GSTR-9 Annual Filing
GSTR-9 is the annual return that every regular GST-registered taxpayer must file once a year. It consolidates monthly/quarterly returns filed during the financial year, including details of outward and inward supplies, tax paid, ITC claimed, and adjustments made. Non-filing or incorrect filing can lead to penalties and loss of Input Tax Credit (ITC).
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Benefits of GSTR-9 Filing
Legal Compliance Under GST Act
Avoid Late Fees and Penalties
Accurate Consolidation of GST Data
Reduces Chances of Tax Notices
Ensures ITC Accuracy and Reconciliation
Applicability
GSTR-9 filing is mandatory for:
All regular GST-registered taxpayers
Businesses with turnover above ₹2 crore must also file GSTR-9C (reconciliation + audit)
Applies to traders, manufacturers, service providers, e-commerce sellers, etc.
Not Applicable to:
Composition taxpayers (they file GSTR-9A)
Casual taxpayers and Input Service Distributors (ISD)
Non-resident taxable persons
Process
Review Monthly/Quarterly Returns (GSTR-1, 3B)
Collect and cross-check data filed throughout the year.Reconciliation of Turnover & ITC
Match turnover, tax paid, ITC claimed, and adjustments.Data Preparation & Verification
Prepare the return in accordance with GST portal requirements.Filing on GST Portal
File GSTR-9 using DSC or OTP and generate acknowledgment.Filing GSTR-9C (if applicable)
Audit report and reconciliation statement for entities above turnover threshold.
Documents Required
GST login credentials
GSTR-1, GSTR-3B summary
Purchase and sales registers
ITC ledger and adjustments
Annual financial statements
Tax payment challans, if any
Auditor’s report (for GSTR-9C, if applicable)
What You’ll Get
Accurate preparation and filing of GSTR-9 (and GSTR-9C if required)
Reconciliation report of returns and books of accounts
Audit assistance (for turnover > ₹2 crore)
Timely submission with acknowledgment
Expert review to avoid notices and errors
Frequently Asked Questions
Generally, 31st December of the following financial year, unless extended by the government.
Yes, if you’re a regular taxpayer. NIL GSTR-9 must still be filed if there’s no business activity.
Late fee of ₹200/day (₹100 CGST + ₹100 SGST), capped based on turnover, plus possible scrutiny.
It’s the GST audit report and reconciliation statement required for businesses with turnover above ₹2 crore.
No. GSTR-9 cannot be revised, so accuracy is critical before submission.
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