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🧾 GSTR-9 Annual Return Filing in India
Simplify Your GST Compliance with India Fills
📘 What is GSTR-9?
GSTR-9 is an annual return that must be filed by all regular taxpayers registered under the Goods and Services Tax (GST) regime. It consolidates details of outward and inward supplies, tax liability, and input tax credit for a specific financial year. This includes data filed in monthly or quarterly GSTR-1, GSTR-3B, and GSTR-2A.
✅ Filing GSTR-9 is mandatory for taxpayers with a turnover above ₹2 crore, while it is optional for those below this threshold.
👥 Who Needs to File GSTR-9?
✔️ Applicable To:
- Regular Taxpayers under GST
- SEZ Units and Developers
- Taxpayers who have shifted from the Composition Scheme to the Regular Scheme during the year
❌ Not Applicable To:
- Composition Taxpayers (they file GSTR-9A)
- Casual Taxpayers
- Non-Resident Taxpayers
- Input Service Distributors (ISD)
- OIDAR Service Providers
📊 Types of GST Annual Returns
Return Type | Applicability |
GSTR-9 | Regular taxpayers with turnover above ₹2 Cr |
GSTR-9A | Composition scheme taxpayers |
GSTR-9C | Reconciliation statement for audited businesses |
🔍 What is GSTR-9C?
GSTR-9C is a reconciliation statement that matches the data in GSTR-9 with the taxpayer’s audited financial statements. It must be certified by a Chartered Accountant or Cost Accountant, and is mandatory for businesses with turnover above ₹2 crore.
📅 GSTR-9 Due Date
The due date for filing GSTR-9 is 31st December following the end of the relevant financial year, unless extended by the Government through notification.
🧾 GSTR-9 Format – Key Sections
GSTR-9 is divided into 6 major parts:
- Basic Details – GSTIN, legal name, trade name
- Details of Outward Supplies – Taxable and exempted sales
- Input Tax Credit (ITC) – Availed, reversed, ineligible ITC
- Tax Paid – Summary of tax paid via cash and credit
- Previous Year Transactions – Declared in the current FY
- Miscellaneous Info – Demands, refunds, HSN summary, etc.
📂 Documents Required for Filing GSTR-9
- GSTR-1, GSTR-2A, and GSTR-3B returns
- Annual Financial Statements (P&L and Balance Sheet)
- GSTR-9C (if applicable)
- Books of accounts and reconciliation data
📝 How to File GSTR-9 – Step-by-Step Guide
- Login to the GST Portal
- Navigate to Returns Dashboard → Annual Return
- Select the financial year and click Prepare Online
- Choose whether it’s a Nil Return
- Enter the data in each section or verify auto-filled details
- Save your data and preview the draft
- Compute liabilities and make payment if late fees apply
- Submit using DSC or EVC
⚠️ GSTR-9 Late Fees and Penalties
Missing the GSTR-9 due date? Penalties apply:
- ₹100/day under CGST
- ₹100/day under SGST
- No penalty under IGST
🚫 The maximum late fee is capped at 0.25% of turnover.
✅ How India Fills Can Help with GSTR-9 Filing
Partner with India Fills to make your GSTR-9 filing seamless and error-free:
- 🔎 Expert Consultation: GST specialists to guide you
- 📤 Accurate Data Compilation: Reduce chances of penalties
- ⏰ Timely Alerts: Never miss a deadline
- 🤝 Step-by-Step Support: Personalized assistance
- 📊 Audit & Reconciliation Help: For GSTR-9C and beyond
📞 Get Started with India Fills Today! Ensure timely and accurate GSTR-9 compliance without stress.
