GST Annual Return Filing - GSTR 9
GST Annual Return Filing is a mandatory compliance requirement under India’s Goods and Services Tax (GST) system. Every regular taxpayer registered under GST must file GSTR 9, which consolidates all the monthly or quarterly GST returns filed during the financial year.
GSTR 9 includes details of:
Outward and inward supplies
Input Tax Credit (ITC)
Taxes paid
Refunds claimed
Any late fees or penalties applicable
If you find tax filing overwhelming, Tax Consultant Noida is here to help. Our experts simplify the GST Annual Return Filing process and ensure accurate, on-time submissions.
Who Needs to File GSTR 9? | GSTR 9 Applicability
The requirement to file GSTR 9 applies to:
Regular Taxpayers – Businesses registered under GST as regular taxpayers.
SEZ Units & SEZ Developers – Special Economic Zone units and developers.
Transitioned Taxpayers – Taxpayers who shifted from the GST Composition Scheme to regular GST during the financial year.
Exemptions from GSTR 9 Filing:
Composition taxpayers (file GSTR 9A instead).
Casual taxpayers.
Non-resident taxpayers.
Input Service Distributors (ISD).
OIDAR (Online Information and Database Access or Retrieval) service providers.
GSTR 9 Turnover Limit & Due Date
Turnover Limit: Filing GSTR 9 is mandatory for businesses with an annual turnover exceeding INR 2 crores. If your turnover is below INR 2 crores, filing is optional.
GSTR 9 Due Date: The due date for GST Annual Return Filing is 31st December following the end of the relevant financial year. The government may extend this deadline through official notifications.
Types of GST Annual Returns
GSTR 9: For regular taxpayers.
GSTR 9A: For taxpayers under the GST Composition Scheme.
GSTR 9C: A reconciliation statement between GSTR 9 and audited financial statements, applicable to businesses with turnover exceeding INR 5 crores.
Documents Required for GST Annual Return Filing
- Owner’s PAN Card
- Owner’s Aadhaar Card
- Owner’s Photograph
- Proof of Address
- Bank Account Details
- Customers GSTIN
- Type of Invoice
- Place of Supply
- Invoice Number
- Invoice Date
- Taxable Value
- GST Rate
- Amount of IGST Applicable
- Amount of CGST Applicable
- Amount of SGST Applicable
- Amount of GST access Applicable
- If GST Reverse Charge is Applicable
Step-by-Step Guide to GSTR 9 Online Filing
1. Login to the GST Portal:
Visit the official GST Portal and log in using your credentials.
2. Navigate to GSTR 9:
Go to ‘Returns Dashboard’.
Select the relevant financial year.
Choose GSTR 9.
3. Fill in the Details:
Verify auto-populated details from GSTR-1, GSTR-2A, and GSTR-3B.
Enter or correct any discrepancies.
4. Compute Liabilities:
Use the GST portal’s system to compute tax liabilities.
5. Pay Late Fees (if any):
Calculate and pay any applicable late fees.
6. Submit and File:
Verify all details.
File using either Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
Why Choose Tax Consultant Noida for GST Annual Return Filing?
Expert Guidance: Our team of GST experts ensures accurate and timely filing.
Hassle-Free Process: We handle everything from document collection to submission.
Penalty Avoidance: We ensure you meet all deadlines and avoid late fees.
Data Accuracy: Comprehensive verification to prevent errors.
Affordable Pricing: Quality services at competitive rates.
GSTR 9 Penalties & Late Fees
Late Filing Penalty: INR 200 per day (INR 100 CGST + INR 100 SGST).
Maximum Cap: Penalty capped at 0.25% of annual turnover.
No Penalty on IGST: No late fee for IGST.
FAQs on GST Annual Return Filing
All regular GST-registered taxpayers with turnover above INR 2 crores.
INR 200 per day (INR 100 CGST + INR 100 SGST), capped at 0.25% of turnover.
GSTR 9C is a reconciliation statement for businesses with turnover exceeding INR 5 crores.
The due date for GST Annual Return Filing is 31st December following the end of the relevant financial year. This date may be extended by the government through official notifications.
GSTR 9 filing is mandatory for businesses with an annual turnover exceeding INR 2 crores. Businesses with turnover below INR 2 crores can opt to file voluntarily.
GSTR 9C is required for businesses with an annual turnover exceeding INR 5 crores. It serves as a reconciliation statement between GSTR 9 and audited financial statements.

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