GSTR-9
Also called: GST annual return
What is GSTR-9?
GSTR-9 is the annual return under GST that consolidates a full financial year of a taxpayer's monthly and quarterly filings — GSTR-1 and GSTR-3B — into a single reconciled statement of outward supplies, input tax credit and tax paid.
Who has to file GSTR-9
Filing is mandatory once aggregate turnover in the financial year crosses ₹2 crore. Below that it is optional. A separate reconciliation statement, GSTR-9C, applies once turnover crosses ₹5 crore and ties the annual return back to the audited financial statements.
Why it is a reconciliation, not a fresh filing
GSTR-9 does not re-declare the year; it reconciles what was already filed. If the monthly returns were clean and input tax credit was matched against GSTR-2B through the year, the annual return is straightforward. If they were not, GSTR-9 is where a year of mismatches surfaces at once — which is why the work belongs in the monthly close, not in December.
The due date
GSTR-9 for a financial year is generally due by 31 December of the following year, unless extended. Thresholds and dates change through notifications, so confirm the current position before filing.
Frequently asked questions
No. It is mandatory once aggregate turnover crosses ₹2 crore in the financial year. Below that threshold it is optional, though some businesses file it voluntarily for a clean record.