Every registered business under India’s Goods and Services Tax (GST) is required to comply with annual return obligations. Among them, GSTR-9, the Annual Return, is one of the most critical filings. It consolidates the entire year’s GST transactions into one detailed report, ensuring transparency and compliance with the Central Goods and Services Tax (CGST) Act.
However, GSTR-9 is often misunderstood, leading to common filing errors, mismatched data, and penalties. Whether you’re a startup, mid-sized company, or multinational enterprise, understanding how to accurately prepare and file GSTR-9 is essential.
This guide covers everything about GSTR-9 filing in India, from eligibility, structure, and deadlines to the filing process, common mistakes, and compliance strategies.
What is GSTR-9?
GSTR-9 is an annual GST return that every registered taxpayer (except a few exempt categories) must file once a year. It provides a comprehensive summary of all outward and inward supplies, input tax credit (ITC) claimed, taxes paid, and any adjustments made during the financial year.
Essentially, it reconciles:
- Monthly/quarterly GST returns (GSTR-1, GSTR-3B)
- Annual financial statements
- Tax payments and adjustments
Legal Reference
As per Section 44 of the CGST Act, 2017, every registered person, except an Input Service Distributor (ISD), TDS/TCS deductor, and non-resident taxable person, must furnish an annual return in Form GSTR-9.
Who Should File GSTR-9?
The following taxpayers are required to file GSTR-9:
| Type of Taxpayer | Return to be Filed |
| Regular taxpayers (including SEZ units) | GSTR-9 |
| Composition taxpayers | GSTR-9A (discontinued from FY 2019–20 onward) |
| E-commerce operators (collecting TCS) | GSTR-9 |
| Casual taxpayers / Non-resident taxable persons / ISD | Not required |
Types of GSTR-9 Returns
There are different types of GSTR-9 forms depending on the taxpayer’s registration type:
| Form | Applicable To | Description |
| GSTR-9 | Regular taxpayers | Annual summary return |
| GSTR-9A | Composition taxpayers (up to FY 2018–19) | Discontinued now |
| GSTR-9B | E-commerce operators | Filed by operators collecting TCS under GST |
| GSTR-9C | Taxpayers with turnover > ₹5 crore | Reconciliation statement and certification by CA/CMA |
GSTR-9: Structure and Key Sections
GSTR-9 is divided into 6 parts and 19 tables, each capturing different aspects of a taxpayer’s GST activities:
Part I: Basic Details (Table 1–3)
- GSTIN, legal name, and trade name.
- Financial year being reported.
Part II: Details of Outward and Inward Supplies (Table 4–5)
- Outward supplies (sales) declared during the year.
- Amendments, credit notes, and debit notes.
- Inward supplies subject to reverse charge.
Part III: Input Tax Credit (ITC) Details (Table 6–8)
- ITC availed, reversed, and ineligible ITC.
- Reconciliation with GSTR-2A/2B.
Part IV: Tax Paid Summary (Table 9)
- Tax paid under IGST, CGST, SGST, and cess.
Part V: Transactions of Previous FY Reported in Current FY (Table 10–14)
- Adjustments, amendments, and missed transactions declared after the year-end but before filing.
Part VI: Other Information (Table 15–19)
- Demands, refunds, supplies received from composition dealers, HSN summary, etc.
GSTR-9 Due Date
The due date for filing GSTR-9 is 31st December following the end of the financial year.
For example:
- FY 2023–24: GSTR-9 due by 31st December 2024.
Extensions
The government occasionally extends deadlines through CBIC notifications. However, businesses should not rely on extensions — delayed filings attract interest and penalties.
Late Fees and Penalties
Failure to file GSTR-9 on time can lead to:
- Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover.
- Interest: 18% per annum on any unpaid tax.
- Legal Scrutiny: Non-filing can trigger notices under GST audit provisions.
Pro Tip: Even if there’s no transaction, file GSTR-9 as NIL to avoid penalties.
Documents Required for Filing GSTR-9
- GSTIN and legal entity details.
- GSTR-1 and GSTR-3B returns filed during the year.
- Input Tax Credit (ITC) reconciliation data.
- Details of outward/inward supplies.
- Summary of advances, credit/debit notes.
- HSN code summary.
- Books of accounts and audited financial statements.
How to File GSTR-9: Step-by-Step Guide
Step 1: Log into the GST Portal
Visit www.gst.gov.in → Login using GSTIN credentials.
Step 2: Navigate to the GSTR-9 Form
Go to Services → Returns → Annual Return → GSTR-9.
Step 3: Select the Financial Year
Choose the relevant FY (e.g., 2023–24).
Step 4: System Auto-Fills Details
Some data from GSTR-1 and GSTR-3B automatically populates into the form.
Step 5: Review & Reconcile
Reconcile outward supplies, ITC claimed, and tax paid with accounting records.
Step 6: Enter Missing Information
Manually fill details not auto-populated — especially adjustments or amendments.
Step 7: Preview Summary
Click Preview Draft GSTR-9 Summary (PDF) to verify all entries.
Step 8: Submit and File
Submit return → Pay any balance tax due → File using DSC or EVC.
Reconciliation Importance Before Filing GSTR-9
Before filing, taxpayers should:
- Match GSTR-1 with Books of Accounts: Ensure outward supplies align with revenue records.
- Match GSTR-3B with Tax Payments: Verify taxes paid match tax liability.
- Match ITC Claimed vs GSTR-2B: Disallow ineligible or mismatched ITC.
- Check Reverse Charge Liabilities: Confirm proper payment under reverse charge.
- Reconcile Adjustments: Include any amendments or missed invoices reported later.
Expert Tip: Most GSTR-9 errors come from reconciliation mismatches, doing this right saves time and prevents audit issues.
Common Mistakes in GSTR-9 Filing
- Ignoring ITC Reversal: Failing to report ineligible ITC claimed during the year.
- Mismatched Turnover: Differences between GSTR-1, GSTR-3B, and books.
- Wrong Tax Head Payment: Paying IGST instead of CGST/SGST or vice versa.
- Omitting Amendments: Missing adjustments for previous FY declared later.
- Incorrect HSN Summary: Wrong HSN classification or missing data.
Can GSTR-9 Be Revised?
No. GSTR-9 cannot be revised once filed.
Hence, accuracy during preparation is critical. Double-check all reconciliations and summaries before final submission.
GSTR-9 vs GSTR-9C
| Particulars | GSTR-9 | GSTR-9C |
| Purpose | Annual return summarizing all transactions | Reconciliation between annual return & audited financials |
| Applicability | All registered taxpayers (except exempted ones) | Taxpayers with turnover > ₹5 crore |
| Certification | Not required | Required by CA/CMA |
| Filing Deadline | 31st December (following FY) | Along with GSTR-9 |
Exemptions from GSTR-9 Filing
The following are not required to file GSTR-9:
- Input Service Distributors (ISDs)
- Non-resident taxable persons
- Casual taxable persons
- Tax Deductors (TDS) and Collectors (TCS)
- Taxpayers with aggregate turnover ≤ ₹2 crore (optional filing from FY 2017–18 onwards as per CBIC notifications)
Government Notifications and Relaxations
The Central Board of Indirect Taxes and Customs (CBIC) periodically issues relaxations on GSTR-9 filing.
For instance:
- Filing for taxpayers with turnover ≤ ₹2 crore made optional.
- Simplified tables for small taxpayers (turnover up to ₹5 crore).
- Offline utility tools released for bulk data entry and validation.
Businesses should monitor CBIC circulars to stay updated on any relaxations.
Expert Tips for Accurate GSTR-9 Filing
- Start Early: Reconcile monthly GST returns soon after FY-end.
- Automate Reconciliation: Use accounting software or GST compliance tools.
- Maintain Documentation: Retain invoices, ledgers, and e-way bills.
- Cross-Check ITC: Match ITC with GSTR-2B before filing.
- Engage Professionals: Complex cases (multi-state, mixed supplies) require expert review.
GSTR-9 for E-commerce & Multi-State Businesses
E-commerce sellers often face challenges due to multiple registrations and states of operation. For them:
- File a separate GSTR-9 for each GSTIN.
- Ensure inter-state transactions are correctly reflected in GSTR-1 and GSTR-3B.
- Match TCS data with GSTR-2A.
- Reconcile state-wise turnover with financial statements.
Maintain a GST master file for each registration to simplify annual reconciliation.
Role of GSTR-9 in GST Audit
For businesses with turnover exceeding ₹5 crore, GSTR-9 must be filed along with GSTR-9C (audit report).
The GSTR-9 serves as the base for audit reconciliation. Discrepancies between GSTR-9 and audited financials can lead to notices or assessments.
How Commenda Simplifies GSTR-9 Filing
Filing GSTR-9 manually can be overwhelming — especially when you operate across multiple states or deal with large transaction volumes. Errors not only invite penalties but also delay refunds or trigger audits.
At Commenda, we simplify GSTR-9 return filing through:
1. Comprehensive Reconciliation
Automated comparison of GSTR-1, GSTR-3B, and books of accounts to identify mismatches.
2. Accurate ITC Validation
Cross-verification of ITC claims with GSTR-2B and supplier filings.
3. Data Review & Error Correction
Expert-led review of data tables before final submission.
4. Multi-State Support
End-to-end GSTR-9 filing for businesses with multiple GSTINs.
5. Timely Filing & Compliance Monitoring
Avoid penalties with proactive tracking of deadlines and filings.
Whether you’re a growing startup or an enterprise, Commenda’s GST experts ensure your annual GST filings are compliant, accurate, and stress-free.
Talk to a Commenda GST Compliance Expert to file your GSTR-9 accurately and avoid penalties.
FAQs on GSTR-9
Q1: Who needs to file GSTR-9?
All registered taxpayers under GST except ISDs, non-residents, and TDS/TCS deductors.
Q2: What is the due date for filing GSTR-9?
31st December following the end of the financial year.
Q3: Is GSTR-9 mandatory for turnover below ₹2 crore?
Filing is optional for taxpayers with turnover up to ₹2 crore (as per latest CBIC notifications).
Q4: Can I revise my GSTR-9?
No. GSTR-9 once filed cannot be revised.
Q5: What is the penalty for late filing?
₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover.
Q6: Can Commenda assist with GSTR-9C as well?
Yes. Commenda provides complete GST audit and reconciliation services, including GSTR-9C certification.
