GSTR-9 is an annual GST return that must be filed by 31st December of the year following a financial year. It includes details of your sales, purchases, and GST paid or collected during that year. Any taxpayer registered under GST with an annual turnover above Rs. 2 crores must file GSTR-9.
Filing GSTR-9 is more than just adding up your GSTR-1, GSTR-2B, and GSTR-3B returns for the year. It also requires careful reconciliation of your tax payments and claims. Any short-paid tax or excess input tax credit must be settled with the government.
What is the GSTR-9 Annual Return?
GSTR-9 is a yearly GST return that must be filed by all taxpayers registered under GST.
Key points:
- It includes details of all sales (outward supplies) and purchases (inward supplies) made during the financial year, along with CGST, SGST, IGST, cess, and HSN codes.
- It consolidates all monthly or quarterly GST returns filed during the year, such as GSTR-1, GSTR-2A, GSTR-2B, and GSTR-3B.
- Although filing GSTR-9 can be complex, it ensures complete reconciliation of data and transparent reporting to the government.
GSTR-9 Applicability: Who Should File the Annual Return?
All GST-registered taxpayers need to file GSTR-9.
However, the following do not need to file GSTR-9:
- Taxpayers under the composition scheme (they file GSTR-9A)
- Casual taxable persons
- Input service distributors
- Non-resident taxable persons
- Persons paying TDS under Section 51 of the CGST Act
- Persons collecting TCS under Section 52 of the CGST Act
Types of GSTR-9
As per CGST Rule 80, the annual return forms under GST law are categorized into four types:
1. GSTR-9: This form is applicable to regular GST taxpayers who file GSTR-1 and GSTR-3B. It must be filed if the taxpayer’s annual turnover exceeds ₹2 crore during the financial year.
2. GSTR-9A: This return was meant for composition taxpayers up to FY 2018–19. From FY 2019–20 onwards, it has been replaced by the GSTR-4 annual return, which is due every year on 30th April following the financial year.
3. GSTR-9B: This annual return applies to e-commerce operators who collect tax at source (TCS) and file GSTR-8 every month. However, the filing of GSTR-9B is currently suspended.
4. GSTR-9C: Known as the Annual Reconciliation Statement, this form must be self-certified and filed by taxpayers whose aggregate turnover exceeds ₹5 crore in a financial year.
GSTR-9 Turnover Limit
Filing of GSTR-9 is optional for taxpayers with annual turnover up to ₹2 crore from FY 2017–18 onwards till FY 2023–24. Each year, the GST department specifies the turnover threshold above which filing GSTR-9 becomes mandatory.
GSTR-9 Due Date
The due date for filing GSTR-9 for FY 2024–25 is 31st December 2025. Generally, the GSTR-9 or annual GST return must be filed by 31st December of the year following the relevant financial year.
GSTR-9 Contents and Format
The GSTR-9 form is structured into 6 parts and 19 sections, each designed to capture key financial details already available in the taxpayer’s filed returns and accounting records.
Broadly, GSTR-9 summarizes annual sales, separating taxable and non-taxable transactions. On the purchase side, it discloses the total value of inward supplies and the Input Tax Credit (ITC) claimed during the financial year. Purchases must be further categorized as inputs, input services, and capital goods. Additionally, details of ineligible ITC that must be reversed are to be reported.
Steps for Filing GSTR-9
The process of filing GSTR-9 can be outlined as follows:
- Ensure GSTR-1 and GSTR-3B filings are completed up to date, particularly for FY 2024–25.
- Conduct a thorough reconciliation of ITC and sales from the start of the financial year.
- Coordinate with vendors and customers to resolve any discrepancies identified during reconciliation.
- Report all relevant details for FY 2024–25 using the government’s offline tool for automated entries and smooth filing.
- Use Form DRC-03 to pay any shortfall in tax or excess ITC claimed for FY 2024–25.
- Finally, file the GSTR-9 on the official GST portal.
For detailed instructions, refer to the “Step-by-step guide to file GSTR-9” on the GST portal.
Late Fee and Penalty for Not Filing GSTR-9
The GST Department has categorized taxpayers based on their annual turnover to determine the applicable late fees for delayed filing of GSTR-9. The revised structure, effective from FY 2022–23 onwards, is as follows:
| S.No | Turnover Limit | Late Fee per Day | Maximum Late Fee |
| 1 | Up to ₹5 crore | ₹50 (₹25 each under CGST & SGST Act) | 0.04% of turnover in state/UT (0.02% each under CGST & SGST Act) |
| 2 | Above ₹5 crore and below ₹20 crore | ₹100 (₹50 each under CGST & SGST Act) | 0.04% of turnover in state/UT (0.02% each under CGST & SGST Act) |
| 3 | Above ₹20 crore | ₹200 (₹100 each under CGST & SGST Act) | 0.50% of turnover in state/UT (0.25% each under CGST & SGST Act) |
For financial years up to 2021–22, the late fee for not filing GSTR-9 by the due date was ₹100 per day per Act—that is, ₹100 under CGST and ₹100 under SGST, totaling ₹200 per day of delay. The total penalty was capped at 0.25% of the taxpayer’s turnover in the respective state or union territory per Act. Notably, no late fee applies under IGST.
GST Amnesty Scheme for GSTR-9 (2023)
As per Notification No. 07/2023 dated 31st March 2023, the CBIC granted a waiver of late fees exceeding ₹20,000 (₹10,000 under CGST and ₹10,000 under SGST) for delayed filing of GSTR-9 for FYs 2017–18 to 2021–22, provided the return was filed between 1st April 2023 and 30th June 2023.
Why Choose us for Filing GST Annual Returns?
Clear offers a powerful compliance platform designed for professionals, growing businesses, and large enterprises.
- Simplified ITC tracking, ensuring ITC GL aligns with purchase registers and GSTR-3B filings.
- Prevention of data mismatches between GSTR-1 and GSTR-3B.
- Auto-filling of GSTR-9 tables using GSTR-1, GSTR-2A, GSTR-3B, and books of accounts.
- Excel-like interface for easy data entry and copy-pasting.
- One-click download of multi-month GSTR-2A data.
- Powerful reconciliation tools for comparing GSTR-2A/2B and purchase registers.
- Auto-fill support for e-commerce-related tables (4G1 & 5C1).
- 17-point error detection checklist to flag mismatches.
- JSON file download for direct GSTN upload.
- Invoice-level audit trail and auto-computation of HSN summaries for Table 17.
These tools make GSTR-9 filing faster, more accurate, and fully compliant with GST regulations.
FAQs on GSTR-9 Annual Return
1. Who is required to file GSTR-9?
Every GST-registered taxpayer with an annual turnover exceeding ₹2 crore must file GSTR-9 every year. For taxpayers with turnover below ₹2 crore, filing is optional.
2. Can I revise the GSTR-9 once it is filed?
No, after submission, GSTR-9 cannot be revised. Therefore, all details must be carefully reviewed before filing.
3. Should GSTR-9 be filed at the entity level or GSTIN level?
GSTR-9 must be filed at the GSTIN level. If a taxpayer has multiple GST registrations under the same PAN—whether in the same or different states—an annual return must be filed for each GSTIN separately, regardless of how long the registration was active during the financial year.
4. Is filing GSTR-9 mandatory?
Yes, filing GSTR-9 is mandatory for all GST-registered taxpayers with annual turnover above ₹2 crore.
5. Is GSTR-9 mandatory for businesses with turnover below ₹2 crore?
No, the GST department has made filing of GSTR-9 optional for businesses with annual turnover up to ₹2 crore to reduce compliance efforts.
6. Should I match my input GST with GSTR-2A before filing GSTR-9?
Yes, it is essential to reconcile GSTR-2A (or 2B) with your books of accounts to ensure that your Input Tax Credit (ITC) is correctly claimed before filing GSTR-9.
7. My GST registration was cancelled during FY 2023–24. Do I still need to file GSTR-9?
Yes, if you were registered as a taxpayer even for a single day during the financial year, you are required to file GSTR-9 for that period.
8. What is the due date for filing GSTR-9?
The due date for filing GSTR-9 is 31st December of the year following the end of the relevant financial year.
9. What is the penalty for late filing of GSTR-9?
A late fee is charged per day of delay, depending on turnover, and is capped at a percentage of turnover in the state or union territory. The amount varies based on the taxpayer’s category as per the latest GST notifications.
10. Can a nil GSTR-9 be filed?
Yes, a nil GSTR-9 can be filed if there were no outward supplies, inward supplies, tax liability, or ITC during the financial year.
11. Is GSTR-9 applicable to composition taxpayers?
No, composition taxpayers are not required to file GSTR-9. Instead, they must file GSTR-4 Annual Return by 30th April of the following financial year.
12. Is GSTR-9 required for e-commerce operators?
No, e-commerce operators who collect tax at source (TCS) are required to file GSTR-8 monthly and were earlier covered under GSTR-9B, which is currently suspended.
13. What documents are required to file GSTR-9?
You will need:
- GSTR-1 and GSTR-3B details for the year
- GSTR-2A/2B data for ITC reconciliation
- Books of accounts (sales, purchase, and expense registers)
- Tax payment challans (if applicable)
14. Can I file GSTR-9 offline?
Yes, you can prepare and file GSTR-9 using the offline utility tool provided on the GST portal.
15. What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return summarizing all transactions, while GSTR-9C is a self-certified reconciliation statement applicable to taxpayers with turnover exceeding ₹5 crore in a financial year.
