What is GSTR-9?

How it works

It is mandatory for taxpayers with aggregate turnover above Rs.2 crore and is due by 31 December following the financial year. It cannot be revised after filing.

Who files what

GSTR-9 (annual return): mandatory above Rs.2 crore aggregate turnover (optional below). GSTR-9C (reconciliation statement, self-certified since FY 2020-21): mandatory above Rs.5 crore. Due 31 December following the financial year. Composition taxpayers file GSTR-4 annually instead; ISDs, TDS/TCS registrants and casual taxpayers are outside GSTR-9.

The tables that decide everything

Table 4 (outward supplies as per returns) versus Table 5 (non-taxable/exempt): must tie to GSTR-1 and 3B totals with amendments. Table 6 (ITC availed, split by inputs/capital goods/services — the split most books do not maintain and must be reconstructed), Table 7 (reversals), Table 8 (2A/2B-versus-availed reconciliation — the department's favourite mismatch source). Tables 10-13 capture cross-year spillovers: FY invoices reported in the next year's returns up to the November cut-off.

Practical approach

Start from three reconciliations, not from the form: books-to-GSTR-1 (turnover), books-to-3B (tax paid), and 2B-to-ITC-availed. Every difference lands in a specific table, and additional liability discovered can be paid through DRC-03 with the annual return. GSTR-9 is also where unreconciled differences become permanent admissions — review it at the same standard as a tax return, because Section 73/74 notices quote it back verbatim. Late fee: Rs.200/day (CGST+SGST) with turnover-linked caps.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.