GST Annual Return Filing – GSTR-9 Filing

GSTR-9 is a crucial annual compliance requirement under the Goods and Services Tax (GST) regime. Every registered taxpayer (except specific exempt categories) must file this return to consolidate the details of outward and inward supplies, input tax credit, tax paid, and other related data for the relevant financial year. It ensures transparency and accuracy in GST compliance.

Taxation Point India provides professional assistance to simplify the GSTR-9 filing process. Our experts ensure timely, accurate, and hassle-free filing, helping businesses stay compliant with GST laws while avoiding penalties.

What is GSTR-9?

GSTR-9 is an annual return consolidating the details filed in monthly or quarterly GST returns (GSTR-1, GSTR-3B). It summarizes the taxpayer’s yearly sales, purchases, input tax credits, and tax liability across CGST, SGST, and IGST.

Turnover Limit: Filing GSTR-9 is mandatory for businesses with an annual turnover exceeding ₹2 crores. For those with turnover up to ₹2 crores, filing is optional.

Applicability of GSTR-9

• Normal taxpayers registered under GST.
• SEZ units and SEZ developers.
• Taxpayers who migrated from composition scheme to regular taxpayer during the year.

Exempted from Filing GSTR-9

• Composition taxpayers (file GSTR-9A instead)
• Casual taxpayers
• Non-resident taxpayers
• Input Service Distributors (ISD)
• OIDAR service providers

Types of GST Annual Returns

• GSTR-9: For regular taxpayers exceeding ₹2 crore turnover.
• GSTR-9A: For composition scheme taxpayers.
• GSTR-9C: Reconciliation statement for taxpayers with turnover above ₹2 crores, certified by a CA or Cost Accountant.

Due Date for GSTR-9 Filing

The due date for filing GSTR-9 is 31st December of the following financial year (unless extended by government notification).

Penalty for Late Filing

Non-filing or late filing attracts a penalty of ₹200 per day (₹100 under CGST + ₹100 under SGST), subject to a maximum of 0.25% of turnover.

Documents Required

• Monthly/quarterly GST returns (GSTR-1, GSTR-3B, GSTR-2A)
• Annual financial statements (P&L, Balance Sheet)
• Reconciliation statement (if applicable)

Step-by-Step GSTR-9 Filing Process

• Step 1: Log in to GST portal → Go to "Returns Dashboard" → Select "Annual Return."
• Step 2: Choose the relevant financial year.
• Step 3: Select Nil return option if applicable.
• Step 4: Fill details of outward supplies, inward supplies, ITC claimed/reversed, tax paid, etc.
• Step 5: Preview draft return in PDF/Excel.
• Step 6: Compute liabilities & pay any pending dues.
• Step 7: File return using DSC/EVC.

Why Choose Taxation Point India?

• ✔ Expert tax professionals for accurate filing
• ✔ Data verification & reconciliation to avoid errors
• ✔ Timely reminders of due dates
• ✔ End-to-end filing support with document management
• ✔ Cost-effective and hassle-free compliance

Ensure stress-free and timely GSTR-9 filing with Taxation Point India. Get in touch today and let our experts simplify your GST compliance.