18: Fill HSN code wise summary for outward and inward supplies.

Click on Compute liabilities to see if any thing appears in Table 19.

Verify all the Details & Submit the return by Computing Liabilities & File with OTP/DSC

Credits: Aforesaid information has been complied based on inputs from CA Sagar Gambhir, Ludhiana (casagargambhir@gmail.com).