Part I (Tables 1–3)
Basic details — GSTIN, legal name, trade name, financial year.
GSTR-9 ANNUAL RETURN
Gstr9 Registration
File your GST annual return under Section 44 of the CGST Act. Complete reconciliation of GSTR-1, GSTR-3B, books and ITC with GSTR-2A/2B, HSN summary and portal filing . Due by 31st December of the following financial year. GSTR-9C support for turnover above ₹5 crore.
31 DecDue Date (Following FY)
DedicatedExpert Assistance
₹200/DayLate Fee Cap by Turnover
ANNUAL COMPLIANCE
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SAMPLE
GST Registration Certificate
Form GST REG-06 — Goods & Services Tax certificate sample
Illustrative sample. Your official certificate is issued after approval.
01
Section 44 · Rule 80
Annual return consolidating all monthly/quarterly GSTR-1 and GSTR-3B for the financial year
02
Turnover > ₹2 Cr
Mandatory for regular taxpayers with aggregate turnover exceeding ₹2 crore; optional below that
03
Due: 31 December
Of the year following the financial year (e.g. FY 2025-26 → 31 Dec 2026)
04
GSTR-9C Above ₹5 Cr
Reconciliation statement required; self-certified (professional certification no longer mandatory)
OVERVIEW
What is GSTR-9?
GSTR-9 is the GST annual return that every registered regular taxpayer (with limited exceptions) must file under Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules. It is a consolidated summary of all monthly/quarterly returns — GSTR-1 and GSTR-3B — filed during the financial year.
The form contains details of outward supplies, inward supplies, ITC availed and reversed, tax paid, demands and refunds for the entire year. It helps the department reconcile data across returns and identify discrepancies. Accurate reconciliation with books and GSTR-2A/2B reduces the risk of notices and scrutiny. Late filing attracts ₹200 per day subject to a turnover-based cap.
Governing Law
Section 44 CGST Act · Rule 80
Due Date
31 December (following FY)
Mandatory From
Turnover > ₹2 Crore
GSTR-9C
Turnover > ₹5 Crore
WHO MUST FILE
Applicability by Turnover
| Turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 Crore | Optional (exempted) | Not required |
| ₹2 Crore to ₹5 Crore | Mandatory | Not required |
| Above ₹5 Crore | Mandatory | Mandatory (self-certified) |
Composition dealers file annual compliance via GSTR-4 (GSTR-9A has been merged). Confirm current notifications for any exemption or extension.
FORM STRUCTURE
Parts of GSTR-9
Part II (Tables 4–5)
Outward and inward supplies — B2B, B2C, exports, advances and related details.
Part III (Tables 6–8)
ITC availed, reversed and net ITC available for the year.
Part IV (Table 9)
Tax paid through cash and ITC — CGST, SGST, IGST, Cess.
Part V (Tables 10–14)
Amendments, late fee, refunds, demands and adjustments.
Part VI (Tables 15–19)
HSN-wise summary of supplies and additional information.
PROCESS
How We Prepare and File GSTR-9
1. Complete Pending Returns
Ensure all GSTR-1 and GSTR-3B for the financial year (and any amendment periods) are filed. The portal blocks GSTR-9 if periodic returns are pending.
2. Collect Data
GSTR-1, GSTR-3B, GSTR-2A/2B, sales and purchase registers, credit/debit notes, e-way bills, payment challans and HSN summary.
3. Reconcile
Match GSTR-1 and GSTR-3B with books; reconcile ITC claimed with GSTR-2A/2B; identify differences, missing invoices and ineligible ITC.
4. Prepare Form & HSN Summary
Fill all six parts of GSTR-9, prepare HSN-wise summary and, if applicable, GSTR-9C reconciliation statement.
5. Review & File
Professional review, then file on the GST portal (online or offline utility). Obtain ARN and confirmation.
6. Archive & Follow-up
Retain reconciliation workings and filings for audit. Address any subsequent notice or query with supporting data.
DOCUMENTS REQUIRED
What we need for GSTR-9
1. GSTR-1 (All Periods)
All monthly/quarterly GSTR-1 for the financial year, including amendments.
2. GSTR-3B (All Periods)
All GSTR-3B returns filed for the year with tax paid details.
3. GSTR-2A / 2B
Auto-populated ITC statements for the year for reconciliation of claimed ITC.
4. Books & Registers
Sales and purchase registers, credit/debit notes, and financial statements if required.
5. HSN Summary
HSN-wise summary of outward supplies (and inward where applicable) for Part VI.
6. Payment & Other
Tax payment challans, refund claims, demand orders and any adjustment details for the year.
LATE FEES
Cost of Missing the Deadline
| Component | Amount |
|---|---|
| Late fee per day | ₹200/day (₹100 CGST + ₹100 SGST) |
| Maximum late fee | 0.25% of annual turnover in the state/UT (each of CGST & SGST; total often expressed as 0.50%) |
| Interest | 18% p.a. on any additional tax liability discovered |
| Scrutiny risk | Higher chance of assessment / audit; possible impact on subsequent returns |
Example: At ₹200/day, 30 days’ delay = ₹6,000. Cap depends on state turnover. File on time to avoid unnecessary cost and scrutiny.
WHY CHOOSE US
Why Corporate Mart for GSTR-9?
Full-Year Reconciliation
We match GSTR-1, GSTR-3B and books so the annual return is consistent and differences are explained before filing.
ITC & 2A/2B Match
ITC claimed is reconciled with GSTR-2A/2B to reduce the risk of demand notices and interest.
HSN & 9C Ready
HSN summary prepared for Part VI; GSTR-9C support for turnover above ₹5 crore (self-certified).
Deadline Discipline
We target filing well before 31 December so you avoid ₹200/day late fees and keep compliance clean.
Pending Returns → Data → Reconcile → Prepare → File → ARN
FAQ
Frequently Asked Questions
31st December of the year following the financial year. For example, GSTR-9 for FY 2025-26 is due by 31st December 2026 (unless extended by notification).
Regular GST-registered taxpayers with aggregate annual turnover exceeding ₹2 crore. Below ₹2 crore it is optional. Composition dealers follow GSTR-4 for annual compliance.
When aggregate turnover exceeds ₹5 crore. From FY 2020-21 onwards, GSTR-9C can be self-certified by the taxpayer; professional certification is no longer mandatory but is recommended for accuracy.
₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of turnover in the state/UT (each leg). Interest at 18% p.a. applies on any additional tax liability.
No. All GSTR-1 and GSTR-3B for the financial year (and relevant amendment periods) must be filed first. The portal typically blocks GSTR-9 until then.
Six parts: Part I (basic details), Part II (outward/inward supplies), Part III (ITC), Part IV (tax paid), Part V (amendments, refunds, demands), Part VI (HSN summary and other information).
Differences between GSTR-1, GSTR-3B, books and GSTR-2A/2B can trigger notices under Sections 61, 73 or 74. Reconciling before filing reduces errors and future demand risk.
No. GSTR-9 is the annual return. GSTR-9C is the reconciliation statement (with financials) required when turnover exceeds ₹5 crore. Both are filed for the same FY when applicable.
