GST annual return (GSTR-9): who must file, due date and what to reconcile

Besides the monthly or quarterly returns, most GST-registered businesses have to file an annual return. This guide explains who files it, when and what to check first.

What is the GST annual return?

GSTR-9 is the annual return in which a regular taxpayer summarises the sales, purchases, input tax credit and tax paid for a whole financial year. It does not replace the monthly returns. It puts the full year in one place so the figures can be matched.

Who has to file GSTR-9?

Regular GST taxpayers file it. Taxpayers with turnover below a limit set by notification may be exempt or allowed to file it as optional, and the limit has changed between years. Composition taxpayers file their own annual return. Check the GST portal for the rule that applies to the year you are filing.

What is GSTR-9C?

GSTR-9C is a reconciliation statement between your annual return and your audited or finalised financial statements. It is required for taxpayers above a turnover limit, and the requirement and the way it is certified have changed over time. Our GST annual return service covers both.

When is the due date?

The usual due date is 31 December of the year after the financial year, but it is sometimes extended by notification. Confirm the date on the GST portal for the year you are filing.

What happens if I file late?

A late fee is charged for each day of delay, up to a limit linked to your turnover. Missing the return can also draw a notice from the department. The rates are set by notification, so check the current ones.

What should I reconcile before filing?

An annual return can only be filed once, and it cannot be revised after filing, so match the figures first:

• Sales in GSTR-1 against sales in GSTR-3B and in your books
• Input tax credit claimed in GSTR-3B against GSTR-2B and your purchase records
• Tax paid in cash and through credit against your challans
• Adjustments such as credit notes, debit notes and amendments made after the year ended
• Any credit that was reversed, ineligible or blocked

Differences are common, for example invoices booked in a different month or supplier invoices that never reached the portal. Our guide to input tax credit and reconciliation explains the usual causes.

Do I need help with the annual return?

If your figures do not match, or your turnover needs the reconciliation statement, our Experts can prepare and file it. See GST annual return and GST ITC reconciliation. For the monthly returns, read GSTR-1 and GSTR-3B explained.

This article is general information, not individual professional advice. Limits, forms and due dates change, so check the official GST portal or ask our Experts before you act.