GSTR-9 Annual Return: Rules, Due Dates and Filing Process

Every GST-registered business has one important job at the end of the year. All those monthly filings, invoices and tax payments must come together in a single report. That report is GSTR 9. This GST return filing is an annual occurrence, and the law expects you to file it by 31 December of the year that follows the financial year.

Most regular taxpayers need to file it. The government expects this return from businesses that crossed the prescribed turnover crosses two crore rupees and operated under the regular GST structure.

The form brings together your sales, purchases, input tax credit, and the tax you paid across the entire financial year. Think of it as a long view of your GST story, gathered in a single return so the department can verify your compliance with ease.

What Is GSTR-9

GSTR 9 is the yearly summary of your GST activity. It pulls together everything you reported through the year and presents a complete picture of your compliance.

To put it simply, the form captures:

• Outward and inward supplies
• Input tax credit claimed
• ITC reversals
• Tax paid during the year
• Any amendments or adjustments

These details are matched with your books and your earlier returns. Nothing should be out of place.

Why does the department rely on this return?

• It helps cross-check GSTR 1, GSTR 3B and GSTR 2B.
• It flags mismatches, excess ITC claims or unpaid tax.
• It verifies whether your yearly reporting is complete and consistent.

In short, GSTR 9 acts as your annual clean-up, giving both you and the government a clear view of the year’s GST records.

Along with GSTR 9, businesses must file several other GST returns throughout the year. Here’s the full list so you can stay prepared and avoid missing a due date: 16 Types of GST Returns your Business Should be Aware of  

Who Must File GSTR-9

Think of GSTR 9 as the annual wrap-up for regular GST taxpayers. If you fall into this group, here is how to know whether it applies to you.

Regular Taxpayers

• Required when your annual turnover exceeds Rs 2 crore.
  
• Once you cross that threshold, filing GSTR 9 becomes compulsory every year.

Composition Taxpayers

• Their annual return is GSTR 9A (from FY 2019-20,  the filing form is GSTR-4).
  
• This form has been kept on hold for several years, so most composition dealers have nothing extra to file.

Note: The government has scrapped GSTR 9A from FY 2019–20 onward. Composition taxpayers now file their annual return in GSTR 4, which is normally due on 30 April of the next financial year. You can find more about GSTR 4 return filing, applicability and other information here: GSTR 4: Return Filing, Applicability, due date and late fees

Categories That Do Not File GSTR 9

• Casual taxable persons
• Non-resident taxable persons
• Input Service Distributors

Exemptions for Smaller Businesses

• The government granted relief for certain years by allowing businesses with a turnover up to Rs 2 crore to skip GSTR 9.
  
• These exemptions were introduced to ease compliance for small businesses.

If you work with quarterly filings or run a small setup, you may also want to understand how the GST quarterly return filing process for small businesses works. It offers a simpler route for managing routine compliance and planning ahead.

Note: Taxpayers with turnover above Rs 5 crore must also file GSTR 9C, the reconciliation statement, along with GSTR 9. This statement must be self-certified, as the requirement for audit by a CA was removed from FY 2020–21 onward.

This simple checklist helps readers quickly understand the turnover limits and filing requirements without getting lost in technical language.

Types of GSTR-9

CGST Rule 80 sets out four annual return forms under the GST law. Each one applies to a different category of taxpayer.

Form	Who Should File	Key Points
GSTR 9	Regular taxpayers	For businesses filing GSTR 1 and GSTR 3B with annual turnover above Rs 2 crore.
GSTR 9A	Composition taxpayers	Applied only till FY 2018–19. Later replaced by GSTR 4 as the annual return for composition dealers.
GSTR 9B	eCommerce operators	For operators who file GSTR 8. This form is currently kept on hold.
GSTR 9C	Taxpayers above the audit threshold	A reconciliation statement, self-certified when turnover exceeds Rs 5 crore.

E-commerce operators follow a separate set of GST rules, and their filing cycle often differs from regular taxpayers. If you want a clearer view of those requirements, read our detailed post on it: GSTR filing: Returns and due dates for e-commerce operators

GSTR-9 Due Date

For FY 2025-26, the due date is 31 December 2026.

The annual return always falls due on 31 December of the year following the financial year.

Late Fee and Penalty for Not Filing GSTR-9

Late fee depends on annual turnover.

• Up to Rs. 5 crore: Rs. 50 per day. The cap is 0.04 percent of turnover in the state or UT.
• More than Rs. 5 crore and up to Rs. 20 crore: Rs. 100 per day. Same maximum cap as above.
• Above Rs. 20 crore: Rs. 200 per day, capped at 0.50 percent of turnover.

For years up to FY 2021-22, the rate was Rs. 100 per day under each Act, subject to 0.25 percent per Act.

Filing your GST return late can create avoidable problems for your business. If you want to understand the impact in detail, you can read more in this blog: Understanding the Legal Implications of Late GST Payments

Requirements for Filing GSTR 9

Before you start, make sure the basics are covered.

• You must be registered as a normal taxpayer for at least one day in the financial year.
• All GSTR 1 and GSTR 3B returns for that year should be filed.
• Some tables pull information automatically:
  • Table 6A from GSTR 3B (not editable).
  • Table 8A from GSTR 2B (not editable).
  • Table 9 from GSTR 3B (tax paid details are not editable).
    
• You will need to report the following for the financial year:
  • Outward supplies
  • Inward supplies
  • Taxes paid
  • Refunds claimed
  • Demands raised
  • Input tax credit claimed and used

Once you have these essentials ready, the filing process becomes much easier to handle.

Learn the difference between GSTR-1 and GSTR-3B in our detailed comparison guide: Comparison between GSTR-1 and GSTR-3B

Step-by-Step Guide to Filing GSTR 9

Step 1: Log In and Open The Return

• Go to the GST Portal.
• Click Returns Dashboard, then Annual Return.
• Select the relevant financial year and choose Prepare Online.

Step 2: Select NIL or Normal Return

• A short questionnaire appears.
• Choose Yes if you meet all conditions for a NIL return (no outward supply, no ITC, no liabilities, no refunds, no demands, and no late fee).
• If you choose No, the GSTR 9 form opens with multiple tiles.
• Download the summaries for:
  • GSTR 9 system-computed data
  • GSTR 1 summary
  • GSTR 3B summary
  • Table 8A document details

These files help you reconcile figures before entering them.

Step 3: Fill Details in Each Table

Start entering values tile by tile.

• Table 4 (Taxable outward and inward supplies). Auto-filled from GSTR 1 and GSTR 3B. Edit only where required.
• Table 5 (Non-taxable outward supplies).
• Table 6 (ITC availed). Mostly auto-filled.
• Table 7 (ITC reversed or ineligible).
• Table 8 (Other ITC information, including Table 8A).
• Table 9 (Tax paid). Completely auto-filled from GSTR 3B.
• Tables 10 to 13 (Amendments and previous year transactions reported later).
• Table 15 (Demands and refunds).
• Table 16 (Supplies from composition dealers, deemed supplies and goods sent on approval).
• Tables 17 and 18 (HSN summaries).

Notes for users:

• You cannot edit the auto-filled figures in Tables 6A, 8A and 9.
• You can download invoice-wise details of Table 8A using the link provided on the page.

Step 4: Preview the Draft

• Click Preview GSTR 9 (PDF) or Preview GSTR 9 (Excel).
• Review the draft carefully.
• If any corrections are needed, make edits and generate a fresh preview.

Step 5: Compute Liabilities and Pay Dues

• Click Compute Liabilities.
• The portal checks all data entered and calculates late fees.
• Pay the late fee, if any, through the cash ledger or by generating a payment challan.
• GSTR 9 cannot be filed until the late fee is cleared.
• Preview the form again after payment to confirm updates.

Step 6: File GSTR 9

• Tick the declaration box.
• Choose the authorised signatory.
• File using:
  • DSC, or
  • EVC (OTP verification on your registered email and mobile).
• After successful filing:
  • An ARN is generated.
  • A confirmation message is sent by SMS and email.

Important Notes

• If any errors appear, reopen the form, correct the relevant tables and try again.
• Additional dues can be paid through DRC 03 after filing.
• GSTR 9 cannot be revised, so review every detail before submission.

You can also check whether your return has been processed by using the portal’s status tracker. It helps to know how to track GST return status online, so you stay informed about every update.

Why Timely Filing Matters

GSTR-9 is often treated as a summarising step, but it shapes your next year’s compliance. Clean reconciliation now prevents ITC disputes, audit remarks and notices later. If you want a quick refresher on the trouble spots most businesses overlook, you can read our guide to avoid common GST filing mistakes. It is a handy checkpoint before you close the year.

Conclusion

Filing GSTR 9 is part of the annual rhythm for any GST-registered business. The form may seem heavy at first glance, yet most of the work becomes manageable when your books are tidy and your earlier returns line up. A clear reconciliation helps you avoid surprises, and steady preparation keeps the process predictable.

Many businesses also prefer a guiding hand, especially when numbers are spread across months. Our team at LegalWiz steps in here, reviews your data and helps you file your GST return online with confidence. It saves time, reduces errors and keeps your compliance steady through the year.