GST Annual Return — GSTR-9 and GSTR-9C Filing Guide

Every registered GST taxpayer must file an Annual Return in Form GSTR-9 at the end of each financial year — consolidating all the monthly/quarterly returns filed during the year. Taxpayers with turnover above ₹5 crore must also file the reconciliation statement GSTR-9C (audited by a CA or CMA). Here is the complete guide.

GSTR-9 — Annual Return

• Who must file: All registered taxpayers (except composition dealers, casual taxpayers, non-resident taxable persons, ISD, persons paying TDS under Section 51)
• Composition dealers: File GSTR-9A (simplified annual return)
• Turnover below ₹2 crore: Filing GSTR-9 is optional (as per CBIC waiver for small taxpayers — check latest waiver notifications)
• Due date: December 31 of the following financial year (e.g., GSTR-9 for FY 2024-25 is due December 31, 2025)

Key Tables in GSTR-9

• Table 4: Details of outward supplies declared in GSTR-1 during the year
• Table 5: Details of outward supplies on which tax is NOT payable (zero-rated, exempt, nil-rated)
• Table 6: ITC availed as declared in GSTR-3B — total ITC claimed (inputs, capital goods, input services)
• Table 8: The critical ITC reconciliation — GSTR-2A auto-populated ITC vs ITC availed in GSTR-3B; any excess ITC availed (over and above 2A/2B) must be explained or reversed
• Table 10/11: Adjustments for previous year's supplies declared in current year (or vice versa)

GSTR-9C — Reconciliation Statement

• Required if annual turnover exceeds ₹5 crore in the financial year
• A reconciliation of audited financial statements with GST returns — verifying that all turnover reported in books matches GSTR returns
• Filed by the taxpayer — but certified by a Chartered Accountant or Cost Accountant (CMA)
• Due date: Same as GSTR-9 — December 31

Late Fee for GSTR-9

• ₹200 per day (₹100 CGST + ₹100 SGST) — maximum 0.25% of turnover (for standard taxpayers)
• Late fee waived for prior years under various CBIC circulars — check current waiver status

Conclusion

GSTR-9 is a mandatory annual compliance consolidating an entire year's GST data — with GSTR-9C adding an additional reconciliation layer for larger businesses. SPOTON provides GSTR-9 and GSTR-9C preparation, CA certification and filing for businesses across Kerala. Contact us for expert GST annual return services.