GSTR-9 Filing Simplified: Annual Return Checklist for FY 2024-25

A Complete Guide by IndiaFills.com

🧾 What is GSTR-9?

GSTR-9 is the annual return that every regular GST-registered taxpayer must file. It consolidates the entire year’s monthly or quarterly GST returns (GSTR-1, GSTR-3B) for the financial year 2024–25 and provides a complete summary of outward and inward supplies, tax liability, input tax credit, and other related details.

📅 Due Date for FY 2024-25: 31st December 2025 (unless extended by CBIC)

✅ Who Should File GSTR-9?

You must file GSTR-9 if:

You are a regular taxpayer under GST (including SEZ units & developers)
You have filed GSTR-1 and GSTR-3B during FY 2024-25
Your business turnover exceeds ₹2 crores

🔸 If your turnover is above ₹5 crores, you are also required to file GSTR-9C (a reconciliation statement certified by a CA).

🚫 Who is Not Required to File GSTR-9?

Composition scheme taxpayers (file GSTR-9A instead)
Input Service Distributors (ISDs)
Casual taxable persons
Non-resident taxable persons
TDS/TCS deductors

📋 Documents & Data Required for GSTR-9 Filing

Before filing GSTR-9, keep the following ready:

✔️ GSTIN
📊 Details of outward supplies (sales, exports, etc.)
💸 Details of inward supplies (purchases)
🧾 Input Tax Credit availed & reversed
💰 Tax paid (CGST, SGST, IGST, Cess)
🧮 Reconciliations of GSTR-3B, GSTR-1 & Books of Accounts
📥 Details of advances received, adjusted, or refunded
📎 HSN summary of outward and inward supplies
🏦 Late fee and interest paid (if any)

🧠 GSTR-9: Key Sections to Understand

Section	Details Required
Part I	Basic details (GSTIN, FY, etc.)
Part II	Outward supplies (as per GSTR-1)
Part III	ITC as per GSTR-3B
Part IV	Tax paid
Part V	Amendments, late declarations
Part VI	Other information (HSN-wise summary, demands, refunds, etc.)

🛑 Common Errors to Avoid While Filing GSTR-9

Mismatch in GSTR-3B vs GSTR-1 vs Books
Wrong reporting of reversed ITC
Missing HSN summary
Failure to report additional liability
Ignoring auto-populated data validation

🧾 Late Fees & Penalty for GSTR-9

🔻 ₹200 per day (₹100 CGST + ₹100 SGST)
🔺 Maximum: 0.25% of annual turnover in the respective State/UT

👉 No late fee for IGST

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📌 GSTR-9 Filing Checklist for FY 2024-25

✅ Reconcile GSTR-1, GSTR-3B & Books
✅ Collect HSN-wise summary
✅ Check reversals of ITC
✅ Report pending liabilities
✅ Validate auto-filled data
✅ File before 31st December 2025