GSTR-9 is the annual GST return that consolidates a financial year's outward supplies, inward supplies, ITC and tax paid into one form per GSTIN. It is mandatory for registered persons with aggregate turnover above Rs.2 crore and is due by 31 December following the financial year.
Who must file and by when
GSTR-9 is mandatory where aggregate annual turnover exceeds Rs.2 crore; it is optional below that. Composition taxpayers file GSTR-9A, and e-commerce operators file GSTR-9B (where notified). The due date is 31 December following the end of the financial year, subject to any CBIC extension.
Table-by-table structure
| Part | Captures |
|---|---|
| Part II (4-5) | Outward supplies — taxable, zero-rated, exempt, nil |
| Part III (6-8) | ITC availed, reversed, and reconciliation with GSTR-2A/2B |
| Part IV (9) | Tax paid during the year |
| Part V (10-13) | Transactions of the year declared in the next year's returns |
| Part VI (15-19) | Demands, refunds, HSN summary, late fee |
Reconciliation before filing
GSTR-9 is auto-populated from GSTR-1 and GSTR-3B, but the figures must be reconciled with the books of account and with GSTR-2B before submission, because the return cannot be revised once filed. Reconcile: outward turnover (books vs GSTR-1 vs 3B), ITC (books vs 2B vs 3B), and tax paid. Differences belong in Part V or are explained in GSTR-9C.
What you cannot do in GSTR-9
- You cannot claim ITC that was missed in the monthly returns.
- You can pay additional liability through Form DRC-03, but not via the annual return itself.
- You cannot revise the return after filing — reconcile first.
- Optional tables (some ITC bifurcation, HSN on inward) may be relaxed year to year — verify the relaxations notified for the year.
Key takeaways
- Mandatory above Rs.2 crore turnover; due 31 December.
- Consolidates outward/inward supplies, ITC and tax for the year.
- Reconcile to books, GSTR-1/3B and 2B before filing — no revision.
- Extra liability via DRC-03; missed ITC cannot be claimed here.