1.“NIL” GSTR-9 RETURN can be filed, if you have
- Not made any outward supply (commonly known as sale); AND
- Not received any inward supplies (commonly known as purchase) of goods/services; AND
- No liability of any kind; AND
- Not claimed any Credit during the Financial Year; AND
- Not received any order creating demand; AND
- Not claimed any refund.
during the Financial Year
2.GSTR-9 can be filed online. It can also be prepared on Offline Tool and then uploaded on the Portal and filed.
3.Annual return in form GSTR-9 is required to be filed by every taxpayer registered as normal taxpayer during the relevant financial year.
4.All applicable statements in Forms GSTR-1 and returns in Form GSTR 3B of the financial year shall have been filed before filing GSTR-9.
Important
- Annual return in Form GSTR-9 once filed cannot be revised.
- Computation of ITC based on GSTR-2A has been auto-populated by the System based on GSTR-1 filed by your corresponding suppliers upto 28-02-2019 . Next auto-updation of GSTR-2A will be carried on 31-03-2019 . If you have some missing credits in GSTR-2A, you may like to wait till next updation.
Tax Insight 