GSTR-9 is the annual GST return summarising outward supplies, input tax credit and tax paid for the financial year, generally due by 31 December of the following year. It has been optional for taxpayers with turnover up to Rs 2 crore in recent years. GSTR-9C, a self-certified reconciliation statement, applies to taxpayers with turnover above Rs 5 crore.
Who files
Regular taxpayers above the optional threshold; composition dealers file GSTR-4 instead.
Preparation
- Reconcile books with GSTR-1 and GSTR-3B.
- Reconcile ITC with GSTR-2B.
- Identify amendments and additional liabilities.
GSTR-9C
Reconciles audited financials with GSTR-9 and is self-certified by the taxpayer.
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Get expert help →Common errors
- Mismatched ITC
- Unreported credit notes
- Wrong HSN summary
Frequently asked questions
Can GSTR-9 be revised?
No. Review carefully before filing.
Can I pay extra tax in GSTR-9?
Yes, additional liability is paid through DRC-03.
Is GSTR-9C certified by a CA?
It is now self-certified by the taxpayer.
What is the late fee?
A daily late fee applies, capped as a percentage of turnover.
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