GSTR-9 Annual Return Calculator
Check whether the GSTR-9 annual return and GSTR-9C reconciliation apply to you, and calculate the ₹200/day late fee if you file past the 31 December deadline — all live on one screen.
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- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
Applicability & late-fee breakdown
Get your GSTR-9 & 9C filed by a CA
We reconcile your books to your GST returns and file the annual return accurately, before the deadline.
Disclaimer: Indicative estimate based on published GSTR-9 / GSTR-9C thresholds and the ₹200/day late-fee cap under Section 47. Exemptions and CBIC notifications for specific years may vary. Confirm with a professional before filing.
GSTR-9 & GSTR-9C — applicability at a glance
The GSTR-9 is the annual return that consolidates all your monthly/quarterly GST returns for the financial year. The GSTR-9C is a self-certified reconciliation statement matching your audited books to the annual return. Whether each applies depends entirely on your aggregate annual turnover.
Thresholds & late-fee caps
Use these two tables to see which return applies and how the late fee is capped. The late fee accrues at ₹200 per day but can never exceed the turnover-based cap shown below.
| Up to ₹2 crore | 9: Optional · 9C: No |
| ₹2 cr – ₹5 crore | 9: Yes · 9C: No |
| Above ₹5 crore | 9: Yes · 9C: Yes |
| Up to ₹5 crore | 0.04% (0.02%+0.02%) |
| ₹5 cr – ₹20 crore | 0.08% (0.04%+0.04%) |
| Above ₹20 crore | 0.50% (0.25%+0.25%) |
A worked example
Consider a business with ₹3 crore aggregate turnover that files its GSTR-9 thirty days after the 31 December deadline. GSTR-9 is mandatory (above ₹2 cr) but GSTR-9C is not required (turnover is ≤₹5 cr).
Key terms explained
₹2 crore threshold (GSTR-9)
If aggregate turnover for the FY is up to ₹2 crore, filing GSTR-9 is optional. Cross ₹2 crore and the annual return becomes mandatory for every regular taxpayer.
₹5 crore threshold (GSTR-9C)
Once aggregate turnover exceeds ₹5 crore, you must also file GSTR-9C — a self-certified reconciliation of your annual return against your audited financial statements.
31 December deadline
Both returns are due by 31 December of the year following the financial year. Filing after this date triggers the ₹200/day late fee under Section 47 until the return is filed.
Self-certified 9C
Since FY 2020-21, GSTR-9C is self-certified by the taxpayer — a CA/CMA audit certificate is no longer mandatory, though professional reconciliation is strongly recommended to avoid mismatches.
Questions people ask
Short answers on GSTR-9 Applicability & Late Fee. Tap a question to open it.
01Who has to file GSTR-9?
Every regular registered person whose aggregate turnover in the financial year exceeds ₹2 crore. Filing is optional below that threshold. Composition taxpayers file GSTR-9A where notified, and e-commerce operators and ISDs are outside GSTR-9.
02When is GSTR-9C required?
Where aggregate turnover exceeds ₹5 crore. It is a self-certified reconciliation between the annual return and the audited financial statements — a chartered accountant's certification is no longer mandatory but the statement itself is.
03What is the due date for GSTR-9?
31 December following the end of the financial year, unless extended by notification. GSTR-9C is filed along with it.
04What is the late fee for GSTR-9?
It is now slabbed by turnover: a lower daily fee with a cap expressed as a percentage of turnover in the state, rising with the turnover band. The fee runs per day of delay under both CGST and SGST.
05Can GSTR-9 be revised?
No. The annual return cannot be revised once filed, which is why the reconciliation of GSTR-1, GSTR-3B, GSTR-2B and the books should be completed before filing.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.