GST Annual Return Filing GSTR-9 & 9C
File your GST annual return with a full reconciliation of the year, not just a copy of your monthly returns. We match your books with GSTR-1, GSTR-3B and GSTR-2A/2B, sort out previous-year credits under the new tables, report differences correctly and file GSTR-9 and GSTR-9C before the due date, so you don't get notices later.
- Books vs returns reconciliation
- ITC matched with GSTR-2A/2B
- Updated for the new GSTR-9 tables
- Self-certified GSTR-9C
What is the GST annual return?
GSTR-9 is the annual return a regular GST taxpayer files for each GSTIN, summarising the whole financial year's sales, tax paid, input tax credit, demands and refunds. Taxpayers with turnover above ₹5 crore also file GSTR-9C, a self-certified reconciliation between the annual return and audited accounts. Composition taxpayers file GSTR-4 instead.
The annual return is due by 31 December after the financial year, so for FY 2025-26 the due date is 31 December 2026. It is optional for businesses with aggregate turnover up to ₹2 crore, and mandatory above that.
GSTR-9 is more than a total of your twelve months of returns. It is the department's main tool for spotting gaps: sales in your books but not in returns, credit claimed in GSTR-3B but not seen in your suppliers' returns, or credit of an earlier year claimed late. Differences found during preparation can be paid through Form DRC-03 before filing, which is far cheaper than a notice with interest and penalty later.
The return also can't be revised once filed, and the portal now blocks returns filed more than three years after their due date, so it is worth getting it right the first time.
Who must file the GST annual return
Turnover limits are based on aggregate turnover of all GSTINs under the same PAN, across India.
| Taxpayer | Return | Turnover | Due date |
|---|---|---|---|
| Regular taxpayer | GSTR-9 | Optional up to ₹2 crore; mandatory above ₹2 crore | 31 December after the year |
| Regular taxpayer | GSTR-9C | Above ₹5 crore (self-certified) | With GSTR-9 |
| Composition taxpayer | GSTR-4 | All composition taxpayers | 30 April after the year |
| Casual, non-resident, ISD, TDS and TCS filers | Not required | N/A | N/A |
Each GSTIN files its own annual return, but the ₹2 crore and ₹5 crore limits apply to all GSTINs under the PAN together. A business that switched between composition and regular schemes during the year may need to file both.
What's in GSTR-9
GSTR-9 has six parts and 19 tables. Most figures are auto-filled, but every one needs checking against your books.
Parts I–II: sales
- Basic details of the taxpayer
- Taxable outward supplies, exports, SEZ supplies, advances and reverse charge inward supplies (Table 4)
- Exempt, nil-rated and non-GST supplies (Table 5)
Parts III–IV: credit & tax
- Input tax credit availed, split into inputs, input services and capital goods (Table 6)
- Credit reversed and ineligible (Table 7)
- Credit as per GSTR-2A/2B compared with credit claimed (Table 8)
- Tax payable and paid, in cash and through credit (Table 9)
Parts V–VI: later and other details
- Transactions of the year declared in the next year's returns, up to 30 November (Tables 10–14)
- Demands and refunds (Table 15)
- Supplies from composition dealers, deemed supplies, goods sent on approval (Table 16)
- HSN-wise summary of sales, and optionally purchases (Tables 17–18); late fee (Table 19)
Changes in GSTR-9 and 9C from FY 2024-25
The forms were revised by Notification 13/2025-Central Tax (17 September 2025). These changes need extra care.
Previous-year credit: Table 6A1
Credit of the earlier year claimed in this year is now shown separately in Table 6A1 and taken out of this year's credit before matching with Table 8A.
Table 8A matching
Table 8A is auto-filled from the supplier-side data and includes documents uploaded up to the 30 November cut-off. Differences must be explained, not ignored.
Tables 8C, 12 & 13 must agree
Credit of this year claimed in the next year must appear consistently in Tables 8C and 13; otherwise the department may ask for reversal.
GSTR-9C relief
Expense-wise credit details in GSTR-9C Table 14 are optional. GSTR-9C remains self-certified, without a CA's audit certificate.
Rate change split (FY 2025-26)
For FY 2025-26, sales and HSN summaries should be split around the 22 September 2025 rate change, with each rate on its own line.
3-year time bar
The portal blocks annual returns filed more than three years after their due date. Older pending GSTR-9s should be filed before they become time-barred.
Do you need to file GSTR-9 or 9C, and what if it's late?
Pick your scheme and turnover to see which annual returns apply, and the late fee if you file after the due date.
Your annual return
Late fee if filed late
₹0 CGST + SGST
Indicative, based on the CGST Act and late fee notifications for FY 2022-23 onwards. Interest on any short-paid tax is separate, at 18% a year.
GST annual return plans
Fixed fees per GSTIN, per financial year. There is no government fee for filing; any tax differences, late fees and interest are paid to the government.
GSTR-4 (Composition)
Annual return for composition taxpayers, due 30 April.
₹1,999₹2,999+ GST · per GSTIN, per year
- Review of CMP-08 payments for the year
- Turnover and purchase details
- Reverse charge and import details
- GSTR-4 preparation and filing
- GSTR-9 / 9C
- Books of accounts
GSTR-9
Annual return with a full reconciliation, for turnover up to ₹5 crore.
₹4,999₹7,999+ GST · per GSTIN, from
- Books vs GSTR-1 vs GSTR-3B reconciliation
- ITC match with GSTR-2A/2B, incl. Table 6A1
- Tables 8A–8D, 10–14 and HSN summaries
- List of differences and DRC-03 support
- Draft for your review before filing
- Filing with DSC or EVC
GSTR-9 + 9C
For turnover above ₹5 crore: annual return plus reconciliation statement.
₹9,999₹14,999+ GST · per GSTIN, from
- Everything in GSTR-9, plus:
- Reconciliation with audited financial statements
- Turnover and tax reconciliation in GSTR-9C
- Unreconciled differences explained
- GSTR-9C self-certified filing
- Dedicated expert on WhatsApp
GST at 18% applies to the professional fee. Prices are per GSTIN for one financial year with books available. High transaction volumes, multiple GSTINs, books not yet written up and older years are quoted separately.
What we reconcile before filing
These checks are where most GST notices come from. We do them before your annual return goes in.
- 1Books vs GSTR-1Sales, credit notes and advances in your books against what was reported in GSTR-1, GSTR-1A and amendments.
- 2GSTR-1 vs GSTR-3BTax declared in sales returns against tax actually paid, to find short payments.
- 3ITC: books vs GSTR-3B vs GSTR-2A/2BCredit in your books, credit claimed and credit shown from suppliers' returns, including previous-year credit in Table 6A1.
- 4Reversals and blocked creditReversals for exempt supplies, unpaid suppliers beyond 180 days, personal use and blocked items.
- 5E-invoices and e-way billsInvoices on the e-invoice portal and e-way bills against reported sales.
- 6Turnover vs financial statementsGST turnover against audited accounts and the income tax return, the basis of GSTR-9C.
What we need from you
Most data comes from the GST portal. From you, we need the books and a few details.
Books & statements
- Sales and purchase registers for the year
- Trial balance or ledgers; audited financial statements if turnover is above ₹5 crore
- Credit and debit note registers
- Stock summary, if you deal in goods
Tax & credit details
- Details of credit reversed or not claimed
- Payments made through DRC-03 during the year
- Demands, refunds and notices received
- Reverse charge expenses and imports
Access
- GST portal login, or OTP access when we file
- DSC or EVC (Aadhaar OTP) of the authorised signatory
- Earlier year's GSTR-9, if filed
How we file your annual return
Plan for at least two to three weeks before the due date, especially if books need work.
Collect dataWeek 1
We download GSTR-1, GSTR-3B, GSTR-2A/2B and e-invoice data, and collect your books and statements.
ReconcileWeek 1–2
We run all reconciliations, list the differences and explain what each one means for you.
Settle differencesWeek 2
Short-paid tax or excess credit is paid through DRC-03 with interest, and later-year items are placed in the right tables.
Prepare GSTR-9 & 9CWeek 2–3
We prepare the return, including Table 6A1, 8A–8D and HSN summaries, and GSTR-9C where needed, and share a draft for your review.
File & share reportBefore 31 Dec
We file with your DSC or EVC and share the filed return with a summary report of the year's GST position.
After your annual return is filed
Filing GSTR-9 closes the year, but these points still matter.
- Can't be changedNo revisionGSTR-9 and 9C can't be revised once filed. Any difference found later is paid through DRC-03 or handled in replies to notices.
- If a notice comesASMT-10 and DRC-01 noticesThe department may compare your returns with others' data and issue scrutiny or demand notices. Your reconciliation working is the best defence.
- Keep for yearsRecordsKeep books, invoices and reconciliations for at least 72 months from the annual return due date.
- Next yearCarry-forward itemsMake sure credits and amendments shown in Tables 10–14 match what you actually claim or report in the next year.
- Older yearsClear pending returnsFile any older GSTR-9 that is pending before it crosses the three-year time bar.
More than filing: Start, Build and Grow with one team
A clean annual return comes from clean monthly work. We can handle both.
Stay compliant
Monthly GST returns, accounting, TDS, income tax and ROC filings handled by one team, at fixed prices.
GST return filingGet your business online
Professional website, .in domain, business email and Google Business Profile, so customers can find and trust you.
Website plansReach more customers
WhatsApp Business API, bulk SMS, cloud telephony, SEO and ads to grow sales.
WhatsApp APIGST annual return: frequently asked questions
What is GSTR-9?+
GSTR-9 is the GST annual return filed by regular taxpayers for each GSTIN. It summarises the year's outward supplies, tax paid, input tax credit claimed and reversed, demands, refunds and HSN-wise details, based on the monthly or quarterly returns and books.
Who needs to file GSTR-9?+
Every regular GST taxpayer with aggregate turnover above ₹2 crore in the financial year. It is optional up to ₹2 crore. Composition taxpayers, casual and non-resident taxpayers, Input Service Distributors and TDS/TCS filers don't file GSTR-9.
What is the due date for GSTR-9?+
31 December after the end of the financial year, unless extended by the government. For FY 2025-26, it is 31 December 2026.
What is GSTR-9C and who files it?+
GSTR-9C is a reconciliation statement between the annual return and the audited financial statements. It is required when aggregate turnover exceeds ₹5 crore and is self-certified by the taxpayer; a CA's audit certificate is no longer needed.
Is GSTR-9 optional for small businesses?+
Yes. Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9. They can still file it voluntarily. Monthly or quarterly returns remain mandatory regardless.
What is the late fee for GSTR-9?+
From FY 2022-23, ₹50 a day for turnover up to ₹5 crore and ₹100 a day for ₹5 to 20 crore, both capped at 0.04% of turnover in the State, and ₹200 a day above ₹20 crore, capped at 0.5%. Where GSTR-9C applies, the late fee runs until both are filed.
Can GSTR-9 be revised after filing?+
No. GSTR-9 and GSTR-9C can't be revised. Any tax found short after filing should be paid through DRC-03 with interest, which is why reconciliation before filing is important.
What changed in GSTR-9 from FY 2024-25?+
Notification 13/2025-Central Tax revised the forms. Credit of the previous year claimed in the current year is now shown separately in Table 6A1, Table 8A matching includes documents up to the 30 November cut-off, Tables 8C, 12 and 13 must be consistent, and expense-wise credit in GSTR-9C Table 14 is optional.
How do I pay tax differences found during GSTR-9 preparation?+
Through Form DRC-03 on the GST portal, with interest at 18% a year where tax was short-paid. Excess credit claimed should be reversed and paid the same way. Excess tax paid can't be adjusted through GSTR-9.
What if there were no transactions in the year?+
If GSTR-9 applies, a nil annual return can be filed when there were no supplies, no credit, no liability, no refunds or demands during the year. With turnover up to ₹2 crore, filing is optional anyway.
Can I report missed sales or credit in GSTR-9?+
Missed sales can be reported and the tax paid through DRC-03. Credit not claimed in GSTR-3B by the 30 November cut-off can't be claimed through GSTR-9; it is lost.
Do composition taxpayers file GSTR-9?+
No. Composition taxpayers file GSTR-4 as their annual return by 30 April after the financial year, and pay tax quarterly through CMP-08.
Is GSTR-9 filed for each GSTIN separately?+
Yes. Each GSTIN files its own GSTR-9 and GSTR-9C. However, the ₹2 crore and ₹5 crore limits are tested on aggregate turnover of all GSTINs under the same PAN.
What happens if I don't file GSTR-9?+
Late fees keep adding up to the cap, the department can issue notices and assess your tax, and older returns become impossible to file after three years from the due date.
How long does GSTR-9 filing take?+
With books ready, usually one to two weeks for reconciliation and preparation. If books need work or there are many differences, allow more time before the 31 December due date.
How much does GSTR-9 filing cost with IBACT?+
GSTR-4 for composition taxpayers starts at ₹1,999 + GST, GSTR-9 at ₹4,999 + GST, and GSTR-9 with GSTR-9C at ₹9,999 + GST per GSTIN. High volumes and older years are quoted separately.
Get your GSTR-9 done right, before 31 December
Talk to our team today. Get your filing plan and price on WhatsApp in minutes, with no obligation.
Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. Due dates, thresholds and late fees are as per GST laws and notifications as of October 2026 and may be changed or extended by the government. Information on this page is for general guidance.