Every GST-registered business with annual turnover above the exemption threshold must file GSTR-9 — the GST Annual Return — once a year. This single return consolidates twelve months of outward supplies, inward supplies, and tax paid into one comprehensive document that the government uses to cross-verify your GSTR-1 and GSTR-3B data. Missing the deadline or filing it inaccurately triggers late fees of ₹200 per day and potentially triggers scrutiny notices.
Yet many business owners who diligently file their monthly returns every month are caught off guard when the GSTR-9 deadline arrives in December. The reconciliation exercise required is far more intensive than any monthly return, and errors in the annual return cannot be corrected once filed. This guide covers everything you need to know — from who must file to the exact tables in the form and the step-by-step filing process.
GSTR-9 is the annual GST return for regular taxpayers. Due date: 31 December 2026 for FY 2025-26. Exempt: taxpayers with turnover ≤ ₹2 crore (as per recent CBIC notifications). Penalty: ₹200/day (max 0.25% of turnover). GSTR-9C (reconciliation statement) needed if turnover > ₹5 crore. Composition dealers file GSTR-9A. Cannot be revised once filed.
Our GST specialists reconcile your GSTR-1, GSTR-3B, and books — and file accurately before the deadline.
GSTR-9 is the annual return form under the Goods and Services Tax (GST) framework in India, prescribed under Section 44 of the CGST Act, 2017. It is a consolidated statement of all the outward and inward supplies made or received during a financial year, along with details of tax paid, ITC availed, and any adjustments made. Think of it as the annual audit of your monthly GST filings.
The obligation to file GSTR-9 applies to all regular GST taxpayers — those registered under the regular scheme (not composition scheme) — with certain exemptions based on turnover (discussed below). This includes traders, manufacturers, service providers, and importers who hold a regular GSTIN.
The return is filed on the GST portal (gst.gov.in) and is based on data auto-populated from your GSTR-1 (outward supplies), GSTR-3B (summary returns and tax payments), and the purchase register reflected in GSTR-2A/2B. The taxpayer must review, reconcile, and supplement this auto-populated data before submission.
📌 Applicable Law: Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules, 2017. The form was amended significantly from FY 2019-20 to simplify reporting, with further changes for FY 2021-22 onwards making many tables optional.
Two annual GST filings exist, and it is important to understand which one applies to your business:
| Feature | GSTR-9 | GSTR-9C |
|---|---|---|
| What it is | Annual return summarising all GST transactions | Reconciliation statement + audit certificate |
| Who files | All regular GST taxpayers (turnover > ₹2 crore) | Taxpayers with turnover > ₹5 crore |
| Certification | Self-filed, no CA certification needed | Self-certified (since FY 2020-21); CA can certify optionally |
| What it reconciles | Monthly returns vs annual figures | GSTR-9 figures vs audited financial statements |
| Due date | 31 December after year end | 31 December (same deadline as GSTR-9) |
| Penalty for non-filing | ₹200/day, max 0.25% of turnover | No specific late fee; linked to GSTR-9 deadline |
In simple terms: every regular taxpayer with turnover above the exemption limit must file GSTR-9. If your turnover additionally exceeds ₹5 crore in a state or union territory, you must also file GSTR-9C.
⚠️ Important: GSTR-9C must be filed only after GSTR-9 is successfully submitted. Since both share the same deadline (31 December), taxpayers with turnover above ₹5 crore must complete both filings before that date.
The statutory due date for GSTR-9 under Section 44 of the CGST Act is 31 December following the close of the financial year. For FY 2025-26 (April 2025 to March 2026), the due date is 31 December 2026.
Historically, the government has frequently extended this deadline via CBIC notifications — sometimes to 28 February, March 31, or beyond. However, no extension should be assumed. The safe approach is to complete the reconciliation and file by the statutory deadline.
✅ Pro Tip: Start your GSTR-9 reconciliation by October — immediately after your books are finalised. This gives you two months to identify and resolve discrepancies before the December deadline. Last-minute filing increases the risk of errors since GSTR-9 cannot be revised.
Not all GST registrants must file GSTR-9. The following categories are exempt or file a different form:
🛑 Warning: Even if you are exempt from filing GSTR-9 (e.g., turnover below ₹2 crore), you are still required to file all monthly/quarterly GSTR-1 and GSTR-3B returns. The GSTR-9 exemption does not exempt you from periodic return filing.
| Annual Turnover (Aggregate) | GSTR-9 Required | GSTR-9C Required | Notes |
|---|---|---|---|
| Up to ₹2 crore | Exempt (optional) | No | As per CBIC notification — verify for FY 2025-26 |
| ₹2 crore to ₹5 crore | Yes — mandatory | No | Only GSTR-9 filing required |
| Above ₹5 crore | Yes — mandatory | Yes — mandatory | Both GSTR-9 and GSTR-9C to be filed |
Aggregate annual turnover includes all taxable supplies, exempt supplies, and exports — but excludes inward supplies on which tax is paid under reverse charge. It is computed on a PAN-India basis across all GST registrations. If your combined turnover across all GSTINs under the same PAN exceeds ₹5 crore, you must file GSTR-9C for each GSTIN.
GSTR-9 is divided into six parts containing 16 tables. Here is an overview of what each part covers:
| Part | Tables | What is Reported |
|---|---|---|
| Part I | 1–3 | Basic information: GSTIN, legal name, trade name, taxpayer type |
| Part II | 4–5 | Details of outward and inward supplies made during the year at the invoice level (B2B, B2C, exports, nil-rated, exempt, etc.) |
| Part III | 6–8 | Details of ITC declared in GSTR-3B vs ITC eligible from GSTR-2A/2B — including reversals and ineligible ITC |
| Part IV | 9 | Details of taxes paid as declared in GSTR-3B during the financial year |
| Part V | 10–14 | Transactions from the previous FY that were declared in the current FY returns (e.g., credit notes, amendments, ITC reversals relating to FY 2024-25 filed in April–September 2025 returns) |
| Part VI | 15–16 | Details of demands/refunds, supplies received from composition dealers, HSN-wise summary of outward supplies, HSN-wise summary of inward supplies, and late fee details |
📌 From FY 2021-22 onwards: Several tables in Part V and Part VI were made optional or "No Action Required" (System Computed). For FY 2025-26, Tables 10, 11, 12, 13, 15, and 16 are expected to remain optional. Always check the latest GSTR-9 instructions on gst.gov.in before filing.
The most time-consuming and critical part of GSTR-9 is the three-way reconciliation. This is where most businesses discover discrepancies that require additional tax payments or explanations.
Total taxable value and tax amount reported in GSTR-1 (invoice-level data) must match the summary figures declared in GSTR-3B (tax payment return). Common reasons for mismatch: invoices uploaded in GSTR-1 in the wrong period, credit notes not matched, or amendments not reflected in GSTR-3B.
ITC claimed in GSTR-3B must not exceed ITC available in GSTR-2B (the auto-populated purchase statement based on supplier filings). If you claimed ITC from a supplier who did not file their GSTR-1, the mismatch will surface here. Excess ITC must be reversed and tax paid along with interest.
For taxpayers filing GSTR-9C (turnover above ₹5 crore), the turnover and tax figures in GSTR-9 must reconcile with the audited P&L and balance sheet. Differences arise due to accounting treatment of advances, unbilled revenue, forex adjustments, or timing differences.
⚠️ Additional Tax via DRC-03: If reconciliation reveals that you paid less tax or claimed excess ITC, the differential must be paid voluntarily using Form DRC-03 before filing GSTR-9. Proactive payment via DRC-03 carries 18% annual interest from the due date of the monthly return. Paying via DRC-03 before GST audit generally protects against penalties.
Late filing of GSTR-9 attracts a late fee under Section 47 of the CGST Act. The late fee structure is:
For example, a business with ₹50 lakh aggregate turnover and a 60-day delay would accrue late fees of ₹12,000 (₹200 × 60 days), capped at ₹12,500 (0.25% of ₹50 lakh). For a business with ₹5 crore turnover, the cap would be ₹1,25,000.
🛑 Non-Filing Risk: Persistent non-filing of GSTR-9 can lead to cancellation of GST registration under Section 29 of the CGST Act. GST officers can also initiate best judgment assessment under Section 62, raising tax demands based on available information.
Before touching the portal, download GSTR-1, GSTR-3B, and GSTR-2B data for all 12 months. Reconcile outward supplies, inward supplies, and ITC. Identify and quantify any differences. Prepare a reconciliation schedule.
If reconciliation shows additional tax liability (ITC overclaimed or output tax underpaid), pay the difference using Form DRC-03 before filing. Go to GST portal → Services → Ledgers → Payment towards Demand → Select DRC-03 voluntary payment.
Log in to gst.gov.in with your credentials. Go to Services → Returns → Annual Return. Select the financial year (2025-26) and click PREPARE ONLINE for GSTR-9.
The system pre-fills data from your GSTR-1 and GSTR-3B. Review each table carefully. The system shows two columns: "auto-populated from returns" and "declared in annual return." You can edit the declared column where discrepancies need to be reported.
Complete Table 10 (amendments/credit notes for prior FY), Table 15 (demand/refund details if applicable), Table 16 (supplies received from composition dealers), and Table 17/18 (HSN summary — mandatory if turnover exceeds ₹5 crore).
Table 9 shows taxes paid vs payable. If any differential remains unpaid, pay it via the GST electronic cash ledger before proceeding. If filing after the due date, late fees will be auto-calculated and must be paid.
Click "Preview" to download the PDF of the draft GSTR-9. Review it thoroughly. Once satisfied, click "File GSTR-9" and authorise using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). You will receive an ARN (Acknowledgement Reference Number) upon successful filing.
If your turnover exceeds ₹5 crore, proceed to file GSTR-9C immediately after GSTR-9 is filed. GSTR-9C is filed through the offline utility tool available on the GST portal. Upload the JSON file after completing all reconciliation tables and sign with DSC.
Our CA team handles the complete reconciliation, DRC-03 computation, and portal filing. Trusted by 1,20,000+ Indian businesses.
Taxpayers registered under the composition scheme (Section 10 of the CGST Act) pay a flat rate of tax on turnover — ranging from 0.5% for traders to 5% for restaurants — and do not claim ITC. They file quarterly returns in Form GSTR-4 and an annual return in GSTR-9A.
GSTR-9A is a simpler form than GSTR-9 and summarises the quarterly returns filed under the composition scheme. It reports aggregate turnover, tax paid at composition rates, and any additional tax liability. The due date for GSTR-9A is also 31 December following the close of the financial year.
📌 Composition Scheme Threshold: As of FY 2025-26, the composition scheme is available to businesses with aggregate turnover up to ₹1.5 crore (₹75 lakh for special category states). Businesses opting for the composition scheme cannot make interstate supplies or supply non-taxable goods/services.
GSTR-9 is not just a formality — it is the annual audit of your GST compliance posture. The reconciliation it demands forces you to confront every discrepancy between your monthly filings, your supplier-side data, and your books of accounts. Businesses that treat GSTR-9 as a year-round exercise (maintaining clean books, timely GSTR-1 and GSTR-3B filings, and monthly ITC reconciliation) find the annual return relatively straightforward. Those who neglect monthly compliance face a painful December scramble.
The key things to remember: the due date is 31 December 2026 for FY 2025-26; taxpayers with turnover above ₹5 crore must also file GSTR-9C; the return cannot be revised after filing; and any additional tax must be paid via DRC-03 before submission. Start early, reconcile thoroughly, and file accurately.
📌 Also Read: GST Return Filing Guide India | GST Registration in India 2026 | GST E-Invoicing Guide | TDS Return Filing India 2026
Disclaimer: This article is for general information purposes only and does not constitute legal or tax advice. GST law and CBIC notifications change frequently. Consult a qualified Chartered Accountant or GST practitioner for advice specific to your business situation. All figures mentioned are based on rules effective as of June 2026.