GSTR-9 Annual Return: Who Must File, Due Date and Tips
Publishing Date: 7 October, 2026
GSTR-9 is the annual return under GST. It brings together all the outward supplies, input tax credit and tax paid that you reported in your monthly or quarterly returns for the year. It is also your chance to correct the picture before the tax department starts comparing data.
Who must file
| Aggregate turnover in the year | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to Rs 2 crore | Optional | Not required |
| Above Rs 2 crore up to Rs 5 crore | Mandatory | Not required |
| Above Rs 5 crore | Mandatory | Mandatory (self-certified) |
Not required for composition taxpayers (who file GSTR-4), casual taxable persons, non-resident taxable persons, input service distributors and TDS/TCS deductors.
Due date
GSTR-9 is due by 31 December following the end of the financial year. For FY 2025-26 the due date is 31 December 2026, unless extended.
What GSTR-9 covers
- Outward supplies, including taxable, exempt and nil-rated sales
- Advances, credit notes and debit notes
- Input tax credit availed, reversed and ineligible
- Tax paid in cash and through credit
- Previous-year transactions reported in the current year
- HSN-wise summary of supplies
Preparation checklist
- Reconcile sales in books with GSTR-1 and GSTR-3B.
- Reconcile ITC in books with GSTR-2B and GSTR-3B.
- Identify missed invoices, amendments and credit notes.
- Pay any short-paid tax with interest through DRC-03 before filing.
- Prepare the HSN summary.
Late fee
A late fee applies per day of delay, capped as a percentage of turnover in the state. Use our GST late fee calculator to estimate it.
Common errors
- Reporting ITC that was never reflected in GSTR-2B
- Ignoring credit notes issued after the year end
- Wrong HSN codes or units
- Rushing to file without checking the auto-filled figures
Since GSTR-9 cannot be revised, a careful reconciliation matters. Our GSTR-9 filing service includes full reconciliation.
Why Choose Vaidam Consultancy?
Our team of chartered accountants, company secretaries and legal professionals handles the paperwork so you can focus on growing your business.
🌐 100% Online Process
Share documents from anywhere — no office visits needed.
📋 Deadline Tracking
We remind you before every due date, so you never pay avoidable late fees.
💬 Expert Guidance
Speak directly with a professional for advice that fits your situation.
🚀 Quick Turnaround
Clear timelines and regular status updates from start to finish.
Call or WhatsApp us at +91 78369 69141 or email vaidamconsultancyllp@gmail.com.
Frequently Asked Questions
Q1. Is GSTR-9 mandatory for small businesses?
It is optional for taxpayers whose aggregate turnover is up to Rs 2 crore in the financial year. Above that, it is mandatory.
Q2. Who files GSTR-9C?
Taxpayers with aggregate turnover above Rs 5 crore file GSTR-9C, a self-certified reconciliation statement.
Q3. Can GSTR-9 be revised?
No. Once filed, GSTR-9 cannot be revised, so check figures carefully before filing.
Q4. Do composition taxpayers file GSTR-9?
No. Composition taxpayers file GSTR-4 as their annual return.
Related guides
Mukul Tomar writes Vaidam Consultancy’s guides on company registration, GST, income tax and ROC compliance. An experienced blog writer on Indian tax and business law, his articles have also been published on TaxGuru. He turns complex rules into clear, practical steps that business owners can act on.
Share article via:
