GSTR 9 also called annual return of GST is a tax return that contains details related to the supplies you have made and received during the year. In this article, we will answer the below important questions on GSTR 9.

·         What is GSTR 9?

·         Types of GSTR 9?

·         Due dates of filing GSTR 9?

·         Penalty for nonfiling?


GSTR 9 is an annual return that every registered taxpayer under GST is required to mandatorily file each year.  It consists of details of outward and inward supplies during the relevant previous year under different tax heads  CGST, SGST & IGST, and HSN codes. GSTR 9 is filed for each GSTIN separately. Say if you have taken multiple GST of the same PAN then you are supposed to file GSTR 9 for each registration.

It is a fusion of all the monthly as well as quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that financial year. Even though it may be a bit technical that needs the help of a professional but  this return helps in proper reconciliation of data for 100% transparency disclosures.

As per the notification issued by the Government, GSTR-9 filing for businesses with turnover up to Rs 2 crore was made optional for FY 17-18 and FY 18-19*.

Visit->> Now File GST Annual Returns Online 


GSTR 9Regular taxpayers filing GSTR 1 and GSTR 3B
GSTR 9AThose who have opted for composition scheme
GSTR 9BE-commerce businesses filing GSTR 8
GSTR 9CTaxpayers with turnover of more than 2 crores

NOTE: GSTR 9C for FY 2018-19  has been exempted for businesses with  an average turnover of INR 5 crore. [ GST 39TH COUNCIL MEETING ]


The Government  announced the due date to file GSTR 9 & GSTR 9C form i.e. 30th September 2020 for the FY 2018-19 through notification number 41/2020.


The late fees on non filing of return GSTR 9 within the due date is Rs 100 per day. That means late fees of Rs 100 under CGST and Rs 100 under SGST will be applicable in case of delay.

So the total liability is Rs 200 per day for the default in nonfiling. There is a cap on the maximum late fee- a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory. However, there is no late fee on IGST which has been specified .

NOTE: Late filing penalty has been waived for the Annual Return (GSTR 9) and the Reconciliation Statement (GSTR 9C) for the financial year 2017-18 and 2018-19 for the taxpayers having the turnover less than INR 2 crore.


If you know GST rules well, you can follow guidelines of Government or maybe take some software such as Zoho and file GSTR 9 Or you can simply Find CA Services Online and appoint any CA who can help you file GSTR 9 at an affordable cost.

You can read GSTR 9C in detail in CAonWeb Blog.


Annual Return under GST (Form GSTR-9)

Composition scheme under GST

A Brief explanation about Integrated Goods and Service Tax

Impact of GST on Export of Goods and Services

Know about Reverse charge mechanism under GST Regime


KNOW WHAT IS GSTR 9C – Reconciliation statement and certification

GSTR 9C is an audited report under GST which specific class of GST registered taxpayer needs to comply with. It is a reconciliation statement between GSTR 9 filed and the audited financial statement during the year It is a form that needs to be certified by a CA. This reconciliation statement helps GST authorities to verify the correctness of the GST returns filed by the taxpayers as it is verified by certified professionals. In this guide, you will find the following information. In this article you will find answers to below questions:

  • Who needs to file GSTR 9C?
  • Due dates of filing GSTR 9C?
  • Penalty for nonfiling of GSTR 9C?

Every registered taxpayer under GST having aggregate turnover during a financial year more than two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 of the CGST Act, and shall furnish a copy of the audited annual accounts and a reconciliation statement, duly certified by Chartered Accountant or cost accountant in FORM GSTR-9C. GSTR 9C can only be submitted after applying for GSTR 9.


GSTR9C filing shall be done on or before the 31st of December following the financial year which is under audit. 
NOTE: GSTR 9C for FY 2018-19  has been exempted for businesses with  average turnover of INR 5 crore. [ GST 39TH COUNCIL MEETING ]


If the taxpayer fails to submit both the annual return and the Form GSTR-9C, a fee of Rs.200 / will be charged- per day during which the default continues (Rs. 100 under CGST law + Rs. 100/- under State / Union Territory GST law)
*Limit of maximum amount of .50% (0.25% under the CGST Law + 0.25% under the SGST / UTGST Law) of turnover in the State/UT.
These provisions apply to the filing of GSTR-9; however, no specific provisions have been mentioned for  GSTR-9C. Therefore the filing of GSTR-9 and non-filing of GSTR-9C could be subject to a general penalty of Rs 25,000.


CAonWeb is a platform where you can book appointments with chartered Accountants or you could ask team CAonWeb to help you get connected to a chartered accountant online who is an expert on filing gstr 9c, it is a safe and affordable method to avail for ca services online.


Know more: Know about Reverse charge mechanism under GST Regime

Know More: Impact of GST on Export of Goods and Services




Yesterday I saw a poster on a pillar right outside my house which says “GST at Rs 99. Call XXXXX “. I was shocked and thought, it is not some Chinese product which you are selling at the lowest price, it is a matter of tax and compliance which is a law that professionals such as Chartered Accountants, GST certified experts can deal well with.

I felt it is very important that we deliver the message to businesses that might fall in the trap of unskilled GST service providers and that’s how I planned to write a small article.

With the launch of Goods & services tax (GST) in the second half of the year 2017, the confusion arose among the indirect tax professionals regarding GST registration, GST returns & Annual GST filing, etc. However, from 2018 there is an increase in the number of GST practitioners in the market who are providing GST registration service at a lower price as compared to some highly experienced GST professionals.

Looking Online for CA Service/ CA Near Me

Don’t fall in the trap of these GST fraudsters who are offering the GST@ 99/- or 199/-. But there is a huge difference in the services being offered by both of them.

· Less experience of Indirect taxation
· Low on professionalism
· Lack of analytical skills
· No national/international exposure

These fraudsters are using some loopholes and the technicalities involved in the GST to their advantage.

What went wrong for one of the biggest indirect tax reforms in Indian history?

· Technology failure: Technology that was made to root out the tax evasion did not live up to the expectations. Electronically generated forms which were meant to match invoices and weed out of fake invoices was itself compromised.

· Tax evasion: Since the launch of GST, various instances have come to the limelight where some ingenious methods for GST evasion are being used. Tax authorities are continuously taking every step to weed out such activities.

· Loopholes in GST: Taking the cognizance and the seriousness of the matter, the apex governing body GST council has recommended that every tax payer must prepare form-3B which helped in getting away with the need of matching invoices.

· Mushrooming of fake firms: since the rollout of GST across India, CBIC has come up with different modus operandi which is used by GST fraudsters and preparing fake firms and invoices is one of them.

How to avoid GST frauds?

You can do some online research, go meet tax consultants such as Chartered Accountants near you, check reviews of GST service providers online and do not fall prey to those offering GST services at a lower price. Before hiring, have a good conversation with your Chartered Accountant and be smart about what future compliances are, what are the fines and penalties that may occur and ways to prevent them. Some best known online service providers in India currently are:

Ø Cleartax
Ø Vakilsearch
Ø Caonweb
Ø Legalraasta
Ø India filings


If you don’t want to fall prey to these GST fraudsters then choose a professional who has a very clear intention and will not hurt your business. This will improve your business life cycle with minimal intervention from the tax authorities. A list of some reliable sources from where you can take the GST registration services is mentioned above.


Annual Return under GST (Form GSTR-9)

Composition scheme under GST

A Brief explanation about Integrated Goods and Service Tax

goods and service tax

Reconciliation of Goods & Services Tax (GST) data

What is the Reconciliation of Goods and services tax (GST) data?

  • Reconciliation of Goods and services tax (GST) data is not a new concept which is devised under the Goods & Services Tax (GST) law rather this was done in the earlier tax regimes as well.

  • Reconciliation under Goods and services tax is all about matching the data of the suppliers with that of the recipients and records all the transaction which has occurred during that financial period. 

  • Reconciliation also ensures that all the sales and purchase transactions between the supplier and the recipient are recorded and there is no mismatch in GST return filing.

Why Reconciliation of Goods and services tax (GST) data?

  • Input tax credit: Under the Goods and services tax (GST) regime, taxpayer can claim Input tax credit (ITC) only if the particular invoice receipt is being mentioned in GSTR-2A and this can be done with the proper reconciliation procedure in place.

  • Avoid duplication: To avoid any duplication in your Goods and services tax (GST) data, ensure correctness of the data and consolidate the values & make the declaration requires reconciliation of the Goods and services tax (GST) data.

Read Other Blogs: Impact of GST on Export of Goods and Services

How to go ahead with Goods and services tax (GST) Reconciliation?

  • Periodic GST return filing: Under this new Goods and services tax reconciliation process a taxpayers has to comply with all periodic GST return filing. Even if you have missed the due date of periodic GST return online, it is strongly recommended to file the same along with the interest or the late fees whichever is applicable. It is impossible to take the advantage of GST reconciliation & Input tax credit (ITC) until periodic GST return filing is done.
  • Annual GST Return filing (GSTR-9): Once you have filed all your periodic GST return online, then at the end of the financial year it is compulsory for every taxpayer to file Annual GST return online (GSTR-9). Filing GSTR-9 will make the process of GST reconciliation convenient. It will be easy to compare the periodic GST return online with annual GST return (GSTR-9).

Rectification (in case of any mismatch): In case of any mismatch between the sale & purchase account or periodic GST return online & annual GST return filing, a taxpayer must rectify the same at the earliest since it will create mismatch in the books of accounts. This mismatch will also have a cascading effect in the long run.

GSTR-1 & GSTR-3B: GSTR-1 is a monthly/quarterly return which is to be filed by every taxpayer. It reflects details related to outward supplies i.e. sales.

GSTR-3B is a monthly self-declaration form which is to be submitted by the registered dealer. A taxpayer must file the GSTR-3B for each GSTIN they possess.

Avoid penalties in case of short-payment of tax

Avoid any duplicity of invoices

Allow to claim ITC.

GSTR-1 & E-way bill: It is electronically generated bill for a specific consignment which helps in smooth movement of goods. Many times there are various mismatches which arise on account of E-way bill, some of them are specified below-

Job challan generated but it is not reflected in GST return.

Sale without IGST, E-way bill generated under IGST.

Non-generation of E-way bill below a threshold limit.

Tax invoice cancelled but E-way bill cannot be cancelled.

Prepare a debit/credit note in case of any mismatch in rate.

GSTR-2A & GSTR-3B: GSTR-2A is an automatically generated form from the seller side based on GSTR-1. So at the primary stage it reflects the congruity between your sales and the automatically generated form. When a seller files GSTR-1 it automatically records the data for GSTR-2A of the purchasing party.

Consistency in Books of accounts & GST return online: The congruity between the books of accounts and the GST return is crucial for claiming ITC. However, a taxpayer can only avail credit of taxes paid under reverse charge mechanism only if the goods and/or services are used or will be used for the purpose of business.

Effective communication: Communication is the key, especially amongst the vendors and customers. This will ultimately lead to uniform reporting in the GST return online. Chances of any mismatch/incorrect entries are minimal when there is synchronization between suppliers and recipient’s data. Identify non-compliant vendors, interact with them, and resolve the queries; this will help the recipients maximise ITC.


Conclusion: In case of any mismatch between GST & books of accounts or any delay is filing of GST returns might attract some penalty, which the taxpayer is compulsorily liable to pay. This amount is generally higher than the previous amount since it also includes a part of interest charged thereon. So it is always advisable to consider an advice from a Chartered accountant, Tax consultant and Legal expert.

CAONWEB providing a helping hand to all your business related queries. Whether it is about GST return filing, Income tax return, and company registration, our experts are there to take care of all your business needs.

GST registration


With the dawn of 30th June 2017, ended the earlier regime indirect taxation where we had different tax rates for every state. With the broad day sunlight of 01st July 2017 started the era of GST in India. It not only removed the multiplicity of various indirect taxes prevailing in various states of the country but also made “One nation one tax” a reality. Any nationwide revolution will take a considerable amount of time for the successful implementation of GST all over the country.

The government’s big push to make such a revolutionary tax reform since independence has brought in various non-taxpayers under the ambit of taxation. On one hand, it seems to be a good indirect taxation amendment law while on the other hand some classes also face some issues in terms of implementing GST software, GST registration procedure and also they are not able to align their structure as per new GST reform.

Yet GST positives outlaw its negatives. GST registration has a long term benefit of organizing our economic structure and strengthens the base of the Indian economy. While some of our businessmen are facing issues in implementing GST which is a short term issue.

Now we will further understand how GST has actually revolutionized the Indian economy.

  1. Increase in tax base: Higher collection as compared to earlier tax regime and ease of trade are some benefits that come with increasing tax base. The indirect tax base has doubled since the introduction of GST some 2 years ago. The number of registered business under GST is doubled from 4.5 lakh to 8.16 lakh (approx.).

Read other blog: Impact of GST on Export of Goods and Services

  • Formalizing Indian economy: Since we all are aware of the fact the unorganized business sector in India outnumber the organized sector which is a grave cause of concern for the economy as a whole. GST registration will help to bring them in the organized sector.
  • Removal of multiple taxes: In the earlier tax regime, multiple numbers of taxes at central/state were a grave cause of concern since it created a lot of confusion among the potential taxpayers leading to “tax evasion”. GST has introduced just 4 tax slab rates viz. (5%, 12%, 18% & 28%).


  • Minimum government Maximum governance: GST will reduce the face to face interaction between the taxpayers and the tax authorities since under this new regime; everything is being taken to an electronic mode except in some cases a face to face interaction is required. This will make the whole process more transparent.
  • Ease of compliance: GST is taxpayer-friendly regime since it offers various categories of service for different classes of taxpayers. For example, Small taxpayers can get rid of periodic GST Return filing up opting for Composition scheme which includes onetime lump-sum tax payment on the basis of estimated annual turnover.
  • Promote MSME: Small businesses that were earlier reluctant to start their business because of tax complications are now ready to establish Micro, small & medium enterprise (MSME) because of various benefits the government is offering to such industries under GST.
  • Buoyancy rate: Tax buoyancy is a measure by which one could easily identify the effectiveness & efficiency of the revenue growth. After two years of GST, there has been a growth of 22% (approx.) in the revenue and the buoyancy ratio of 1.20 which means that there is progressive revenue growth of rising tax to GDP ratio.
  • Prevent GST evasion: With minimal government interference and much transparent GST registration procedure, tax evasion has come down to a minimum. Now, new businesses are not reluctant to get themselves registered because of the ease in the GST registration procedure.




Nowadays we have information pouring form everywhere regarding the process, requirement, need, eligibility for GST Registration. We at CAONWEB have compiled all the important questions that arise while doing the GST Registration.

  • How do I apply for a GST number?

1.    The GST registration procedure is as follows:

2.    The whole process is online, one needs to go to the GST Login Portal

3.    Fill up the Part-A form and provide the required details such as PAN, mobile number and email address.

4.    The portal would send the OTP to verify the mobile number and email id.

5.    Once verified, a Temporary Reference Number (TRN) will be generated and sent on both the e-mail and mobile.

6.    Next Step is to fill Part-B of the GST registration form also attach the required documents using the received TRN after submitting the same the GST officer would verify the application and approve it within the stipulated time period.

7.    In case the GST officer does not approve the application and asks for more documents in support of claims made in the application, one needs to provide the required documents within seven working days.

8.    Once approved, the GST registration certificate will received on the registered email id.

Read more blog: 37th GST Council meeting: After restructuring Corporate tax structure now a big relief for GST Taxpayers.

  • What are the documents required for new GST registration?

A) Details Required – 

  •  Business Name
  • Email Id & Mobile Number of Proprietor/Authorized Signatory on which OTP will be sent by the Department.

B) Documents Required – 

9.    Photograph of Proprietor/Directors/Partners

10. PAN Card of Proprietor/Directors/Partners

11. Aadhar Card/Voter Id/Passport/ DL of Proprietor/Directors/Partners

12. Bank Statement of the Company/Partnership/firm

13.List of 5 Main Goods/ Product /Services

14.Utility bill -Electricity Bill/ Property Tax Receipt

15.Rent Agreement-If rented property

16.NOC of Principal Place of Business from the owner- If owned property  

17. Proof of Additional Place of Business, if any 

Read other blog: Impact of GST on Export of Goods and Services

  • Is GST registration free?

 There is no government fee, but there is professional fee involved for the GST registration procedure.

  • When GST registration is mandatory?

-Individuals registered under the previous tax regime (i.e., Excise, VAT, Service Tax etc.)

-You have an annual turnover limit above Rs.40 lakh for your intrastate business

-for business having an annual turnover of Rupees Ten Lakh located in any of the listed special states such as Assam, Jammu & Kashmir, Himachal Pradesh, etc.

-If you own an e-commerce business

-Persons making inter-state supply of goods

-If tax has been paid through reverse charge

-Non-resident liable to pay tax


  • How much does it cost for GST registration?

GST registration is a tedious process. We provide the GST registration at competitive prices alongwith other CA services.

  • Is NOC required for GST registration?

Yes, NOC is a No Objection Certificate which needs to be signed by the owner of the property giving permission to use their address for GST registration procedure

  • Can I do GST registration myself?

It is advisable to take help from an expert as new GST registration requires specific HSN codes relating to the business, various important details, supporting documents, appropriate resolution if any query is raised by the department.

  • What is GSTIN?

GSTIN is an abbreviation for Goods and Service Tax Identification Number. It consists of 15 alphanumeric digits. It is generated once the whole GST procedure is completed.

Related Blog – Advantages of GST