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What is GSTR 9B?


October 29, 2021

GSTR 9B

GSTR9B has to be filed annually by the e-commerce operators who have already filed GSTR8 earlier during the financial year.

 

What is GSTR 9B?

GSTR 9B is an annual return that has to be filed by e-commerce operators who need to collect tax at source as per section 52 (5) of the CGST Act, 2017. It includes the details of outward supplies of goods and services, returns, and collected amounts during the financial year in filing annual returns. It also summarises the details of GSTR8

 

Who is to file GSTR 9B?

All e-commerce operators should file GSTR 9B except :

  • Input service distributors
  • Nonresident taxable persons
  • Casual taxable persons
  • Taxpayers using composition scheme ( if they need to file GSTR9A )
  • TDS paying persons.

 

The due date for filing GSTR 9B 

As per GST rules, GSTR 9B return filing has to be done annually by the e-commerce operators on or before 31st December. For example, the GSTR9 B due date for 2020-21 is 31st December 2021.




Penalty for the late filing of GSTR 9B 

Unless the taxpayer file the GSTR 9B before the due date, a late fee of Rs.200 would be charged for each day, subject to a maximum amount assessed at 0.25% of the turnover in the state or union territory.

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