Before filing GSTR-9, the followings points are to be Considered

Every registered person whose aggregate turnover in a financial year exceed two core rupees is required to file GSTR-9.

1. An Input Service Distributor.

2. A Person paying tax under Section 51 and Section 52.

3. A Casual Taxable Person.

All the returns viz GSTR-1,GSTR-3B pertaining to the period FY 2020-21 should be filed.A person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR - 9B.

Every Registered Person whose turnover exceeds 5 Core rupees during the financial year 2020-21 shall also furnish a self-certified reconciliation statement as prescribed under Section 44.

Due date for filing GSTR-9 for FY 2020-21 – 31.12.2021

Late fee for delayed filing of GSTR-9 - Two hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a half per cent of his turnover in the State or Union territory.

As per Section 2(6) of the CGST Act, 2017, “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

It is advisable that Registered persons whose aggregate turnover in a financial year does not exceed two crore rupees, shall furnish the GSTR-9 and correct the data in it, on or before due date, in cases, where auto populated GSTR-9 is not matching with the books.

Notifications Reference:

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-31-central-tax-english-2021.pdf

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-30-central-tax-english-2021.pdf

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-29-central-tax-english-2021.pdf