GST Annual Return (GSTR-9)
Prepare and file the GSTR-9 annual return consolidating a financial year of GST transactions.
What's covered
- GSTR-9 is the annual return that consolidates a registered taxpayer's outward supplies, inward supplies, tax paid and input tax credit for a financial year.
- It is optional for taxpayers with aggregate turnover of ₹2 crore or below, and mandatory once turnover exceeds ₹2 crore in the financial year.
- Where turnover exceeds ₹5 crore, the reconciliation statement GSTR-9C must also be filed; since the change effective from FY 2020-21, GSTR-9C is self-certified by the taxpayer rather than certified by a chartered or cost accountant.
- Both GSTR-9 and GSTR-9C are due on 31 December following the close of the financial year, and we reconcile the year's returns with the books before filing to avoid mismatches.
How we work
- 01
Reconcile the year's data
We consolidate the monthly or quarterly GSTR-1 and GSTR-3B filings, reconcile them with the books of account and with the auto-drafted figures on the portal.
- 02
Prepare GSTR-9 (and GSTR-9C where due)
The annual return is prepared from the reconciled data; where turnover exceeds ₹5 crore the self-certified reconciliation statement GSTR-9C is prepared alongside it.
- 03
File before the due date
The return is filed on the portal before 31 December following the financial year; we plan the work ahead of the deadline to avoid the daily late fee.
Documents required
- Monthly or quarterly GSTR-1 and GSTR-3B filed during the year
- Books of account, audited financial statements and trial balance
- Input tax credit register and reconciliation with GSTR-2B
- Details of tax paid, refunds and demands during the year
- Reconciliation working between turnover as per books and as per returns
Applicable laws & forms
- Central Goods and Services Tax Act 2017 §44 — annual return
- Central Goods and Services Tax Rules 2017 Rule 80 — GSTR-9 and the self-certified GSTR-9C
- Form GSTR-9A — annual return for composition taxpayers
- Form GSTR-9B — annual statement for e-commerce operators collecting TCS
Frequently asked questions
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Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.