As per the latest amendment, GSTR-9 is made optional for the taxpayers who has turnover, less than Rs. 2 crore
Therefore GSTR 9 is mandatory to be filed by every tax payer, whose Turnover is more than Rs. 2 crore
Due Date and Late Fee

Due date for filling GSTR-9 is 31st January, 2020 for FY 2017-18
Late fee after due date, is Rs.200 per day. (Rs.100 for CGST & Rs. 100 for SGST)
Who is Liable to File GSTR 9

Regular Taxpayer
Input Service Distributor (ISD)
Non – Resident Taxpayers
Person who deduct TDS
Person who collected TCS
Casual Taxpayers
Example

2017-18
Particular O/P IGST O/P CGST O/P SGST TOTAL
BOOKS 10500 9000 9000 28500
GSTR-3B 10000 9000 9000 28000
GSTR-1 10500 8000 8000 26500
There is a mismatch in data of GSTR-3B, GSTR-1 and books of accounts for the F.Y. – 2017-18
This mismatch will be adjusted in next return of F.Y. – 2018-19 to match our data
But this adjustment is also need to be informed to the government
And the only option we have to inform the government is GSTR-9
This is just the basic Introduction of GSTR 9 (Annual Return), we will be writing more about GSTR 9, in our next posts
Website - https://vatspk.com/gstr-9-annual-return/