GSTR-9 is the GST annual return that consolidates a full year of GSTR-1 and GSTR-3B data. It is mandatory for regular taxpayers with aggregate turnover above ₹2 crore and optional below that. For FY 2025-26 the due date is 31 December 2026. Taxpayers with turnover above ₹5 crore must also file GSTR-9C, a reconciliation statement with audited accounts — self-certified since FY 2021-22 (no CA/CMA sign-off). GSTR-9 cannot be revised once filed.
GSTR-9 Due Date & Who Must File
GSTR-9 is due on 31 December following the financial year. It is filed alongside the year's GSTR-1 and GSTR-3B data and, where applicable, GSTR-9C.
| Taxpayer type | GSTR-9? | Turnover | Form |
|---|---|---|---|
| Regular taxpayer > ₹2 crore | Mandatory | > ₹2 crore | GSTR-9 |
| Regular taxpayer > ₹5 crore | Mandatory | > ₹5 crore | GSTR-9 + GSTR-9C |
| Regular taxpayer ≤ ₹2 crore | Optional | ≤ ₹2 crore | GSTR-9 (waived) |
| Composition taxpayer | No | Any | GSTR-4 instead |
| Casual / non-resident taxable person | No | Any | Not applicable |
| Input Service Distributor (ISD) | No | Any | Not applicable |
| TDS deductor (Sec 51) / TCS collector (Sec 52) | No | Any | Not applicable |
Aggregate turnover is computed PAN-wide across all GSTINs. Once filed, GSTR-9 cannot be revised — reconcile before submitting.
There is no revision facility for GSTR-9 or GSTR-9C. Reconcile GSTR-1 vs GSTR-3B vs your books and clear any short payment through DRC-03 before you file. Errors surface later as ASMT-10 / DRC notices with interest.
GSTR-9 vs GSTR-9C — What's the Difference?
GSTR-9 is the annual return (a summary of the year). GSTR-9C is a reconciliation statement that matches GSTR-9 with your audited financials, required only above ₹5 crore.
GSTR-9 — Annual Return
- Mandatory above ₹2 crore turnover
- Consolidates GSTR-1 & GSTR-3B for the year
- Six parts, Tables 1–19
- Self-filed on the GST portal
- Optional (waived) at or below ₹2 crore
GSTR-9C — Reconciliation
- Mandatory above ₹5 crore turnover
- Reconciles GSTR-9 with audited accounts
- Filed together with GSTR-9
- Self-certified since FY 2021-22
- No CA/CMA certification needed
Not sure whether you need GSTR-9C? Get your turnover and reconciliation checked.
Talk to a GST Expert →GSTR-9 Structure — Six Parts
GSTR-9 is organised into six parts covering outward supplies, input tax credit, tax paid, prior-year amendments and other information.
| Part | Tables | What it covers |
|---|---|---|
| Part I | 1–3 | Basic details — GSTIN, legal & trade name, financial year |
| Part II | 4–5 | Outward supplies — taxable, exempt, nil-rated, exports, advances |
| Part III | 6–8 | ITC — availed, reversed, ineligible and GSTR-2B reconciliation |
| Part IV | 9 | Tax paid as declared in returns (CGST, SGST, IGST, cess) |
| Part V | 10–14 | Prior-year amendments, credit/debit notes, supplies & ITC of the FY declared later |
| Part VI | 15–19 | Demands, refunds, HSN-wise summary of supplies, late fee payable |
HSN summary (Table 17) is mandatory for outward supplies; inward-supply HSN is required above the prescribed turnover.
- 1ReconcileGSTR-1 vs GSTR-3B vs books
- 2Pay differencesClear short tax via DRC-03
- 3File GSTR-9Report the year on the portal
- 4File GSTR-9CIf turnover > ₹5 crore
Late Fee for GSTR-9
Filing GSTR-9 after 31 December attracts a late fee that depends on turnover, plus 18% interest on any unpaid tax under Section 50.
| Aggregate turnover | Late fee per day | Maximum cap |
|---|---|---|
| Up to ₹5 crore | ₹50/day | 0.04% of state turnover |
| ₹5 crore – ₹20 crore | ₹100/day | 0.04% of state turnover |
| Above ₹20 crore | ₹200/day | 0.50% of state turnover |
Late fee = CGST + SGST combined (₹50/day = ₹25 + ₹25). General turnover-linked slabs from FY 2022-23 onward; earlier the flat rate was ₹200/day capped at 0.25%.
The costliest GSTR-9 mistakes are ITC and turnover mismatches carried up from monthly returns. Reconcile GSTR-2B and books through the year — not in December — so the annual return is a summary, not a fire-fight.
- File & forms: gst.gov.in
- CBIC: cbic-gst.gov.in
- GSTR-9 / 9C: Section 44, CGST Act 2017 & Rule 80, CGST Rules
- Late fee: Section 47 CGST Act; turnover-linked relief Notification 07/2023-CT
GSTR-9 Filing Checklist
Work through this before submitting — GSTR-9 is final and cannot be revised.
- All 12 GSTR-3B filed for the year
- All GSTR-1 filed for the year
- GSTR-1 vs GSTR-3B turnover reconciled
- ITC in 3B reconciled with GSTR-2B
- Books turnover matched to returns
- Prior-year amendments captured (Table 10–14)
- ITC reversals & ineligible ITC identified
- HSN-wise summary prepared (Table 17)
- Short tax paid via DRC-03
- Late fee & interest computed if delayed
- GSTR-9C reconciliation (if > ₹5 crore)
- Final review — no revision after filing
Want GSTR-9 and GSTR-9C filed accurately, on time?
Get Annual-Return Help →Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.