File your annual GST return by December 31 to reconcile your yearly GST transactions.
Jurisdiction
All of India
Who applies
All regular GST-registered taxpayers required to file an annual return; taxpayers with aggregate annual turnover exceeding ₹5 crore must additionally file GSTR-9C (reconciliation statement)
Typical time
3–10 hours per return (depending on size and complexity of business); annual return due by 31 December of the following financial year
Fee
Free (late fees: ₹200/day — ₹100 each CGST and SGST; maximum 0.25% of aggregate turnover in the state; currently ₹50/day for taxpayers with turnover below ₹5 crore per CBDT notifications)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | All monthly / quarterly GSTR-1 returns for the financial year | Download / Print | Annual outward supply data across all periods; auto-populated in GSTR-9 Table 4 and 5 |
| 2 | All monthly / quarterly GSTR-3B returns for the financial year | Download / Print | Monthly tax payment records; auto-populated in GSTR-9 Tables 6 and 7 |
| 3 | Audited financial statements (Balance Sheet, P&L Account) | Soft copy (PDF) | Required to reconcile turnover and ITC figures in GSTR-9C between GST returns and audited accounts |
| 4 | Annual purchase and expense register | Soft copy (PDF) | Input Tax Credit claimed throughout the year must be reconciled with the financial statements for GSTR-9C |
| 5 | HSN-wise annual sales summary | Soft copy (PDF) | Required for Table 17 (HSN-wise summary of outward supplies) in GSTR-9 |
| 6 | Tax audit report (if applicable)(optional)Required only if turnover exceeds ₹1 crore (triggering income tax audit) or ₹5 crore for GSTR-9C | Soft copy (PDF) | Referenced for GSTR-9C preparation for taxpayers with turnover above ₹5 crore |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Before starting GSTR-9, compile all 12 months (or 4 quarters) of GSTR-1 and GSTR-3B filed for the financial year. Prepare a reconciliation workbook comparing: outward supply turnover in GSTR-1 vs. GSTR-3B vs. books of account; ITC claimed in GSTR-3B vs. GSTR-2B/GSTR-2A vs. purchase register. Identify and note all differences — these must be explained or corrected in GSTR-9. Any ITC not claimed during the year (up to the November return of the following year) can be claimed in GSTR-9, subject to the annual ITC reconciliation.
For GSTR-9C, reconcile the 'turnover as per GST returns' with 'turnover as per audited financial statements'. Common differences include: advance receipts adjusted in subsequent year, credit notes issued after year-end, exempt/non-GST supplies not reported in GSTR-1, and turnover of new registration or cancellation during the year. Document each difference with reasons — these are declared in Part V of GSTR-9C.
Log in to gst.gov.in and navigate to 'Returns > Annual Return > GSTR-9'. Select the Financial Year. The portal auto-populates GSTR-9 with data from GSTR-1, GSTR-3B, and GSTR-2B for the year. Review each table carefully: Table 4 (outward supplies), Table 6 (ITC availed), Table 7 (ITC reversed), Table 9 (tax paid as per GSTR-3B), and Table 10 (amendments). Correct any auto-populated figures that do not match your books by entering the correct value in the editable fields.
Enter details not auto-populated: HSN-wise summary of outward supplies (Table 17), HSN-wise summary of inward supplies (Table 18), any late fee payable (Table 19), and any additional ITC claimed for the year not claimed in monthly GSTR-3Bs. Review Part II (outward supplies), Part III (ITC), Part IV (tax paid details), and Part V (particulars of transactions for the previous FY declared in current year's returns). Confirm that all tax liability differences have been paid either in the annual return or in monthly GSTR-3Bs.
For taxpayers with aggregate turnover exceeding ₹5 crore, prepare the GSTR-9C reconciliation statement. This is self-certified (no requirement for CA certification as of FY 2020-21 onwards). Part A covers reconciliation of gross turnover (between audited financials and GST returns), taxable turnover, and ITC reconciliation. Part B (self-certification) requires the authorised signatory to certify the reconciliation. Upload GSTR-9C on the GST portal after submitting GSTR-9.
If GSTR-9 reveals additional tax liability (e.g., ITC reversal or unreported outward supplies), pay the amount via the GST payment challan and note the Debit Reference Number (DRN). Enter the payment details in Table 9 of GSTR-9. Once all tables are verified, click 'Preview', review the draft, then click 'Submit'. Authenticate using DSC or EVC. On successful filing, ARNs for GSTR-9 (and GSTR-9C if applicable) are generated.
State GST Department or CBIC
Post-filing — scrutiny of annual return discrepancies
Reviews GSTR-9 and GSTR-9C for differences from monthly returns, initiates scrutiny proceedings, and issues demand notices under Section 73 or 74 for tax shortfalls.
Institute of Chartered Accountants of India (ICAI)
Step 5 — GSTR-9C certification (for FY 2019-20 and earlier)
Certified GSTR-9C by reconciling GST returns with audited financial statements and issuing audit report; self-certification replaced CA certification from FY 2020-21 onwards.
Access auto-populated GSTR-9 data, enter/correct annual return figures, upload GSTR-9C reconciliation statement, make additional tax payments, and file both returns.
Unlike monthly returns where corrections are possible in the next period, GSTR-9 once filed cannot be revised; review all figures carefully before submitting.
Any ITC pertaining to a financial year that was not claimed in monthly GSTR-3Bs can be claimed in GSTR-9, but the deadline is the annual return due date; ITC missed after that is permanently lost.
The threshold for mandatory GSTR-9C filing has changed multiple times via CBDT notifications; always check the latest notification for the financial year you are filing to confirm whether GSTR-9C is required.
The GST portal blocks filing of new monthly returns for taxpayers who have not filed GSTR-9 for a prior year; timely annual return filing is essential for ongoing compliance.
If GSTR-9 reveals tax shortfall for the year, interest at 18% per annum is payable from the original due date of the monthly return in which the liability should have been declared, not from the GSTR-9 filing date.