GSTR-9 is the annual GST return that consolidates all the monthly/quarterly returns filed during a financial year. It provides a yearly summary of outward and inward supplies, tax paid and input tax credit.
This guide explains who must file GSTR-9, the threshold, the due date and what it contains.
What is GSTR-9?
GSTR-9 reconciles the figures reported across GSTR-1 and GSTR-3B for the year with the taxpayer's books. It is a disclosure return — additional tax found due can be paid but ITC cannot be freshly claimed here.
Composition taxpayers file GSTR-9A (where applicable), and large taxpayers additionally file GSTR-9C.
| Who files | Regular taxpayers (subject to the turnover exemption) |
|---|---|
| Exemption | Turnover up to ₹2 crore is generally exempt from mandatory filing |
| Due date | 31 December of the next financial year |
| With GSTR-9C | Required above the notified turnover (e.g. ₹5 crore) |
Step-by-step process
- Reconcile the year. Match GSTR-1, GSTR-3B and books for the full financial year.
- Fill the tables. Report supplies, ITC availed/reversed, and taxes paid across the return's tables.
- Pay additional liability. Pay any additional tax through DRC-03 if reconciliation reveals shortfalls.
- File. File GSTR-9 with DSC or EVC before the due date.
Penalties for non-compliance
- Late filing attracts a per-day late fee subject to a turnover-linked cap
Frequently asked questions
Is GSTR-9 mandatory?
It is optional for taxpayers with aggregate turnover up to ₹2 crore and mandatory above that (with GSTR-9C above the higher threshold).
What is the GSTR-9 due date?
31 December following the end of the financial year, unless extended.