Filing of GSTR-9 for FY 2021-2022

Filing of GSTR-9 for FY 2021-2022

Filing of  GSTR-9 for FY 2021-2022

What is the GSTR-9 annual return?

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:

  • It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
  • It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

What are the details required to be filled in the GSTR-9?

GSTR-9 is divided into 6 parts and 19 sections. Each part asks for details that are easily available from your previously filed returns and books of accounts.

  • Broadly, this form asks for disclosure of annual sales, bifurcating it between the cases that are subject to tax and not subject to tax.
  • On the purchase side, the annual value of inward supplies and ITC availed thereon is to be revealed.
  • Furthermore, these purchases have to be classified as inputs, input services, and capital goods. Details of ITC that needs to be reversed due to ineligibility are to be entered.

1. Who has to file GSTR-9?

Registered Taxpayers having aggregate turnover of more than Rs 2 crore are mandatory required to file GSTR-9.

2. Amendment in Tables of GSTR-9

I. Table No 4- Details of outward supply on which tax is payable

Earlier Table No 4I to 4L optional ( Credit /debit notes / supplies /tax/declared through amendments) i.e we can report net of debit/credit notes amendments but from F.Y 2021-22 it will be mandatory to report – all columns  of Table No 4

II. Table No 5- Details of outward supply on which tax is not payable

Earlier Table No 5D to 5F related to exempted/Nil-rated/Non-GST supply was optional and we can report consolidated figure related to above but from F.Y 2021-22, registered person have to give separate information related to Non-GST supply and consolidated figures for exempted and Nil rated supply. Option to Fill Table No 5 – net of credit/debit note amendments continues for F.Y 2021-22

III. Table No 6- Details of ITC availed during the F.Y

Option to report break up of inputs and input services continues or entire amount as inputs but information regarding ITC related to capital goods need to be separately given. Further, option to give information relating to ITC related to reverse charge related to registered person or un-registered person in Table No 6 D only i.e consolidated figure continues for F.Y 2021-22.

IV. Table No 7- Details of ITC reversed and Ineligible ITC during the year 

Option to report entire amount of reversal in Table 7H only continues for F.Y 2021-22 but reversals on account of transitional credit need to be separately given.

V. Table No 8-  other ITC related information–

Taxpayers have to give information from Table No 8A to 8D and upload the same without CA certification in GSTR-9C

VI. Table No 10,11,12 & 13 –Details of transactions reported in next financial year:

Option to give details of transactions reported in next F.Y continues for F.Y 2021-22

VII. Table No 15 and 16- Particulars of Demand and refund & Supplies received from composition taxpayers , deemed supply by job –worker and goods sent on approval basis :

Option to fill details stated above continues for F.Y 2021-22.

VIII. Table No 17- HSN-WISE summary of Outward supplies-

Mandatory to report HSN summary of outward supplies for F.Y 2021-22-

√ Six digits HSN code for Turnover above 5 crores

√ Four Digits HSN code for all BTOB supplies up to Rs 5 crores

Don't forget to share this article :-

Stay Updated With Our Blogs!

Explore more of our blogs to have better clarity and understanding
of the latest corporate & business updates.

Why People Choose Our Services ?

Free Legal Advice

We provide free of cost consultation and legal advice to our clients.

Tech Driven Platform

All our services are online no need you to travel from your place to get our services.

Grow your business

Experts Team

We are a team of more than 15+ professionals with 11 years of experience.

Transparent pricing

There are no hidden & extra charges* other than the quote/invoice we provide.

100 % Client Satisfaction

We aim that all our customers are fully satisfied with our services.

On-Time Delivery

We value your time and we promise all our services are delivered on time.

Why Trust legal Suvidha?

People Who loved our services and what they feel.

In this Journey of the past 10+ years, we had gained the trust of many startups, businesses, and professionals in India and stand with a 4.9/5 rating in google reviews.

Rajesh Srivastava
Rajesh Srivastava
Startup CEO
Read More
Great services and expertise. Highly recommended, Quick work and provided good support for the entire process. Made things very easier for us and I got my first ever Trademark for my product in just no time. I recommend their services to all the Startups for a hassle-free registration and other services. Again Thank You So Much Team Legal Suvidha... Good work...
Read More
Excellent service and has been very timely in response. They are very patient too and guided us with the right steps even though we approached them with very few days left before the deadline. I highly recommend them to other startups who need legal advice and do all the paperwork at the year-end. And we would approach them for all our future requirements as well.
Krish Mundarath
Krish Mundarath
Read More
We highly recommend them. Best in class services. Thank you for helping me through the process and for prompt replies. All the Best in your Endeavors. We highly recommend them. Best in class services. Thank you for helping me through the process and for prompt replies. All the Best in your Endeavors. I will surely consider them for future work.
Inamul Hashmi
Inamul Hashmi
Read More
Legal Suvidha filed my GST, Income Tax Returns for my business Happy by their service. They are Excellent, cost effective, efficient, co-operative & Genuine service providers keep up the good work in the future. Thank you for shaping my business in the right direction. I would suggest others to take up their services they are better than other competitions present in the market.

Our Partnerships & Collaborations

Contact us and grow your business

Legal Suvidha App

Now all Professional Services in a Single Click !

Now get all the services required for your business in a single app.

Subscribe to our newsletter & grow your business

Subscribe To Our Newsletter .

Sign up to receive email updates on new product announcements, special promotions, sales & more.