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GSTR-9B: Eligibility, Due Date & Penalties
As per CGST Act, every taxpayer must file annual returns and taxes. All these annual returns consist of details related to purchases and sales that they made during the year. Besides, these annual returns contain other information about SGST, CGST, and IGST. As per Rule 80 of CGST, there are various annual returns such as - GSTR-9, GSTR-9B, GSTR-9A and GSTR-9C.
In this article, we will get into the details of GSTR-9B and explain its online filing procedure, eligibility criteria, and other necessary aspects.
What Is GSTR-9B?
GSTR-9B is an annual return that is filed by e-commerce operators who are required to deduct Tax Collection at Source (TCS) under Section 52 of the Central Goods and Services Tax (CGST) Act, 2017. It is filed by those e-commerce operators who facilitate the supply of goods or services through their platforms where the actual sellers are different from the operators. GSTR-9B is a consolidated return that provides details of the supplies made through the e-commerce operator and the amount of TCS collected during the financial year.
GSTR 8 is a monthly statement filed by e-commerce operators required to deduct TCS under Section 52 of the CGST Act. It contains details of supplies made through the e-commerce platform and the amount of TCS collected for each transaction.
What Is the Eligibility to File for GSTR-9B?
As per the Goods and Service Act, it is important for every e-commerce taxpayer to file GSTR-9B who is registered under this Act.
- E-commerce operators registered under GST who are required to deduct or collect TCS under Section 52.
- The form is applicable only if the operator has made supplies through its platform during the year and collected TCS.
- Some sources mention a turnover threshold (e.g. > ₹20 lakh) for applicability, though this is subject to change and may not be legally mandated in all situations.
Who need not file GSTR-9B?
- Non-resident taxable persons (i.e. those whose registration is non-resident)Â
- Casual taxable persons (those who do occasional taxable supplies not requiring regular registration)Â
- Input Service Distributors (ISDs)Â
- Taxpayers who pay TDS under section 51 (i.e. those who deduct tax at source, distinct from TCS)Â
- Composition scheme taxpayers (these typically file GSTR-9A if eligible)Â
In short: GSTR-9B is specifically for e-commerce operators with TCS obligations, and not for other types of registered taxpayers.
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What Is the Due Date for File GSTR-9B?
It is necessary to file GSTR-9B within the due date to avoid unnecessary penalties and fines. One must file this form by 31st Dec after the end of a financial year. Therefore, every e-commerce taxpayer must adhere to the due date.
What Are the Penalties or Consequences for Not Filing GSTR-9B?
If a taxpayer fails to file GSTR-9B before the due date, they will be charged with a late fine of ₹ 100 per day. It is subject to an amount maximum of which they calculate at 0.25% of the return’s turnover limit in the Union/ State Territory.
This is all the information available on GSTR-9B, its eligibility criteria, due date and penalty. So, refer to it if you are an e-commerce company which needs to file this return. However, if it is difficult to file this form, you can also list down all your queries regarding the same and seek necessary assistance from a reliable source before filing this form.
What Are the Penalties or Consequences for Not Filing GSTR-9B?
If GSTR-9B is not filed by the due date, the taxpayer is liable to late fees (penalty). The details are:
- A late fee of ₹100 per day (which may be taken as ₹50 each under CGST & SGST) is often cited in sources.Â
- Some sources suggest a penalty of ₹200 per day (₹100 CGST + ₹100 SGST) for delays.Â
- The maximum penalty is capped as a percentage of turnover. Some state it as 0.25% of the turnover (for each tax head) or 0.5% in total (0.25% each) in some interpretations.Â
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Note: These amounts may differ (some sources contradict). Always check the latest CBIC / Central Tax notifications.
Important Updates
While much of the discussion around late fees concerns GSTR-9 / GSTR-9C, there has been a notification (No. 08/2025-Central Tax dated 23 January 2025) that waives the additional late fee in certain cases (for delayed GSTR-9C filings for FY up to 2022-23, when filed by 31 March 2025) beyond what has already been paid under Section 47.Â
However, this waiver is for the complete annual return regime (GSTR-9 + 9C) under Section 44 / 47, not specifically for GSTR-9B. The waiver clarity does not directly refer to GSTR-9B. So the regular penalties under Section 47 (or relevant provisions) may continue to apply to GSTR-9B.
Hence, non-filing or delays in GSTR-9B can attract daily penalties until the return is filed, subject to the statutory caps. Always compute as per the relevant Section / Rule and any recent notifications.
FAQs About GSTR-9B
Is it mandatory to file GSTR-9B?
Every e-commerce taxpayer who is registered under Goods and Services Tax and is liable to collect tax under Section 52 (C) must file GSTR-9B within the due date. However, one must adhere to the rules and guidelines before filing this form.
What is the difference between GSTR-9 and GSTR-9B?
GSTR 9 is a return that certain taxpayers are required to file in a financial year, alongside monthly and quarterly returns. On the other hand, e-commerce operators must file this GSTR-9B.
Can I rectify GSTR-9B if there is any mistake?
No. Rectification is not possible under GSTR-9 and GSTR-9B returns. Therefore, you must be very careful while filing GSTR to avoid unnecessary mistakes and penalties for filing post the due dates.