GSTR-9 is an annual return filed by regular GST taxpayers that consolidates all transactions reported in GSTR-1 and GSTR-3B through the financial year. It serves as a year-end reconciliation and is filed once per financial year.
Who Must File GSTR-9?
| Category | Filing Requirement |
|---|---|
| Regular taxpayers — Turnover > ₹2 Crore | Mandatory |
| Regular taxpayers — Turnover ≤ ₹2 Crore | Optional (exempt but recommended) |
| Composition scheme taxpayers | File GSTR-9A instead |
| Input Service Distributors | Not required |
| TDS/TCS deductors | Not required |
Due Date
The due date for GSTR-9 is 31st December of the year following the financial year. For FY 2024-25, it is due by 31st December 2025.
What GSTR-9 Covers
| Part | Description |
|---|---|
| Part I | Basic taxpayer information |
| Part II | Details of outward and inward supplies declared in GSTR-3B |
| Part III | ITC declared in GSTR-3B during the year |
| Part IV | Details declared/amended in annual GSTR-1 |
| Part V | Transactions not included in GSTR-3B but required for this year |
| Part VI | Other information — HSN summary, late fees, demands, refunds |
Important
Late fee for GSTR-9: ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the state. File on time — reconcile GSTR-1 and GSTR-3B data through the year to make GSTR-9 stress-free.