TIPS FOR FILING GST ANNUAL RETURN

NICAI Updates:

1. As a taxpayer, you need to file Annual Return Form GSTR-9/9A/9C for financial year 2017-18 on GST Portal latest by 30th June, 2019. Kindly note that Annual Return is to be filed even if the taxpayer has cancelled his GST Registration during this financial year.
2. The taxpayers are required to file Form GSTR 1 / GSTR 4, and GSTR 3B for all the period July 2017 to March 2018, before filing Annual Return. Please ensure you have filed all applicable return for this period.
3. To make the Annual Return filing process easy on GST portal, a facility has been provided for downloading the Form GSTR-9/9A system computed summary & filed Form GSTR 4/ GSTR 1/ GSTR 3B summary in PDF format by clicking download button. This will help you check it with your actual data for accuracy and in case of difference; you may edit such data before filing the Annual Return. You will not be able to edit tax paid data.
4. In case there is differential tax liability, you may pay the differential tax through DRC -03 functionality before or after filing Annual Return.
5. In case you were composition taxpayer for certain period and then became regular taxpayer, during Financial Year 2017-18, you are required file annual return Form GSTR 9A as Composition taxpayer and GSTR-9 as regular taxpayer. In other words, such taxpayers will file both Form GSTR-9 and Form GSTR 9A for the Financial Year 2017-18.
6. The Help for Form GSTR-9/9A/9C is available at websites. You are requested to file your Annual Return (Form GSTR-9/9A, 9C) at the earliest, to avoid last minute rush and to avoid payment of late fee.