GSTR-9 – Annual Return

GSTR-9 – Annual Return under GST

What is GSTR-9?
GSTR-9 is an annual return that registered taxpayers (under the Goods and Services Tax regime in India) must file. It consolidates the information provided in the monthly or quarterly GSTR-1, GSTR-3B, and GSTR-2A returns during the financial year.

Who Should File GSTR-9?
All regular taxpayers registered under GST must file GSTR-9, including:

SEZ units and developers

Taxpayers who transitioned from VAT to GST

Exceptions (Not required to file GSTR-9):

Composition taxpayers (they file GSTR-9A)

Casual taxable persons

Input Service Distributors (ISD)

Non-resident taxable persons

Persons paying TDS under section 51 (they file GSTR-7 instead)

Components of GSTR-9
It includes the following broad sections:

Basic details – GSTIN, Legal name, Trade name

Details of outward and inward supplies declared during the financial year

Details of ITC (Input Tax Credit) availed and reversed

Details of tax paid

Particulars of transactions reported in the previous FY but declared in current FY

Other information – including demands, refunds, HSN-wise summary, etc.

Due Date for GSTR-9
Usually 31st December of the subsequent financial year
(e.g., for FY 2023-24, the due date is 31st December 2024)

Late Fees & Penalties
₹200 per day (₹100 CGST + ₹100 SGST) subject to a maximum of 0.25% of turnover in the state or union territory.

There is no late fee for IGST.

Format of GSTR-9
The return is divided into 6 parts and 19 tables. Key tables include:

Table 4: Details of outward supplies

Table 6 & 7: Input tax credit availed and reversed

Table 9: Details of tax paid

Table 17 & 18: HSN-wise summary of outward and inward supplies

How to File GSTR-9
Log in to GST Portal

Navigate to Returns → Annual Return

Select the relevant financial year

Prepare either online or offline using the offline utility tool

Review auto-populated data, make necessary changes

File with DSC or EVC

Reconciliation Importance
Before filing, taxpayers should reconcile:

GSTR-1 vs GSTR-3B

Books of accounts vs GSTR returns

Input tax credit claimed vs GSTR-2A/2B