General Clarifications about GSTR-9 and Assesments by ADV. D.R Bohra & Anirudh Bohra

GSTR-9 “Annual Return”

“General Clarifications about  GSTR-9 and Assesments “

1. What Is GSTR-9 and why it is required ?

GSTR-9 is Annual return Like in VAT there was VAT-10A , Now in GST it will be called as GSTR-9 , GSTR-9 is required because It will allow us to find the whether there is correction required before completition of Assesment year 17-18 fillings as well as there are many known purposes of GSTR-9 for an example checking whether all the credit notes have been filed in the subsequent returns , whether Debit notes have been filed and ITC relating to those debit notes has been reversed or not. HSN Summary Purchase wise , HSN Summary Sales wise so that Closing Stock can be find out HSN Wise, Or anything which has been left untreated and needs to be treated can be Amended or rectified in GSTR-9.

2. Who is entitle to file the GSTR-9 ?

All the TAX payers acquired GST registration and are dealing GST casual scheme .

3. Is there anything for the composition Tax Payer ?

Yes GSTR-9A stand as a Annual Return form for  composition tax payer .

4. Is there any option to Show the Amendment details in GSTR-9 which have been done after 31-03-18 .

Yes there is option where you can show the amendment done by you in RCM Category or Outward supplies and Output Tax or ITC changes, Well before moving forward those changes must have be done from 01-04-18 to 30-09-18 after 30-09-18 any change done after 30-09-18 in the GSTR-1 or GSTR-3B will not acceptable . Having said that Part-V of GSTR-9 where you can mention such supplies which you have amended .

5. Can we Change Exempted supplies , Nil Rated Supplies , 0 Rated Supplies ?

Part-II of GSTR-9 deals with all kind of outward supplies whether it is taxable or non taxable right now there is no option to Amend the Exempted supplies but we assume that because exempted or non taxable supplying dealer or Taxpayer who are dealt in such kind of practices will also get the option to Amend because sales return and purchase return are part of genuine trade practice , so till the do not introduce we need to wait for that option.

6. If we have Forgot to mention some of the RCM Turnover and we find out before filling of GSTR-9 , what circumstances can be faced by us?

You see in this regard The RCM must be shown as Liability and need to be paid as well as the Tax Paid relating to that RCM can not  be taken as ITC  because it is disallowed and taxpayer has breached the threshold of 30-09-18 .

7. Let’s Suppose we have crossed 30-09-18 and taken the ITC relating to 17-18 financial year wrongfully by error of omission and we have reversed it before 30-09-18 than what can happen in this Case ?

Let me come to on this conclusion that Assessing Authority has all right reserved to acknowledge whether this kind of mistake is wilfully done act or a Mistake by human error. Well coming on to subject back if you have utilized and the ITC for an example of 180 days  before reversing it than you need to pay 18% interest on that ITC .

8. What is Voluntary DRC-03 form/Scheme ?

You See DRC-03 , Full form is Demand & Recovery Collection form no.3 , Now please try to understand if you have taken wrong ITC and you do not wish to reverse the ITC from you credit ledger that you can Utilize that option for reversing the ITC , And DRC Demand can be issued by the Assessing Authority after finding you defaulter of Liability , You need to Pay the demand within 30 days of raising the demand . The voluntary DRC-03 , or Simply the demand can be filed or raised in 2 section “CGST 73(5)  which says that mistake done out of error or human oversightness , Reason other than fraud , Where as 74(1) says that ITC wrongfully availed with  aim of fraud and misrepresentation of accounts. So if you acknowledge any ITC wrongly taken or Output liability less deposited please pay voluntary the dues so that your consultant can defend you and your accounts can be settled.

9. The ineligible ITC of 17(5) we have not taken while filing the GSTR-3B .

You Sec.17(5) GST relating to ITC reversal says that if you have taken ITC on Restaurant dine out’s or Personal goods benefit which are not having impact on business if you have not taken ITC in GSTR-3B than it is well & Good but if you have taken those ITC than kindly reverse in GSTR-9 so that your Final ITC can Matched .

10. Suppose we have taken ITC in GSTR-3B is not matching with the ITC GSTR-2A filed by the respective Supplier  ? What will happen .

You see it is very  common dilemma what Taxpayer and consultant’s are having .you see Government of India Have Given GSTN Registration to the Taxpayer after meeting with there requirements , now you have purchased from a person trading in the state of Tamil Nadu and you are leaving in the State of Rajasthan , He has not filed his GSTR-1 and the ITC in your account GSTR2A is not reflecting hence there will be gap or Mismatch from the ITC Availed and ITC Available and also  you will receive a notice from Central Assessing Authority or State Assessing Authority  which is very genuine of There part , After showing them original copy of bill as well as the payment made by Via Cheque or NEFT/RTGS matching the same amount of the Bill , You will be relieved from your demand , Please try to understand that it is responsibility of Government to restore those people who are not complying with Tax structure of GST Regime , A Genuine and Honest tax payer no need to worry in this case.

11.  In case we have taken Trans-1 Credit and Trans -2 Credit Wrongfully ? What can Be done now.

You see government has closed all windows relating to trans 1 and trans 2 ITC reversal . If you Taken Trans 1 or 2  ITC wrongfully than  Pay it in DRC-03 so that least you have window to stand with those Differences.

12. GSTR-9 will Autodraft all details entered in the period of 17-18 or not ?

That is Hypothetical question and can not be answered right now but We can say that GSTR-2A ITC will be shown in GSTR-9 , Part III of ITC .

13. If there will be Output excess than Input ? what Scenario can be ?

If output is excess more than input and TAX Deposited through E-challan than you need to pay that tax and Penalty , Interest can be calculated Automatically.

14. What’s about Refund if excess tax lying in Cash Ledger or Input Credit Ledger ?

Cash Ledger Refund can be claimed now there is no requirement or essentiality to file GSTR-9 for that purpose if is Cash Ledger Strictly. But For ITC credit ledger than on exporter or Business houses who have acquired the permission from the Central Assessing Authority can take claim.

15. For Exporters can they Reject the Refund ?

Yes Why not They Can reject the Refund because of Several Reason specifically known to assessing authority and can vary case to case but most importantly if the person who you have purchased , has not filed there part of GSTR-1 or Done mistake than your refund can be rejected because refund benefits withstands with reason of competition of legal compliance .

16. Will there will be late fee ?

Yes non-filling or Late filling of GSTR-9 will attract the late fee as well as several Answers . You see late fee can be Pre-Decided Rupees for example : 200 per Day , or .50% of Outward Liability or It will be calculated automatically

17.  What will happen if we have done mistake while filling GSTR-9 ?

You see in this regard case to case it depends , non fillings of Returns will be treated u/s 62 of CGST act. Suppose you have error in exempted supplies part than you will be called and you SPOT AUDIT of BOOKS can be done but you have done mistake in outward liability or RCM liability or ITC reversal error than Forensic Audit may implies on you. For people having turnover more than 2 crore Rupees can have one benefit in this regard that they have made mistake in GSTR-9 than they have option to Acknowledge those Error or gaps in GSTR-9C while Auditing the Books of GST a Auditor can find out some conclusion and Advise payment of excess Tax or Reversal wrong ITC , The Auditor can also suggest how to maintain the books , and Redline or Strictly Advise the Assessee in the regards of Misleading facts kept by Assessee.

18. Will there Be Assesment in GST Regime ?

Yes There Are Several Clause and Section Attracting the Assesment :-

Types of Assessment under GST

  • Self-assessment
  • Provisional assessment
  • Scrutiny assessment
  • Best judgment assessment
  • Assessment of non-filers of returns
  • Assessment of unregistered persons
  • Summary assessment

Only self-assessment is done by the taxpayer himself. All the other assessments are by tax authorities.


Every registered taxable person shall himself assess the taxes payable and furnish a return for each tax period. This means GST continues to promote self-assessment just like the Excise, VAT and Service Tax under current tax regime.

Provisional Assessment

An assessee can request the officer for provisional assessment if he is unable to determine value or rate. Unable to determine value due to difficulty in –

  • Calculating the transaction value
  • Understanding whether certain receipts should be included or not
    Unable to determine rate of tax due to difficulty in –
  • Classifying the goods/services
  • Identifying whether any notification is applicable or not
    Provisions of Provisional Assessment
  • Requests for provisional assessments will be given in writing
  • The proper officer can allow paying tax on provisional basis at a rate or on a value specified by him.
  • Order will be passed within 90 days from date of request.
  • The taxable person has to issue a bond with a security promising to pay the difference between provisionally assessed tax and final assessed tax.
  • Provisional assessments will be followed by final assessments. The proper officer

can ask for information before final assessment.

Time Limit for Final Assessments

The final assessment will be done within 6 months of the provisional assessment. This can be extended for 6 months by the Joint/Additional Commissioner. However, the Commissioner can extend it for further 4 years as he seems fit.

Interest on Additional Tax Payable and Refunds

The tax payer will have to pay interest on any tax payable under provisional assessment which was not paid within the due date. Interest period will be calculated from the day when tax was first due on the goods/services (and not the date of provisional assessment) till the actual payment date, irrespective of payment being before or after final assessment. Rate of interest will be maximum 18%.

If the tax as per final assessment is less than provisional assessment then the taxable person will get a refund. He will also get interest on refund.

Rate of interest will be maximum 6%.

Scrutiny of Returns

The proper officer can scrutinize the return to verify its correctness. It is a non-compulsory preadjudication process. In simple words, it is not mandatory for the officer to scrutinize return. Scrutiny of  returns is not a legal or judicial proceeding,i.e., no order can be passed. The officer will ask for explanations on discrepancies noticed.

When Explanation is Satisfactory

If the officer finds the explanation satisfactory then the taxable person will be informed and no further action will be taken.

When Explanation is not Satisfactory

 The proper officer will take action-

  • If the taxable person does not give a satisfactory explanation within 30 days Or
  • He does not rectify the discrepancies within a reasonable time (not yet prescribed)
    The officer may Conduct Several Types of AUDIT :-
  • Conduct Audit of the tax payer u/s 65
  • Star Special Audit procedure u/s 66
  • Inspect and Search the places of business of the tax payer
  • Apply Demand and Recovery provisions

Concluded By
ADV. D.R Bohra & Anirudh Bohra
Advocate & TAX Consultant
Office at: D.R. Bohra & Associates
6, Ground Floor , Balaji Complex
Goldbuilding Circle , Jodhpur ( Raj.)
Contact No. 9414474395
Email :-

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