GSTR 9 Form: How to file, Types, Due date, Late fees

GSTR 9 Form: How to file, Types, Due date, Late fees

GSTR 9 Form: How to file, Types, Due date, late fees

GSTR 9 form is a complicated form which requires information about all types of business transactions occurred in a financial year. It requires consolidation of data filled in monthly/quarterly GSTR 3B, GSTR-1 and accounting records. Also, it requires bifurcation of Input credit availed in GSTR 3B into three components viz Input goods, Capital goods, Input Services.

Types of GSTR 9 forms


Form Applicability
GSTR 9 It should be filed by all registered persons who are filling GSTR 1 and GSTR 3B
GSTR 9A It should be filed by persons registered under composition scheme under GST
GSTR 9B Annual return for the e-commerce operators who have filed the GSTR 8 during the financial year
GSTR 9C It is a reconciliation statement and should be filed by the registered persons having turnover more than 2 crores. The form needs to be certified by CA/CMA using a digital signature certificate. Balance Sheet and Profit and Loss statement of the FY needs to be attached with GSTR 9C.


GSTR 9 due date

GSTR 9 due date has been extended from 31st August 2019 to 30th November 2019 for the financial year 2017-18. Further, we have observed three extensions in the due date of GSTR 9 from 31st December 2018 to 30th November 2019.

The entities having turnover  less than 2 crore are not required to file GSTR 9C which requires extensive reconciliation between the data filled in GSTR 9 and GSTR 9C and finding reasons for the differences created.

GSTR 9 late fees

It’s better to file the return before the due date otherwise failure will attract penalty of Rs. 200 per day. That means late fee of Rs. 100 per day in CGST and Rs. 100 in SGST.

How to file GSTR 9 form using GSTR 9 offline tool?

The first and most important point is to fill GSTR 9 data directly into GSTR 9 Offline utility and not into PDF which is getting circulated over the internet as GSTR 9 form. The form has been upgraded and there are differences between the GSTR 9 offline utility and GSTR 9 PDF file.

Before filling the GSTR 9 form, always download the latest version from the GST portal otherwise it will create a validation error while uploading the form on the portal.

Let us first learn on how to download GSTR 9 Offline utility from the GST portal.

How to download GSTR 9C Offline Utility?

Step by Step guide to download GSTR 9 Offline Utility.

Step 1

The first step would be to access GST portal at

Step 2


The second step is to click on Downloads button and proceed onto Offline tools in the drop down menu.

Step 3


The third step is to click on GSTR-9 Offline Tool and you will be redirected to download page.

Step 4


The step 4 would be to click on Downloads button and a .RAR file will be downloaded into your system. Extract the file and start filling the information.

Before filling the information, first ensure that you have an operating system of Windows 7 or above and Microsoft Excel 2007 and above.

How to add JSON file into GSTR 9 Offline utility?

GSTR 9 Offline Utility has some rows and columns that are automatically filled. To add auto populated data into GSTR 9 offline tool, you need to generate JSON file from the GST Portal and import JSON file into the utility.

Don’t just immediately start filling the information in the GSTR 9 Offline Utility. First insert the JSON file into the utility. Otherwise after importing the JSON file into offline tool, all the data added by you will be removed from the tool.

Step by Step guide on generating JSON file and importing it into offline tool

Step 1

The first step would be to login into the GST portal using Login id and Password.

Step 2



After logging in, click on “Annual return” and then it will ask you about which Financial year you want to fill. Select 2017-18.

The page will be redirected to GSTR 9 and GSTR 9C Prepare Offline and Prepare Online Pages.

Step 3

Now, click on “GSTR 9 Prepare Offline”

Step 4

Go to the Download section and click on Generate JSON file. It will take 20 minutes to generate JSON file. In case there is large amount of data, JSON file generation can take up to 2 days also. If it is not generated within 2 days, immediately contact GST Portal customer care and they will help you in file generation.

Step 5

Now come back to GSTR 9 Offline tool.

After downloading the JSON file, import the file into GSTR 9 Offline tool and all the data which needs to be auto populated will be filled.

Generating JSON file from the GSTR 9 offline tool

After filling in the required information in all the 18 excel sheets, now you need to generate JSON file from offline tool. Follow the steps provided below to generate JSON file from GSTR 9 tool.

Step 1

The first step is to Validate all the sheets” using “Validate Sheet button”. In case you observe any validation error. Solve it out or fill in the required information. You will face many validation errors in “HSN wise summary of Inward and Outward supplies”. Sometimes it will be HSN code doesn’t exist or decimal errors in calculating the tax payable.

Step 2

After validating all the sheets, you need to come on to the “Home” page and click on “Generate JSON file to upload”

The file will be generated and downloaded into your system drives.

Uploading the generated JSON file to the GST portal

After generating JSON file from the offline tool, you need to upload the file on the GST portal. This requires repetition of steps listed above. Remember, where you downloaded the JSON file from the GST portal. Now the upload button is also located next to it.

Go to the upload section and choose the JSON file generated by the Offline tool.

Hurrah!! if it shows any error, solve it and try again uploading the JSON file. If it shows “Processed” which indicates return has been uploaded on the GST portal.

Can you change the information after uploading the JSON file?

Yes, you can go to “Prepare online” page and make whatever change you want to make. In case you are not sure whether the change has been reflected or not.  Click on Preview PDF  and check out.

You can refer our other related articles.

Crucial areas to be covered in GST Audit and GST audit checklist


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