GSTR-9 Annual Return Filing
GSTR-9 is the yearly GST return that sums up every sale, purchase, tax payment and input tax credit you reported during the financial year. It is mandatory where aggregate turnover is above ₹2 crore. For FY 2025-26 it is due on 31 December 2026.
What it is
Every month or quarter you file GSTR-1 for sales and GSTR-3B for tax payment as part of your regular GST return filing. GSTR-9 is the annual return that pulls those twelve months together into one statement. It shows outward supplies, tax paid, input tax credit claimed and reversed, and the HSN-wise summary of what you sold and bought.
The requirement comes from Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules. The form is filed on the GST portal, separately for each GSTIN. If your business is registered in Haryana and Uttar Pradesh, that means two annual returns, one for each registration.
Much of the form is auto-filled from the returns you already filed. Here is the catch: auto-filled does not mean correct. GSTR-9 is your final statement for the year and cannot be revised once submitted, so every figure has to be checked against your books first.
Take a Faridabad auto-parts supplier whose turnover crossed ₹2 crore for the first time in FY 2025-26. Its monthly returns were filed on time, yet its first annual return is where a credit note booked late, or a purchase bill missing from GSTR-2B, finally shows up as a difference that needs explaining.
Who it applies to
Turnover above ₹2 crore
Regular taxpayers whose aggregate turnover for the year is more than ₹2 crore must file GSTR-9. Notification 15/2025-Central Tax dated 17 September 2025 exempts those at or below ₹2 crore from FY 2024-25 onwards.
Turnover above ₹5 crore
You file GSTR-9 and, along with it, the self-certified reconciliation statement in GSTR-9C. Between ₹2 crore and ₹5 crore, GSTR-9 alone is enough.
Who does not file it
Composition taxpayers, casual taxable persons, input service distributors, non-resident taxable persons and persons deducting or collecting tax under Sections 51 and 52 do not file GSTR-9.
Why it matters
Lock in the year’s figures
GSTR-9 cannot be revised. Whatever turnover, tax and credit you declare becomes the reference point for any later scrutiny or audit of that year.
Catch short payments yourself
Preparing the return often shows tax you under-paid or credit you over-claimed. Paying it yourself through DRC-03 costs interest, but far less than a demand with penalty.
Stop the daily late fee
The Section 47(2) late fee starts on 1 January. It runs every day until you file. A delay of a week costs little. A return forgotten for a year costs a lot more.
Documents required
From your GST records
- GST portal login for each GSTIN
- All GSTR-1 and GSTR-3B for the year (all must be filed first)
- GSTR-2B statements for the twelve months
- Copies of any DRC-03 payments made during the year
From your books
- Sales and purchase registers
- Trial balance or financial statements for the year
- Credit and debit notes issued and received
- Details of ITC reversed under Rules 42 and 43
Supporting details
- HSN-wise summary of outward and inward supplies
- List of exempt, nil-rated and non-GST supplies
- Advances received and adjusted
- Authorised signatory’s DSC or registered mobile for EVC
What GSTR-9 covers
The form has six parts. Each part draws on your books, so they need to be closed before you file.
| Part | What it reports |
|---|---|
| Part I | Basic details: GSTIN, legal and trade name, financial year |
| Part II | Outward and inward supplies declared in returns filed during the year, taxable and exempt |
| Part III | Input tax credit availed, reversed and ineligible, compared with the auto-filled ITC figures |
| Part IV | Tax paid as declared in returns filed during the year |
| Part V | Transactions of this year declared in the next financial year’s returns |
| Part VI | Other details: demands and refunds, HSN summaries, late fee payable |
How it works
Check every monthly return is filed
The portal will not accept GSTR-9 until all GSTR-1 and GSTR-3B for the year are on record. We file anything pending first.
Match the portal with your books
We compare sales in GSTR-1, tax in GSTR-3B and credit in GSTR-2B with your ledgers, and list every difference with its reason. Clean monthly bookkeeping makes this step much quicker. In practice, many gaps are timing gaps: a trader in Ballabgarh who issued a March credit note but reported it in April’s GSTR-1 will see it in Part V of the return, not as an error.
Settle any short payment
If tax was short-paid or credit over-claimed, you pay it with interest through Form DRC-03 before filing, and the return shows it.
Review the draft with us
We fill the tables, download the draft summary and walk you through the numbers before anything is submitted.
File with DSC or EVC
Once you approve, we compute any late fee, file the return and share the acknowledgement (ARN) for your records.
Timelines
Annual return due date
31 December following the end of the financial year. For FY 2025-26, that is 31 December 2026.
Monthly returns first
All GSTR-1 and GSTR-3B for April to March must be filed before GSTR-9 can be submitted.
Close the books by November
We suggest closing reconciliations by end-November so there is time to pay any difference and file before the year-end rush.
What happens if you miss it
Daily late fee
Section 47(2), with Notification 07/2023-Central Tax, sets the fee (CGST and SGST combined). Up to ₹5 crore turnover: ₹50 a day. ₹5–20 crore: ₹100 a day. Both are capped at 0.04% of turnover in the State. Above ₹20 crore: ₹200 a day, capped at 0.5%.
Interest on tax found short
Tax found short-paid carries interest at 18% a year under Section 50. It runs from the original due date until the day you pay.
General penalty and notices
Persistent non-filing can attract a general penalty of up to ₹25,000 under Section 125, and the gaps become grounds for scrutiny notices that need a careful written reply.
Frequently asked questions
Is GSTR-9 mandatory if my turnover is below ₹2 crore?
No. Notification 15/2025-Central Tax dated 17 September 2025 exempts registered persons whose aggregate turnover is up to ₹2 crore from filing GSTR-9, from FY 2024-25 onwards. You still have to file every GSTR-1 and GSTR-3B on time, and your books should still match those returns. If your turnover crosses ₹2 crore in a later year, the annual return becomes compulsory for that year, and we can take it from there.
What is the due date for GSTR-9 for FY 2025-26?
The due date is 31 December 2026. Section 44 of the CGST Act fixes the annual return at 31 December following the end of the financial year, unless the government extends it by notification. Because every GSTR-1 and GSTR-3B must be filed first, it helps to start in October or November. That leaves time to pay any difference through DRC-03 and still file comfortably before the deadline.
Can I revise GSTR-9 after filing it?
No, the GST portal has no option to revise GSTR-9 once it is filed. That is why we reconcile the books with GSTR-1, GSTR-3B and GSTR-2B before submitting. If you later find tax that was short-paid, you can still pay it with interest through Form DRC-03. A line-by-line review before filing is what keeps you out of that situation.
What is the late fee for filing GSTR-9 late?
It depends on turnover. Under Notification 07/2023-Central Tax, the combined CGST and SGST fee is ₹50 a day up to ₹5 crore and ₹100 a day for ₹5–20 crore, both capped at 0.04% of turnover in the State. Above ₹20 crore it is ₹200 a day, capped at 0.5%. The fee is paid in cash, not from input tax credit. Filing even a few days late keeps the amount small.
Can I claim missed input tax credit through GSTR-9?
No. GSTR-9 only reports the credit you already claimed in GSTR-3B during the year; it is not a place to claim fresh credit. Any eligible credit has to be taken in a GSTR-3B within the time allowed under Section 16(4). What GSTR-9 does is show the gap between credit available on the portal and credit you claimed, so you can see it clearly and plan the next step with us.
What if I find extra tax payable while preparing GSTR-9?
You pay it through Form DRC-03 on the GST portal, along with interest at 18% a year under Section 50. The return then reports the additional liability. Paying voluntarily before an officer raises the issue avoids a show-cause notice and the penalty that comes with one. Often the cause is a missed invoice or credit note, and we trace each rupee back to the entry that caused it.
Do I need GSTR-9C as well?
Only if aggregate turnover for the year is above ₹5 crore. In that case you file the self-certified reconciliation statement in GSTR-9C together with GSTR-9 by 31 December. A chartered accountant’s certification has not been required since FY 2020-21. Between ₹2 crore and ₹5 crore, GSTR-9 alone is enough, and we will tell you upfront which side of the line you fall.
I have GST registrations in two states. How many returns do I file?
One GSTR-9 for each GSTIN. A business registered in Haryana and Delhi files two annual returns, each covering only the supplies made from that registration. Each return needs its own reconciliation with the branch’s books. The ₹2 crore exemption, however, is tested on aggregate turnover across all GSTINs under the same PAN, so we check that figure first before planning the filings.
How long does GSTR-9 preparation take?
About one to two weeks once we have your books and portal access. The time goes into reconciling twelve months of GSTR-1, GSTR-3B and GSTR-2B with the ledgers, not into typing the form. Businesses with clean monthly bookkeeping are done faster. If differences need a DRC-03 payment, add a day or two. Starting by November keeps you well clear of 31 December.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
There is no government fee for filing GSTR-9 on time. If it is late, the Section 47(2) late fee applies as set out above, and any short-paid tax found during reconciliation carries interest at 18% a year.
Ready to begin?
Send us your GSTIN and the year, and we will reconcile, review and file your GSTR-9 well before 31 December.