Due Dates
GSTR-1 (Monthly): 11th of every monthGSTR-3B (Monthly): 20th of every monthITR Filing (Individuals): 31st July 2026AOC-4 (ROC Annual Filing): 30th October 2026MGT-7 (ROC Annual Return): 29th November 2026
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GSTR9 Return Filing

GSTR-9 is an annual return thatGST-registeredpersons are required to submit at the close of every financial year. It provides a detailed summary of all GST transactions reported through monthly or quarterly returns likeGSTR-1 (outward supplies) and GSTR-3B (summary return).

✓Sales and purchases made during the financial year,
✓Input Tax Credit (ITC)claimed and reversed,
✓Taxes paid under Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST), and Cess,
✓Interest, refunds, and demand adjustments (if any).
✓Match data:Align information reported in monthly/quarterly returns (GSTR-1 and GSTR-3B) with the taxpayers yearly financial records.

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What is GSTR-9?

GSTR-9 is an annual return thatGST-registeredpersons are required to submit at the close of every financial year. It provides a detailed summary of all GST transactions reported through monthly or quarterly returns likeGSTR-1 (outward supplies) and GSTR-3B (summary return).

The main reasons for filing GSTR-9 are to:

While GSTR-9 is the main annual return form under GST, there are a few related forms designed for different types of taxpayers and reporting needs. Each serves a specific purpose depending on the taxpayer’s registration type, turnover, and role in the GST system.

Here’s a breakdown of the different forms:

Choosing the right form and understanding your GSTR-9 filing eligibility is essential to ensure error-free annual return filing under GST.

Sales and purchases made during the financial year,
Input Tax Credit (ITC)claimed and reversed,
Taxes paid under Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST), and Cess,
Interest, refunds, and demand adjustments (if any).
Match data:Align information reported in monthly/quarterly returns (GSTR-1 and GSTR-3B) with the taxpayers yearly financial records.
Ensure compliance:Provide a full yearly declaration of GST transactions with all GST laws.
Requirements

Eligibility Criteria

1

Casual Taxable Persons –These are individuals or entities registered for a limited period (like for exhibitions or seasonal businesses). Since their registration is not ongoing, they are exempt from filing GSTR-9.

2

Input Service Distributors (ISDs) –ISDs distribute the input tax credit to their branches or units. They don’t supply goods or services directly, so they aren’t required to file the annual return.

3

Non-Resident Taxable Persons –These are foreign individuals or businesses providing goods or services in India without a permanent place of business. Due to their short-term presence, they are exempt from the annual filing.

4

TCS Collectors under Section 52 of the GST Act –E-commerce operators collectingTax Collected at Source (TCS)from suppliers are not required to file GSTR-9, as their compliance is governed under a different section.

5

TDS Deductors under Section 51 of the GST Act –Government departments or agencies that deductTax Deducted at Source (TDS)are also excluded, as they do not engage in the regular supply of goods or services.

6

Online Information Database Access and Retrieval (OIDAR) Services –OIDAR service providers supply services like software, cloud storage, or streaming to Indian consumers. They are exempt from GSTR-9 filing.

Paperwork

Documents Required

✓GSTR-1 data:Details of all sales for the financial year.
✓GSTR-3B data:Summary of GST taxes owed and ITC claimed for the financial year.
✓Audited Financial Statements:Profit & Loss Account and Balance Sheet, especially if you need to file GSTR-9C for reconciliation.
✓Books of Accounts:Purchase and sales records, expense ledgers, and other accounting documents for cross-checking data.
✓Reconciliation Statements:Documents showing any differences between your GSTR-1, GSTR-3B, and accounting books.
✓ITC Register:Details of all input tax credits taken, reversed, or denied during the year.
✓HSN-wise Summary:Breakdown of outward and inward supplies according toHarmonized System of Nomenclature (HSN) codes. This summary is a mandatory part of the GSTR-9 return.
Step by Step

Registration Process

1

Step 1

Details of sales and purchases reported during the financial year.Details of ITC reported, reversed, or not allowed.Details of tax paid, including tax due and tax paid by cash or ITC.Include any changes or corrections made this year for transactions from the previous financial year. These revised entries are reported in the current years return.The HSN Summary is important in GSTR-9 for both sales and purchases, as this offers important data for review.

2

Step 2

Details of sales and purchases reported during the financial year.

3

Step 3

Details of ITC reported, reversed, or not allowed.

4

Step 4

Details of tax paid, including tax due and tax paid by cash or ITC.

5

Step 5

Include any changes or corrections made this year for transactions from the previous financial year. These revised entries are reported in the current years return.

6

Step 6

The HSN Summary is important in GSTR-9 for both sales and purchases, as this offers important data for review.

Pricing

Fees & Charges

Fee ComponentAmount
Professional Fees:Rs. 1000 to Rs. 3,000 per GSTR-9 filing, depending on the complexity and service provider.Contact for pricing
Paid Software Charges:Rs. 300 to Rs. 1,500, depending on the features and support offered.Contact for pricing
Benefits

Key Advantages

Expert GSTR9 Return Filing Support

Dedicated compliance manager from Your Professionals

Common Questions

Frequently Asked Questions

Every registered taxpayer under GST must file a GSTR-9. Exceptions include temporary taxable persons, non-resident taxable persons, Input Service Distributors, and those who must deduct or collect TDS/TCS. It is required for businesses with total yearly sales over Rs. 2 crore.
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