When can taxpayer file NIL GSTR-9 or GSTR-9A? : Help Center

When can taxpayer file NIL GSTR-9 or GSTR-9A? Print

Modified on: Wed, 30 Mar, 2022 at 12:23 PM

GSTR-9 is the Annual Return that a registered taxpayer under GST needs to file once for each financial year.

GSTR-9A is the Annual Return that a composition taxpayer under GST needs to file once for each financial year.

A taxpayer can file Nil GSTR-9 or Nil GSTR-9A if:

There are no outward supplies i.e. sales

There are no inward supplies i.e. purchases

The taxpayer does not claim any refund

The taxpayer does not claim any input tax credit

There is no liability to be reported

There is no outstanding demand

No late fee payable

Read more - GST Annual Return for Regular Taxpayers : GSTR-9

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