GSTR-9: The Annual Return

Filing thresholds, due dates, and late fee rules can change and be fact-specific. This article is for general information and does not constitute tax advice.

What It Is and Who Must File

GSTR-9, under Section 44 of the CGST Act and Rule 80, consolidates a financial year’s outward supplies, inward supplies, ITC availed, and taxes paid across 6 parts and 19 tables, several auto-populated from the year’s GSTR-1, GSTR-3B, and GSTR-2B (meant to be reviewed and reconciled, not simply accepted). Filing is mandatory for any regular taxpayer with aggregate turnover above ₹2 crore for that year; below that it’s optional. Not required from composition taxpayers, ISDs, casual/non-resident taxable persons, TDS deductors, or TCS collectors.

GSTR-9C: The Reconciliation Statement

Above ₹5 crore turnover, GSTR-9C reconciles GSTR-9 figures against the audited financial statements. Since FY 2020-21 it’s self-certified — the earlier CA/Cost Accountant certification requirement was removed, though many businesses still involve one given how detailed the reconciliation is. GSTR-9 must be filed before GSTR-9C for the same year, and GSTR-9C cannot be revised once submitted.

Due Date and Late Fees

Both GSTR-9 and GSTR-9C are due 31 December following the financial year — for FY 2025-26, that’s 31 December 2026. Late GSTR-9 filing: ₹200/day (₹100+₹100), capped at 0.25% of turnover. GSTR-9C has its own separate late fee on the same daily basis, running from the later of GSTR-9’s filing date or its original due date. From 1 January 2026, this is auto-calculated on the portal. GSTR-9 is also covered by the three-year filing cutoff (Finance Act 2023) and cannot be revised once filed.