GSTR-9 is the annual return that regular GST taxpayers file to summarise the outward supplies, input tax credit and taxes paid for a financial year. It is due by 31 December after the end of the financial year. Filing is optional for taxpayers with aggregate turnover up to ₹2 crore, and businesses above ₹5 crore also file GSTR-9C, a self-certified reconciliation statement.
Who must file GSTR-9?
- Regular taxpayers registered under GST, including exporters
- Not required for composition taxpayers (who file their own annual return), non-resident taxable persons, input service distributors and TDS or TCS deductors
- Optional for taxpayers with aggregate turnover up to ₹2 crore
What goes into GSTR-9
- Outward supplies, including exports with and without payment of tax
- Input tax credit availed and reversed
- Tax paid, late fees and interest
- Corrections relating to the year that were reported in the next year
How to file
- Reconcile your booksMatch sales, purchases and ITC with GSTR-1, GSTR-3B and GSTR-2B.
- Open GSTR-9 on the GST portalReview the auto-filled values.
- Edit and previewCorrect values from your books, then preview the draft.
- Pay any additional taxPay differences through DRC-03 before filing.
- File with DSC or EVCFile GSTR-9C as well if your turnover requires it.
Frequently asked questions
What is the due date for GSTR-9?
31 December following the end of the financial year, unless extended by notification.
Is GSTR-9 mandatory for small businesses?
It is optional for taxpayers with aggregate turnover up to ₹2 crore.
What is GSTR-9C?
A self-certified reconciliation statement between the annual return and audited financial statements, required above ₹5 crore turnover.
Can GSTR-9 be revised after filing?
No. GSTR-9 cannot be revised once filed, so reconcile carefully before filing.
How BuyGenix Solutions helps
We reconcile your books with GSTR-1, GSTR-3B and GSTR-2B, prepare GSTR-9 and GSTR-9C, and file them on time. BuyGenix members can also see live buyer requirements from importers in India and abroad.
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BuyGenix Solutions handles gstr-9 annual return filing and every related registration your business needs, from documentation to filing.
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