Annual return due date extended

cbec/press-release/Press_Release_0712

Dhirajlalji  pls clarify whether this Annual Return will be auto populated based on our GSTR 3B and GSTR 1 figures with edit format or we will have to feed this seperately ?

a. Mode of filing of GSTR-9

– Online

– Offline (Excel)

b. Facilities for filing of GSTR-9

> Based on GSTR-1 and GSTR-3B filed during the year, facility to download system computed GSTR-9 as PDF format will be available

> Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.

> Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.

> In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions (table 6A, 8A and tax payment entries in table 9).

> ‘Nil’ return can be filed through single click.

c. GSTR-9 Filing through Offline utility

> Offline tool to be downloaded from the portal

>  Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.

>  Table 6A and table 8A will be non-editable.

>  Other values will be editable barring tax payment entries in table 9.

>  After filling up the values, json file to be generated and saved.

>  After logging on the portal, the json file to be uploaded.

>  File will be processed and error if any will be shown.

>  Error file to be downloaded from the portal and opened in the Excel tool

>  After making corrections, file will again be uploaded on the portal.

♦ Correction can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.

♦ Except late fee, if any, no payment is to be made with annual return.

♦ After filing, return can be downloaded as pdf and/or Excel.

♦ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.

♦ Payment can be made on voluntary basis through GST DRC-03, if required.