GSTR-9 Annual Return — Who Must File & How
Updated June 2026 · VerifiedWho Must File GSTR-9?
GSTR-9 must be filed by every regular GST-registered taxpayer whose aggregate annual turnover exceeds ₹2 crore in the financial year. The following persons are exempt from filing GSTR-9:
- Taxpayers with aggregate turnover up to ₹2 crore (optional filing)
- Composition dealers (they file GSTR-9A)
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Casual taxable persons
- Persons paying TDS under Section 51
What Is the Due Date for GSTR-9?
The due date for filing GSTR-9 is 31st December of the year following the financial year. For example, GSTR-9 for FY 2025-26 is due by 31st December 2026. The government may extend this date through notifications.
What Are the Tables in GSTR-9?
| Part / Table | Description | Source |
|---|---|---|
| Part I (1-3) | Basic details — GSTIN, legal name, trade name | Auto-populated |
| Part II (4-5) | Outward supplies — taxable, exempt, nil-rated, exports, SEZ | From GSTR-1 |
| Part III (6-8) | ITC details — ITC availed, reversed, net ITC | From GSTR-3B / 2B |
| Part IV (9) | Tax paid — through cash and ITC | From GSTR-3B |
| Part V (10-14) | Amendments, late fee, refunds, demands | Manual entry |
| Part VI (15-18) | HSN-wise summary, state-wise supplies, demands & refunds | Manual + auto |
What Is GSTR-9C Reconciliation?
GSTR-9C is a reconciliation statement that must be filed by taxpayers with aggregate turnover exceeding ₹5 crore. It reconciles the values declared in GSTR-9 with the audited financial statements. Key points:
- GSTR-9C is now self-certified by the taxpayer (CA certification was removed from FY 2020-21 onwards).
- It reconciles turnover, tax paid, and ITC claimed in returns with the books of accounts.
- Any differences must be explained and additional tax liability, if any, must be paid.
- Filed along with GSTR-9 on the GST portal.
What Is the Late Fee for GSTR-9?
The late fee for delayed filing of GSTR-9 is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.5% of turnover in the state/UT (0.25% CGST + 0.25% SGST). There is no late fee for GSTR-9C separately; it is filed as part of the GSTR-9 process.
How to File GSTR-9 on the Portal?
- Log in to
gst.gov.inand go to Services > Returns > Annual Return. - Select the financial year and click “Prepare Online” or “Prepare Offline”.
- Tables 4-5 (outward supplies) and 6-8 (ITC) are auto-populated from GSTR-1 and GSTR-3B. Review and edit if needed.
- Fill Tables 10-14 manually for any amendments or additional information.
- Add HSN-wise summary in Table 17 (mandatory for turnover above ₹5 crore).
- If applicable, upload GSTR-9C reconciliation statement.
- Preview, verify, and file using DSC or EVC.
Frequently Asked Questions
Can GSTR-9 be revised after filing?
No. GSTR-9 cannot be revised once filed. Any corrections must be made in the returns of the subsequent financial year, where permitted.
Is GSTR-9 mandatory for taxpayers with turnover below ₹2 crore?
No. Filing GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore. However, they may file it voluntarily.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return summarising all monthly/quarterly returns. GSTR-9C is a reconciliation statement that reconciles the GSTR-9 figures with the audited financial statements. GSTR-9C is required only for turnover above ₹5 crore.
Can I claim additional ITC in GSTR-9?
No. GSTR-9 is a consolidation of already filed returns. You cannot claim new ITC through GSTR-9. Any missed ITC should be claimed in GSTR-3B before the Section 16(4) deadline.
Is HSN-wise summary mandatory in GSTR-9?
HSN-wise summary in Table 17 is mandatory for taxpayers with turnover exceeding ₹5 crore. For others, it is optional but recommended.