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HOW TO FILE GSTR 9 FOR F.Y. 2018-2019 (EXPLAINED IN DETAIL STEP BY STEP)

 Before proceeding to know the filling procedure of GSTR-9 we need to understand few important points:

  1. Every tax payer who has outward supply and inward supply or in other words every tax payer who had filed GSTR-1 & GSTR-3B either monthly or quarterly has to compulsorily file the Annual return that is GSTR-9.
  2. GSTR-9 once filed cannot be revised at any condition.
  3. GSTR-9 can be filed online & with offline tool.
  4. GSTR-9 contains auto populated data of concerned Financial year.
  5. If your 2018-19 outward supplies contains any supplies related to F.Y. 2017-18 then you have to reduce all such amounts related to F.Y. 17-18 from Tables 4, 5, 10 & 11 of GSTR-9.
  6. GSTR-9 return should contain only the details of F.Y. 2018-19 that are filed in 2018-19 and any amendments done in April 19 to Sept 19. In short you have to disclose only the transactions of F.Y. 2018-19 only.

                            



                                  
NOW, Friends here you will get to know the practical knowledge of filling GSTR-9 as its no rocket science to file a GST RETURN.

If you follow me  then you will come to know that its just a matter of time that you need to appoint someone to file GST returns on your behalf other wise any one can file GST return if once understood.

As compare to VAT this GST (ONE TAX ONE NATION) is very easy and the main point is every thing you will find at a single portal that is www.gst.gov.in 

First thing is that GST portal it self  auto populates the data in GSTR-9, we just need to reconcile the data and check that any field requires the changes or not. And if any field is left unfilled then input the data in that field.

You need to pre-prepare the excel sheet with all the data of GSTR-1 and GSTR-3B from which you can match the data auto populated in the portal. For the pre-preparing of excel sheet I have a format of excel sheet containing formulas, you only need to input your firm data in it and you are ready to go.
If you want the format of excel sheet then contact at "gstp.sonia@gmail.com."

Here, we will understand step by step each SHEET of the Excel file of GSTR-9 (offline tool)

  • First Sheet of Excel of GSTR-9 offline tool is READ ME, in this tab you have to do nothing as this tab only provide the instructions for how and where to fill the data in offline tool.
                

  • Second Sheet of Excel of GSTR-9 offline tool is HOME, before doing anything here you have to Download GSTR-9 JSON File from the GST Portal. Go To www.gst.gov.in → login → Dashboard → Annual Returns → Choose Financial Year 2018-19 → Click on Prepare offline on GSTR-9 Tab → Go To Download → Click on Generate JSON File to Download → After 20 mins Repeat the same procedure then after clicking on Generate JSON File to Download below you will get a link to download the JSON File, click on that link and the JSON file will be downloaded.



In the above picture you will see at the top of the excel there is written security warning Macros Have Been Disabled options, click on options and a tool bar will open

          

select Enable the content and click on OK

Then Macros will get enabled. Before uploading the JSON file to GSTR-9 offline tool it is important to Enable the Macros.

  • Now when you have downloaded the the JSON file you have to go to GSTR-9 offline tool and in the Sheet HOME you have to click on the BUTTON - Open Downloaded GSTR-9 JSON File then choose the JSON file that you have downloaded from the download section and click ok. You will then see that the excel sheet will be filled with some data that are auto populated data of GST Portal.

After uploading the JSON File the column of GSTIN and Financial Year will be Auto Filled.

  • Now after the excel sheet is auto filled then the excel will look like shown here

As you can see that I have not inserted any data in this excel the figures that are visible is due to auto filled data through JSON file.

  • Now here in this Excel Sheet (TABLE 4 outward) you have to fill the details of your sales on which tax is payable (total of all sales made during the financial year for which you are filling GSTR-9)
  • Sales that you have filed in your GSTR-1 is needed to be filled here.
  • In this excel there are many Tables like 4A TO 4N but you have to fill in the column in which your sales fall and in which Table you file your sales in GSTR-1.
  • As you can see the that after uploading the JSON file the data was auto populated so we don't even have to input the sales we just need to cross check the sales here.
  • Now you just need to check that any column left filled, that needs to be filled then you can manually fill that column with the respective data.

  • Now we come to Third Sheet of Excel GSTR-9 Tool which is TABLE 5 outward

Now here in the above Tab we need to fill the Sales on which tax in not payable (If Any) like Zero rated sales etc.

  • Now we come to Sheet (TABLE 6 ITC Availed) of Excel GSTR-9 Tool where we need to fill the Details of the ITC availed (PURCHASE TAX ITC that we file in GSTR-3B) during the financial year.



Here in this tab also the data is auto populated from GSTR-3B you just need to reconcile or Tally the data and fill those fields that are needed to be filled.

  • For reconciling or Tallying the data I have prepared a Format of Excel sheet that will contain all the details of  GSTR-1 & GSTR-3B, here is the sample of excel sheet containing formulas

IF you want this excel sheet contact me at "gstp.sonia @gmail.com"



  • Now we will move to Sheet 5 i.e. TABLE 7 ITC Rev of GSTR-9 Excel Tool, here you have to fill the data of the ITC that you have reversed. Lets understand it more nicely, Some times while filling returns you claim wrong ITC or extra ITC that was not eligible for you to be claimed then you Reverse that ITC. Say for Ex- In the Month of April you claimed ITC of 110 out of which 10 was Ineligible or Wrong ITC then in the month of May or any subsequent month after April you Reverse that ITC to the Govt.

  • When you will Reverse your ITC your liability of paying tax will increase as Reversing of ITC decreases your INPUT ITC.
  • Reversing of ITC is done at two points, Firstly when there is Ineligible ITC and Secondly when there is a Reverse Charge on any purchase.

  • Now in Sheet 6 of GSTR-9 Excel Tool (TABLE 8 other ITC), we need to fill the details of  the financial year for which we are filling return i.e. Details of ITC for the financial year 2018-19.

  • Here in this Table 8 we need to be very careful and understand it very deeply before filling any data. As you can see here that Table 8A is autofilled with the figures from GSTR-2A. That means here the ITC shown is the ITC that is available in the GSTR-2A (where we can see our purchase bills uploaded).
  • Here you need to understand that the ITC that we claimed in GSTR3B was shown in Table 6A and and the Actual ITC that we are liable to claim as per GSTR2A is shown in Table 8 column A.
  • Now Table 8A is auto filled therefore we need to move to Table 8C which is very important while filling GSTR-9. Here in Table 8C we need to fill the data of that ITC on inward supplies that we have received in 2018-19 but we claimed it in 2019-20 (April 19 to Sept 19).
Now let us understand this more deeply. What does the term "ITC received in 2018-19" means. ITC received in 2018-19 means that the purchases that we had made in the F.Y. 2018-19 (i.e. from April 2018 to March 2019) and we had received the goods also in that F.Y. itself and that purchases is reflected in our GSTR 2A of  F.Y. 2018-19. Now What does the term "we are claiming it in 2019-20" means, this means that the ITC of the purchase we made in 2018-19 that we by any means left to claim it in 2018-19, we have chance to claim that left over ITC of 2018-19 in the Period April 2019 to September 2019.




The procedure of claiming this ITC is nothing different, we just need to calculate the Current Months ITC of Current F.Y. i.e. 2019-20 and in the total of current ITC we will just add the left ITC of 2018-19 and then we will claim the total ITC in the current months return (April 19 to Sept 2019).
Now here the point that needs to be noted is that you need to note down the figures somewere very carefully that the ITC you have claimed from that what amount of ITC was of 2019-20 & what amount of ITC was of 2018-19, because at the time of GSTR-9 here in Table 8 Column C you will need to fill the amount of that 2018-19 ITC that you had claimed in 2019-20 (April 19 to Sept 2019).

Lets understand this with an example:

Say for Example you are filling GSTR-3B of Month of April of F.Y. 2019-2020

ITC of April (F.Y. 2019-20) is                     - 2000     

ITC of F.Y. 2018-19 ( ITC that 
was not claimed in 2018-19, 
ITC can be of any month or overall ITC)      - 1000     ( To be Mentioned in Table 8C)

Total ITC Claimed in April (2019-20)        - 3000

Like this the above example we have to keep the record of the calculated ITC so that while preparing for GSTR-9 we can easily mention that the amount 1000 was the ITC of 2018-19, because the GSTR-3B will only contain the amount 3000 and if we don't mention in GSTR-9 that out of 3000 , 1000 was of 2018-19, Otherwise the whole amount 3000 will be considered as ITC of 2019-2020 So this is very important step to be kept in mind.

  • In Table 8E you have to fill the amount of ITC that is available but you have not availed it. This means that the ITC of  2018-19 was available with you in GSTR-2A or you have the ITC available with you that you can claim but by any means you have not claimed the ITC of 2018-19 in the period of 2018-19 then you have to mention such amount of ITC in Table 8E.
  • In Table 8F you have to fill the amount of ITC that is available but is ineligible to claim, that means the ITC visible in GSTR-2A is the ITC that does not belongs to you and the wrong ITC is reflected in GSTR-2A then such amount of ineligible ITC you have to mention in Table 8F.
  • The grey columns are not for us to input the data.


  • In Table 9 Tax Paid we don't have to input any data here, as the grey boxes are un-editable and if you change the amounts in column TAX PAYABLE then the liability of TAX payable may either decrease or increase.




  • In Table 10 P.Y. transaction in current F.Y.   We have to report the details as :
  • If we have added any Sale Bills of 2018-19 in GSTR-1 of  2019-2020 (April 2019 to September 2019) or If we have made any amendments of supplies of 2018-19 (already filed in returns of GSTR-1 of 18-19) in Table 9A, Table 9B & Table 9C of GSTR-1 of 2019-2020 then such transactions amount net of debit credit notes should be mentioned in Row 10 of Table 10 of GSTR-9. In short any amount of 2018-19 reported in 2019-2020 (between April 19 to Sept 2019) should be mentioned in Table 10 Row 10.



  • If any Credit Note (CN) for any supply was issued and reported in returns of F.Y. 19-20 i.e. April 2019 to September 2019 against the Books of F.Y. 2018-19, it shall be reported in Table 11.
  • Hence if any CN issued after September 2019 for transactions pertaining to FY 2019-2019 will not be reported in Table 11.
  • If you have claimed any wrong ITC in 2018-19 that you have not reversed in 2018-19 then you will fill such amount of wrong ITC to be reversed in Table 12 of Sheet 5 of GSTR-9.
  • In Table 13 you have to fill the amounts of the ITC that you have claimed in 2019-20 but was a part of 2018-19 and its the same amount that you have filled in the Table 8C of Sheet 7 of GSTR-9.
  • However any ITC that was reversed in 2018-19 but was reclaimed in 2019-2020 pertaining to 2018-19 have to be reported in Annual return of FY 2019-2020.
  • For filling this table you can refer to the data of  Table 4A of FORM GSTR-3B of April 2019 to Sept 2019.



  • In Table 14 Differential Tax you have to fill the data of  differential tax paid on account of declared in Table 10 & 11.

  • That means the amounts that you have mentioned in Table 10 & 11 of 2018-19 includes any liability of tax payment and you have paid that tax amount in the period April 19 to Sept 19 then the details of such transaction has to be mention here.
  • this can be explained more nicely, as suppose you have filled the GSTR-1  and GSTR-3B both of 2018-19 but now in 2019-20 you found out that a INVOICE of 18-19 has not been shown in GSTR-1 but tax has paid in GSTR-3B against that invoice, means you have paid the tax but not uploaded the invoice in GSTR-1 then you will fill the details in Table 10 but you don't need to fill any data in Table 14 Differential Tax.
  • But if you have left the invoice in GSTR-1 (18-19) also and not paid the tax against that bill in GSTR-3B (18-19) also then the liability of that tax payable will be shown in payable column and if you have paid that tax in April 19 to Sept 19 then the amount of  such tax paid should also be mentioned in paid column.
  • The tax that you have paid in 2019-20 for 2018-19 that can be paid through Challan also seperately or through the ITC of 2019-20 also. You just need to mention in the GSTR-9 that what tax you have paid for 2018-19 and how.
  • In short if you have paid any tax in 2018-19 against 2017-18 then you have to mention that here in Table 14.



  • In Table 15 Demand & Refunds you have to mention the details if you have applied for any refund and your refund has been sanctioned or rejected etc.




  • In Table 16 Comp DS & Goods sent on Approval  you have to mention the details if you have purchased any goods from composition dealers in F.Y. for which you are filling return then you have to mention it here.




  • In Table 17 HSN Outward you have to mention the details of all Outward supplies that you have made and you have to keep in mind that the amount of  Outward Supply net of debit credit notes ( B2B sales + B2C sales - Credit notes) should match the amount of HSN summary.




  • In Table 18 HSN Inward you have to mention the HSN of purchases that you have made. This data can be filled through Purchase bills.




  • After filling all the Sheets/Tables of GSTR-9 offline Tool you have to Validate the sheets by clicking on validate button displayed on each sheet UP -RIGHT CORNER. After validating the sheet if it show error then you have to go to error page that will be automatically created and see that in which ROW or COLUMN there is a error and rectify the said error and again validate all the sheets.
  • When all the sheet get validated without errors then you have to go Sheet HOME and click on GENERATE JSON FILE TO UPLOAD, then a JSON file will be created.
  • Go to GST Portal and Upload this JSON file, from where you downloaded the JSON file.
  • Then after 15-20 Minutes you will see that your GSTR-9 will be updated with your filled data's and then you are good to go to file your Return.



This article contains deeply explained steps to File GSTR-9 but if anyone wants a shortcut then refer to this link. https://gst-all-returns.blogspot.com/2020/09/how-to-file-gstr-9-return-for-fy-2018.html








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