GSTR-9 Annual Return – Complete Guide, Due Date & FAQs
Ensure 100% Compliance with Indian Tax Planning
GSTR-9 is the annual GST return that provides a consolidated summary of all GST transactions reported during a financial year. It is a critical compliance requirement for businesses under GST and plays a major role in reconciliation and audit readiness.
What is GSTR-9?
GSTR-9 is an annual return filed by regular GST taxpayers. It includes details of sales, purchases, input tax credit (ITC), tax liability, tax paid, and amendments made during the year. Think of it as a final report card for your business’s GST compliance for the year.
Who Should File vs Who Is Exempt?
Understanding applicability is key to avoiding penalties. See the breakdown below:
| Category | Who Must File | Who is Exempt |
|---|---|---|
| Taxpayer Type | Regular GST Taxpayers | Composition Dealers, Casual Taxable Persons, Non-Resident Taxable Persons, ISDs, TDS/TCS Deductors |
| Turnover Criteria | Turnover > ₹2 Crore (Mandatory) Turnover ≤ ₹2 Crore (Optional) |
N/A |
Due Date for GSTR-9
The due date for filing GSTR-9 is 31st December following the end of the relevant financial year, unless extended by a government notification.
Important Points Before Filing
- All GSTR-1 and GSTR-3B returns for the year must be filed.
- Books of accounts should be finalised and audited (if applicable).
- ITC claimed must be reconciled with GSTR-2B.
- Note: GSTR-9 cannot be revised once filed. Accuracy is paramount.
Frequently Asked Questions (FAQs)
Is GSTR-9 mandatory for NIL return holders?
Filing is optional for NIL return holders if their turnover is up to ₹2 crore. However, it is highly recommended to file to maintain a clean compliance record.
Is GSTR-9 auto-populated?
GSTR-9 is partially auto-populated from GSTR-1 and GSTR-3B. However, you must perform a manual verification and reconciliation before submitting.
What happens if GSTR-9 is not filed?
Non-filing may result in daily late fees, notices from the GST department, and complications during future departmental audits.
Need Help with GSTR-9 Filing?
Indian Tax Planning (ITP) provides end-to-end support for GSTR-9 filing, GST reconciliation, ITC verification, and notice handling to ensure stress-free compliance.
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