Today the online utility for filing Form GSTR – 9 i.e. Annual Return for the F.Y 2017-18 has been enabled by Goods and Service Tax Network (GSTN). The Due date for filing Form GSTR – 9 i.e. Annual Return for the F.Y 2017-18 is June 30, 2019.
To file the annual return the user has to login by his login credentials on the GST Portal and then click on to “Annual Return Tab” which has been enabled by the GSTN for filing the Annual Return for the Financial Year 2017 – 18. The following are the steps to file Annual Return via online and offline mode:
- Click on ‘Prepare Online’;
- Select from the questionnaire page, whether you wish to file NIL Annual return;
- You may download the draft system generated GSTR-9, summary of GSTR-1 and summary of GSTR-3B from GSTR-9 dashboard for your reference;
- If number of records/lines are less than or equal to 500 records per table (Table 17 and Table 18), then you may use this facility;
- Fill in the details in different tables and click on ‘Compute Liabilities’; and
- Click on ‘Proceed to file’ and ‘File GSTR-9’ with DSC/EVC.
- Additional liability, if any declared in this return can be paid through Form GST DRC-03 by selecting ‘Annual Return’ from the drop down in the said form. Such liability can be paid only through cash.
If number of records/lines either in Table-17 or Table-18 are more than 500 records per table, then you can prepare your return by using the offline utility only and the same can be subsequently uploaded on Common Portal. You can download the GSTR-9 offline tool from the ‘Downloads’ section in the pre-login page on the portal and installed it on your computer.
- Click on ‘Prepare Offline’;
- Click on ‘Download’ to download auto-drafted GSTR-9 details, if any;
- Follow instructions in ‘GSTR-9 offline tool’ to add details and generate JSON file for upload; and
- Click on ‘Upload’ to upload JSON file and file the return with help of instruction available on GSTR-9 dashboard.
Source: GSTN Portal