GSTR-9 - Annual Return

GSTR-9 is the annual return that a registered taxpayer files under the Goods and Services Tax law, consolidating the whole year's outward and inward supplies, tax paid, input tax credit (ITC) claimed and reversed, demands and refunds into a single reconciled statement. It draws together the figures already reported in the monthly or quarterly GSTR-1 and GSTR-3B returns for the financial year, giving the department a summarised, year-end picture per GSTIN.

Legal basis and due date

Filing is governed by Section 44 of the CGST Act, 2017, read with Rule 80 of the CGST Rules. The return must be filed by 31 December following the close of the financial year (for FY 2025-26, by 31 December 2026). A late fee applies under Section 47 for delayed filing.

Who must file

• Mandatory for regular taxpayers whose aggregate turnover exceeds Rs 2 crore in the financial year.
• Optional for those with turnover up to Rs 2 crore, though voluntary filing is allowed.
• Composition taxpayers are exempt from GSTR-9 and instead file the annual return in FORM GSTR-4 (GSTR-9A has been waived since FY 2019-20); FORM GSTR-9B is the prescribed annual statement for e-commerce operators collecting TCS.
• Casual taxable persons, non-resident taxable persons, ISDs and TDS deductors are excluded.

GSTR-9 vs GSTR-9C

Where aggregate turnover exceeds Rs 5 crore, the taxpayer must additionally file GSTR-9C, a reconciliation statement matching the annual return with the audited financial statements. Since FY 2020-21 GSTR-9C is self-certified by the taxpayer; certification by a Chartered or Cost Accountant is no longer required. GSTR-9 is largely non-editable once filed, so figures should be verified before submission.