GSTR-9 Annual Return: Complete Guide

The Goods and Services Tax (GST) system in India relies on self-assessment, regular reporting, and yearly reconciliation. Monthly or quarterly returns ensure regular tax reporting. The annual return under GST, GSTR-9, acts as a consolidated compliance statement for the entire financial year.

GSTR-9 helps in creating a framework for conducting audits and assessments. It provides transparency to the tax department and helps in reducing the confusion between your business’s dealings and the tax department. From the perspective of a business, it is critical to submit accurate GSTR-9 on a timely basis, so that you can avoid penalties, minimize your risk of litigation, and maintain an excellent record of compliance.

The information provided in this blog provides everything a business needs to complete and file a GSTR-9 properly, including the due date, applicability, type, structure, procedure, etc. 

What is GSTR-9?  

GSTR-9 is an Annual Return that registered taxpayers under GST is required to be filed online on the GST portal. It combines details already submitted in monthly or quarterly returns during the financial year. The form serves as a statement to reconcile and disclose the following:  

• Total outward and inward supplies  
• Tax liability and tax paid  
• Input tax credit claimed and reversed  
• Amendments made during for the year  
• Demands, refunds, and late fees  

GSTR-9 does not allow new claims of ITC or changes to tax liability. It only reports and summarizes data already declared in returns like GSTR-1 and GSTR-3B when applicable.

Who Is Required to File GSTR-9?  

Whether a taxpayer must file GSTR-9 depends on their type of registration and category. 

It is mandatory for:  

• Regular GST taxpayers registered under GST  
• Businesses filing GSTR-1 and GSTR-3B  
• Taxpayers registered for any part of the financial year  
• Taxpayers having annual aggregate turnover more than ₹2 crore 

Not required for:  

• Composition scheme taxpayers (they file GSTR-9A, which is largely withdrawn)  
• Input Service Distributors (ISD)   
• Casual taxable persons  
• Non-resident taxable persons  
• Taxpayers whose registrations were cancelled before the financial year began  

Optional Filing (Subject to Government Notifications):  

The government has made GSTR-9 filing optional for taxpayers with an aggregate turnover of up to ₹2 crore. However, if they choose to file, it must be accurate and complete.

Due Date for Filing GSTR-9

The due date for the GST annual return, or GSTR-9, is on 31st December of the year following a given financial year. For Financial Year 2024-25, the GSTR-9 due date is 31st December 2025. 

Types of Annual Returns Under GSTR-9

The CGST Rule 80 covers the provisions pertaining to the annual return forms under the GST law. Annual returns in GST are of four types as follows: 

GSTR-9 Form Format

The GSTR-9 form is divided into six major parts and each part has its own specific purpose. Let’s understand what details each part includes: 

Part 1: Basic Details:

The first section of GSTR-9 includes the basic details about the taxpayer. These details come directly from the GST Registration data and cannot be changed, It include the following:

• GSTIN
• Legal name and trade name
• Financial year

Part 2: Details of Outward and Inward Supplies on which Tax Liability is to be paid under RCM:

This is a crucial section of GSTR-9 containing the details of outward and inward supplies liable to tax under RCM declared during the financial year. This data is auto-filled from GSTR-1 and GSTR-3B. Taxpayers must ensure the information is consistent between returns and incorporate relevant changes if required. It includes the following:

• Outward taxable supplies
• Supplies to SEZ with or without tax payment
• Deemed Export
• Inward supplies on which tax is to be paid on reverse charge basis

Part 3: Details of Input Tax Credit (ITC):

This section summarizes the details of Input Tax Credit (ITC) for the financial year, such as:

• ITC claimed on inputs, capital goods & input services
• ITC claimed on inward supplies from registered / unregistered persons on which tax is paid under RCM 
• ITC claimed on Import of Services
• ITC claimed on Import of Goods
• ITC reversed due to Rule 42/43, non-payment within 180 days & ineligible credits
• Net ITC available including ITC received from ISD and ITC reclaimed
• Comparison of ITC available in GSTR 2B vis-a-vis ITC availed as per GSTR 3B

It is important to note no new ITC can be claimed in GSTR-9. In case of any differences must be corrected in later returns (if allowed).

Part 4: Details of Tax Payable vs Tax Paid:

This section highlights the detail of tax paid including the breakdown of Tax Payable vs Tax Paid:

• Integrated Tax (IGST)
• Central Tax (CGST)
• State/UT Tax (SGST/UTGST)
• Cess

Tax Payable details are required to be disclosed by the taxpayer whereas Tax payment details are auto-filled from GSTR-3B.

Part 5: Previous Year Transaction declared in Current Year: 

This part of GSTR-9, records late reporting of the financial year transactions declared in the GST Returns of April to October of the Subsequent Financial Year. It includes the following:

• Amendments or adjustments made in GST returns after March 
• ITC claimed or reversed for the previous year
• Differential tax payments, if any

All these details help the department to track the late disclosures and reconciliations.

Part 6: Other Information:

This section focuses on disclosures, including:

• Refunds claimed, approved, rejected, or pending (Optional) 
• Demands and orders issued (Optional) 
• Late fees due and paid (Optional) 
• Supplies received from composition dealers (Optional) 
• HSN-wise summary of:

1. Outward supplies, (Mandatory)
2. Inward supplies, (Optional) 

Accurate HSN reporting is especially important for audits and scrutiny.

How to File GSTR-9 Online: Step-by-Step Process

In order to file GSTR-9, individual need to follow the steps as given below: 

Step 01: To file GSTR-9 online, visit and login at the GST portal. After login using the credentials, navigate to Form GSTR-9, annual return for normal taxpayers. 

Step 02: Download Form GSTR-1, Form GSTR-3B, Form GSTR-9 Summary and Table 8A Document Details

Step 03: Next, taxpayers need to enter the various details including advances, inward & outward supplies during the FY (tax payable or not payable), ITC availed, ITC reversed, ITC related other information, tax paid details as declared in returns filed during FY, and many more.  

Step 04: Once you have entered all details preview draft form GSTR-9 summary by clicking the PREVIEW DRAFT GSTR9 (PDF) button. It is advisable to download the summary for future consideration. 

Note: The pdf will be generated with watermarks as the details are yet to be filed by you.

Step 05: Compute Liabilities by clicking on the COMPUTE LIABILITIES. Once the status of Form GSTR-9 is ready to file and liabilities are calculated, pay late fees, if any. 

Step 06: Next, preview the draft Form GSTR-9 in PDF/Excel format. 

Step 07: Now, select the declaration checkbox and the authorized signatory from the drop-down list. Click the FILE GSTR-9 button and confirm with Yes. 

Step 08: The Submit application page will be displayed on your screen, click the FILE WITH DSC or FILE WITH EVC button. At last validate with OTP and your GSTR-9 filing is completed successfully. 

Note: It is important to note, filing Form GSTR-9 is a complex process, expert guidance can assist you in smooth GSTR-9 filing! 

Common Mistakes to Avoid While Filing GSTR-9

There are certain common mistakes taxpayers usually make while filing GSTR-9. It is advised to pay attention and keep the following things in mind while filing GSTR-9: 

• Double check if there is any mismatch between GSTR-1, GSTR-3B, and books
• Incorrect reporting of exempt or nil-rated supplies can be a common error while filing GSTR-9 
• Claiming ineligible ITC is another mistake taxpayers make.
• While filing GSTR-9, missing HSN-wise summary is another common mistake
• Ignoring amendments reported in later months
• Filing without reconciliation

These mistakes can lead to notices, audits, or demand proceedings.

Conclusion

GSTR-9 is an annual compliance which provides a summary of financial and tax related information of any business under GST. Timely filing of GSTR-9 helps businesses to stay compliant and avoid penalties. The due date for filing GSTR-9 is 31st December of the year following a given financial year. Correct filing of GSTR-9 helps businesses in gaining long term tax credibility. 

GSTR-9 is a complex process but can help businesses in smart investment especially for growing businesses. There are multiple legal implications and complexity of disclosures, it is advised to take expert guidance before filing GSTR-9. When handled properly, GSTR-9 can turn into a simple year-end process instead of a stressful compliance challenge.