Shreyansh Singh, an IIT Kanpur alumnus, has eight years of experience in the finance industry. He has spent 5 years at American Express developing mid to long-term strategies for multiple markets including US, Europe and India. Shreyansh currently leads Growth and Strategy initiatives at Pice.
4 Mar 25
12 mins
Share
How to File GSTR 9 Annual Return Using Offline Utility?
GSTR 9 is mandatory for taxpayers with turnover over ₹2 crore, consolidating all GST filings.
Exemptions include composition taxpayers, casual taxpayers, input service distributors, and non-residents.
Offline filing requires downloading the tool, preparing a JSON file, validating, and uploading it.
Due date is 31st December, though extensions may be granted.
Late filing penalties apply, up to 0.50% of turnover.
The Goods and Services Tax has been a significant reform in the Indian taxation system. Filing timely GSTR forms is a compliance requirement for businesses in India and a crucial aid for streamlining operation efficiency. One of the key components of the GST ecosystem is GSTR 9.
Filing GSTR 9 is mandatory for all registered taxpayers. It serves as a consolidated annual return, comprising information on all monthly and quarterly filing returns filed in the particular financial year.
While there are numerous ways to file GSTR 9 online, the Government-provided offline utility has been one of the preferred and most user-friendly options for filing GSTR 9. Followingly this comprehensive guide points out the crucial details on how to file GSTR 9 annual return using offline utility.
What Is GSTR 9?
Before diving into the detailed process, it is crucial to understand what exactly GSTR 9 is. Simply put, GSTR 9 is an annual return that must be filed by every GST-registered taxpayer. It reconciles the tax liability of taxpayers and identifies discrepancies, ensuring failsafe adherence to GST regulations.
Filing GSTR 9 is compulsory for all taxpayers with an annual turnover limit of more than ₹2 crore. For businesses with a turnover of up to ₹2 crore, filing GSTR 9 is an optional choice. Filing GSTR 9 on time is important because this annual return:
Consists of all information related to inward and outward supplies that are received or made during the specific fiscal year under different tax heads (CGST, IGST, SGST)
Consolidates all monthly and quarterly returns (GSTR 1, GSTR 2B, GSTR 3B) filed in the relevant year. It aids in reconciling extensive data with end-to-end disclosure of transactions.
GSTR 9 Applicability
All vendors must file Form GSTR-9 based on their registration type, GST annual return limit and activities during the financial year. Take a look:
Regular Taxpayers: If you are a regular taxpayer, you need to file Form GSTR-9. This includes all businesses that follow standard tax rules.
SEZ Developers and Units: If a dealer operates in a Special Economic Zone (SEZ), either as a unit or a developer, he/she also needs to file Form GSTR-9.
Transition from Composition Scheme: If you moved from a composition scheme to normal taxpayer status during the year, you must file Form GSTR-9. This shows your change from a simpler tax system to a standard tax system.
Now that you know about the applicability of GSTR 9, it is important to understand who is not required to file GSTR 9:
Composition Taxpayers: Registered taxpayers under the composition scheme whose aggregate turnover in the preceding fiscal year was within ₹1.5 crore.
Casual Taxpayers: People who occasionally do business activities, known as casual taxpayers, do not need to file the Annual Return using Form GSTR-9.
Input Service Distributors: Suppliers of either goods or services or both who receive tax invoices for input services. They are not required to file GSTR 9.
Non-resident Taxable Persons: Individuals who live outside the country but conduct taxable transactions in India are called non-resident taxpayers and they are not required to file Form GSTR-9.
Persons Paying TDS Under Section 51 of CGST Act: Filing GSTR 9 for individuals who are paying tax deducted at source under Section 51 of the CGST Act are non-essential.
Persons Collecting TCS Under Section 51 of CGST Act: Similarly, a person who collects tax collected at source is needless to file GSTR 9.
Types of GST Annual Returns
There are four types of GSTR 9 forms. Here are the details:
GSTR 9: Regular taxpayers who file GSTR 1 and GSTR 3B must also file GSTR 9.
GSTR 9A: Taxpayers registered for GST who choose to use the composition scheme must file GSTR-9A. This return includes all the information they submitted in their quarterly returns for the fiscal year.
GSTR 9B: E-commerce operators who completed GSTR 8 during the fiscal year can file GSTR 9B.
GSTR 9C: Taxpayers with an annual turnover over ₹2 crore must file GSTR 9C. It is used to file the reconciliation statement for a specific financial year. This form matches the annual returns filed in GSTR-9 with the figures in the taxpayer's audited financial statements.
Note:
For filing GSTR 9C, taxpayers who undergo an annual GST audit of their accounts need to use GSTR-9C. A qualified Chartered or Cost Accountant must carefully prepare and certify the form.
Taxpayers must submit this certified form along with both the Annual Returns in GSTR-9 and the audited financial statements. They can complete this process through the GST portal or at a designated Facilitation Centre.
Eligibility Criteria for Filing GSTR 9
GSTR-9 is an annual return that all registered regular taxpayers must file if their annual revenue is over ₹2 crore. This limit helps businesses with significant financial transactions report their dealings and taxes correctly.
For businesses with a turnover of up to ₹2 crore, filing GSTR-9 is optional. Each year, the GST department sets the turnover limit that requires GSTR-9 to be filed.
The due date for filing GSTR 9 for a particular fiscal year is 31st December of the subsequent financial year. For example, you must file GSTR 9 for 2024-2025 by 31st December 2025. Note: the Government of India often extends the due date. Ensure to stay updated with the latest notifications on the GST portal to ensure timely submission.
Prerequisites for Filing GSTR-9
Since you are willing to know how to file GSTR 9 annual returns using the offline utility, it is crucial to know about its system requirements too. Take a look:
You can view or edit the offline utility on a desktop/laptop and not on a mobile device.
Windows 7 or above operating software is needed.
Microsoft Excel 2007 or above to view the offline utility on your system.
Documents Required to File GSTR-9
Here are some basic documents that are required to file GSTR 9:
Monthly GST Returns: Filed GSTR-1, GSTR-2A and GSTR-3B details reflect your monthly purchases, sales and tax estimation. They help to furnish accurate data for the final return filing.
Annual Financial Statements: The yearly profit and loss statement and balance sheet offer an overview of your financial situation during the year.
Reconciliation Statement: This document reconciles your data with your GST returns to ensure optimum accuracy.
Which Details Are Required to File GSTR 9 Annual Return?
Here is a list of all the details that taxpayers have to enter while GSTR 9 using offline utility:
Table No.
Table Name
Required Details
4
Outward
Details of outward and inward supplies made during the financial year
5
Outward
Non-taxable outward supplies of the specific financial year
6
ITC Availed
Details of availed Input Tax Credit
7
ITC Rev
Information about reversed or ineligible ITC
8
Other ITC
Summary of availed ITC during the financial year
9
Tax Paid
Details of tax paid with interest, penalty etc. during the economic year.
10
PY Trans in Current FY
Reported transactions in the next financial year
14
Differential Tax
Total paid tax on transactions of the next financial year
15
Demands and Refunds
Particulars of demands and refunds during the financial year.
16
Comp DS & Goods sent on appr
Particulars of the supplies received from composition taxpayers on an approval basis.
17
HSN Outward
Details of HSN-wise outward supplies
18
HSN Inward
Summary of HSN-wide inward supplies
Steps to File GSTR 9 Using Offline Utility
Filing GSTR 9 using offline utility includes various steps. Here is a detailed guide:
?feature=shared
Download the Form GSTR 9 Offline Utility
Step 1: Visit the official GST portal.
Step 2: Go to ‘Downloads’, ‘Offline Tools, then ‘GSTR 9 Offline Tool’.
Step 3: Next, click on ‘Downloads’ and then ‘Proceed’ to download the form GSTR 9 offline utility.
Step 4: Extract the contents of the downloaded zip file. Navigate to the extracted files’ location and open the Excel utility.
Step 5: Once the Excel utility has opened, ensure to click on ‘Enable Editing’.
Step 6: Enter your GSTIN and the relevant financial year. Leave the Utility open on your home sheet and proceed to download the JSON file.
Download the GSTR 9 JSON File
Step 1: Sign in to the GST portal and navigate to ‘Services’ > ‘Returns’ > ‘Annual Return’ and click on it.
Step 2: Choose the specific financial year to upload details and press the ‘Search’ button.
Step 3: By clicking on ‘Prepare Offline’, you will be shifted to the next page. Move to ‘Download’ and click on ‘Generate JSON file to download’.
Step 4: The downloaded GSTR 9 JSON file comprises system-computed Form GSTR 9 data of file form GSTR 1 and form GSTR 3B.
Step 5: Once downloaded, unzip the file and save it on the extracted location. Then navigate to the offline utility and click on ‘Open Downloaded Form GSTR-9 JSON File’.
Prepare GSTR 9 Offline
Step 1: Enter relevant details from Table 4 to Table 18. After inputting details in every sheet, click on ‘validate’. If the given information is in the correct order, a success message will pop up.
Step 2: Post-validating every sheet, navigate to ‘Home’ and click ‘Generate JSON File to upload’.
Step 3: Save the JSON file at your preferred location.
Upload the Generated JSON File
Step 1: Sign in to the GST portal using your credentials and navigate to ‘Services’ > ‘Returns’ > ‘Annual Return’.
Step 2: Choose the relevant fiscal year and click on the ‘Search’.
Step 3: Click the ‘Prepare Offline’ tab on the GSTR 9 tile. You can find the upload section there.
Step 4: Select the generated JSON file and click ‘Open’ when the uploading process is done.
Step 5: After successful validation, a confirmation message will pop up. You have to wait during the validation checks, as the GST portal will validate the uploaded data.
Step 6: In case of zero errors, the upload status will be ‘Appeared’.
Step 7: If the portal finds an error, then the upload history will be ‘Processed with Errors’ and a hyperlink, named the ‘Download Error Report’, will be created to view the error.
Step 8: To view the filed GSTR 9 annual return, you have to click on ‘Prepare Online’. Answer the displayed question about nil GSTR-9 and click on ‘Next’. The form GSTR 9 annual will be shown including fully-furnished Table 4 to Table 18. Here, you can find the option to view the filed annual return either in PDF or Excel.
GSTR 9 Penalty for Late Filing
Late GSTR 9 can lead to penalties. The penalty amount that is incurred depends on the turnover limit. Here’s a detail:
Up to ₹5 Crore: The basic late fee is ₹50 (₹25 each under CGST and SGST Act). The maximum late fee can be 0.04% of turnover in state/UT (0.02% each under CGST and SGST Act).
Over ₹5 Crore and less than ₹20 Crore: The basic penalty is ₹100 (₹50 each under CGST and SGST Act). Maximum it can reach 0.04% of turnover in state/UT (0.02% each under CGST and SGST Act).
More than ₹20 Crore: For businesses with over ₹20 crore turnover, the late fee stands at ₹200 (₹100 each under CGST and SGST Act). The maximum penalty can be 0.50% of turnover in state/UT (0.25% each under CGST and SGST Act).
Note: The fine is limited to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory as stipulated by the Act. However, no late fee has been imposed on IGST as of yet.
With this, the discussion on how to GSTR 9 annual return using offline utility comes to an end. Filing GSTR-9 using the offline tool is an easy and effective way to meet tax requirements. By following the steps mentioned above, you can make sure your returns are filed accurately and on time. The offline tool helps you enter data more easily, reduces mistakes and makes filing GSTR-9 simple.
Keep your records and supporting documents well-organized to make filing smooth and error-free. Check the GST portal regularly for any updates or changes to stay compliant with the latest rules.
💡If you want to streamline your payment and make GST payments via credit & debit card, UPI consider using the PICE App. Explore the PICE App today and take your business to new heights.
FAQs
Who is required to file GSTR 9?
GSTR 9 is mandatory for all regular taxpayers with an annual turnover of over ₹2 crore. Businesses with turnover up to ₹2 crore can file it optionally. However, composition taxpayers, input service distributors, non-resident taxable persons, and those under TDS/TCS provisions are exempt.
What is the due date for filing GSTR 9?
The standard due date for filing GSTR 9 is 31st December of the following financial year. However, the government may extend this deadline. Taxpayers should regularly check the GST portal for updates to avoid late fees
How can I file GSTR 9 using the offline utility?
Filing via offline utility involves downloading the tool from the GST portal, preparing a JSON file, validating details, and uploading it back to the portal. This method helps reduce errors and ensures accurate data entry before submission.
What happens if I file GSTR 9 late?
Late filing attracts a penalty of ₹50 to ₹200 per day, depending on turnover. The maximum penalty is 0.50% of turnover in the respective state/UT. Currently, there is no late fee for IGST.
What documents are needed for GSTR 9 filing?
Key documents include monthly GST returns (GSTR 1, GSTR 3B), annual financial statements, and a reconciliation statement. These ensure accurate reporting of inward/outward supplies, tax liabilities, and ITC claims.
Shreyansh Singh, an IIT Kanpur alumnus, has eight years of experience in the finance industry. He has spent 5 years at American Express developing mid to long-term strategies for multiple markets including US, Europe and India. Shreyansh currently leads Growth and Strategy initiatives at Pice.
0
Instant Transfer
Lowest Rates
Credit on all transaction