---
title: "What Is GSTR-9?  Everything You Need to Know with Busy"
description: "What is GSTR-9 and how do you file it? Understand GSTR-9 filing requirements with Busy. A simple guide to make annual GST returns hassle-free."
canonical: "https://busy.in/gst/guide-to-gstr-9/"
author: "Vineet Goyal"
published: "2023-02-22T03:54:58.000Z"
category: "GST"
---

-   GSTR-9 is the annual GST return for regular GST taxpayers.
-   It is not mandatory if your aggregate turnover for the financial year is up to ₹2 crore.
-   If aggregate turnover exceeds ₹5 crore, GSTR-9C is also required.
-   GSTR-9 cannot be revised after filing, so reconciliation should be completed before submission.
-   You cannot claim missed ITC through GSTR-9. Additional tax liability, if any, is paid through DRC-03.

This guide is for GST-registered regular taxpayers, business owners, accountants, and tax professionals who need to understand whether GSTR-9 applies, what data to verify, and how to avoid mistakes in the annual return.

# GSTR-9 Annual Return Guide for FY 2025-26

## **What is GSTR-9?**

GSTR-9 is the annual return filed by eligible regular taxpayers under GST. It gives a [**yearly summary of outward supplies**](https://busy.in/gst/gst-returns-types-and-due-dates/) , inward supplies, input tax credit, tax paid, refund details, demand details, and other annual GST information.

In simple words, GSTR-9 brings together the GST data reported during the year through GSTR-1/IFF, GSTR-3B, and ITC-related portal records. It is filed separately for each GSTIN and works as an important annual reconciliation return, not just a formality. Tax officers may use it to compare your GST returns with your books of account.

## **Who Needs to File GSTR-9?**

GSTR-9 applies to regular GST taxpayers based on turnover and taxpayer type.

| Taxpayer type / condition | Is GSTR-9 required? | Explanation |
| --- | --- | --- |
| Regular GST taxpayer with [**aggregate turnover above ₹2 crore**](https://busy.in/gst/minimum-turnover-for-gst-registration-in-india/) | Yes | GSTR-9 is mandatory if the taxpayer is registered as a normal taxpayer and crosses the ₹2 crore aggregate turnover limit. |
| Registered as a normal taxpayer for even one day during the financial year | Yes, if the turnover limit is crossed | If the taxpayer was registered as a regular taxpayer during the year, GSTR-9 may apply for that financial year. |
| Aggregate turnover up to ₹2 crore | No | These taxpayers are exempt from filing GSTR-9 from FY 2024-25 onward, as per Notification No. 15/2025-Central Tax. |
| Aggregate turnover above ₹5 crore | Yes, plus GSTR-9C | Such taxpayers need to file GSTR-9 and also [**furnish GSTR-9C, where applicable**](https://busy.in/gst/different-types-of-json-errors-while-filing-gstr-9c/). |

### **Who is Not Required to File GSTR-9?**

The following taxpayers are generally outside GSTR-9 filing:

| Taxpayer category | GSTR-9 requirement | What they file / note |
| --- | --- | --- |
| Composition taxpayers | [**Not required for the composition period**](https://busy.in/gst/complete-guide-to-gst-composition-scheme/) | GSTR-9 may apply only if they were regular taxpayers for part of the year. |
| Casual taxable persons | Not required | They are not required to file GSTR-9. |
| Non-resident taxable persons | Not required | They are not covered under regular GSTR-9 filing. |
| Input Service Distributors | Not required | ISDs are excluded from GSTR-9 filing. |
| TDS deductors under GST | Not required | They are not required to file GSTR-9. |
| TCS collectors under GST | Not required | They are not required to file GSTR-9. |

**Note:** Composition taxpayers do not file GSTR-9A for current years. [**GSTR-9A is not applicable**](https://busy.in/gst/what-is-gstr-9a-usage-and-filing-requirements/) from FY 2019-20 onward.

### **What if registration were canceled during the year?**

If you were registered as a normal taxpayer during the financial year and crossed the applicable turnover threshold, GSTR-9 may still be required even if the GST registration was cancelled during that year.

## **GSTR-9 and GSTR-9C: What is the Difference?**

| Point | GSTR-9 | GSTR-9C |
| --- | --- | --- |
| Nature | Annual return | Reconciliation statement |
| Applies to | Eligible regular taxpayers whose aggregate turnover exceeds ₹2 crore | Taxpayers whose aggregate turnover exceeds ₹5 crore |
| Legal basis | Filed as the annual return under Section 44 read with Rule 80 | Required under Rule 80 for taxpayers crossing the ₹5 crore turnover limit |
| Purpose | Summarises GST data for the year | Reconciles annual GST figures with audited financial statements |
| Certification | Filed by the taxpayer | Self-certified by the taxpayer; CA/CMA certification is not required |
| Due date | 31 December after the financial year, unless extended. For FY 2025-26, the due date is 31 December 2026. | Same timeline, where applicable |

**Note:** If your aggregate turnover exceeds ₹5 crore, GSTR-9 alone is not complete annual compliance. GSTR-9C is also required.

## **How to Calculate Aggregate Turnover for GSTR-9**

For GSTR-9 applicability, aggregate turnover is calculated on an all-India PAN basis. It includes taxable supplies, exempt supplies, exports of goods or services, and inter-state supplies made under the same PAN.

It does not include CGST, SGST, UTGST, IGST, cess, or inward supplies on which [**tax is payable under reverse charge**](https://busy.in/gst/all-about-reverse-charge-mechanism-rcm-under-gst/) . Section 2(6) of the CGST Act defines “aggregate turnover” in this manner.

For example, if a business has GST registrations in Delhi and Uttar Pradesh under the same PAN, turnover from both states must be added to check the ₹2 crore and ₹5 crore limits. However, GSTR-9 is still filed separately for each GSTIN.

## **What information is reported in GSTR-9?**

GSTR-9 has several parts and tables. For easier filing, review these key areas first:

### **Basic details**

This includes GSTIN, legal name, trade name, and financial year. These details are mostly auto-populated.

### **Outward supplies**

This section captures taxable sales, exports, supplies to SEZ, deemed exports, exempt supplies, nil-rated supplies, and non-GST supplies.

### **Input tax credit**

This section covers ITC availed, reversed, ineligible ITC, and ITC comparison. [**Tables 6, 7, and 8 are important**](https://busy.in/gst/itc-reporting-in-gstr-9-gstr-2a-reconciliation-challenges-clarifications/) because they connect your purchase register, GSTR-3B ITC, and portal-based ITC records.

From FY 2023-24 onward, [**Table 8A uses GSTR-2B data**](https://busy.in/gst/what-is-gstr-2b-and-why-is-it-important/) instead of GSTR-2A. This makes ITC reconciliation more dependent on GSTR-2B, so taxpayers should compare their purchase register, GSTR-3B ITC, and GSTR-2B before filing.

From FY 2024-25 onward, supplies added or amended through GSTR-1A are also considered along with GSTR-1/IFF for auto-population in Tables 4 and 5 of GSTR-9.

### **Tax paid**

This section reports [**tax paid through GSTR-3B**](https://busy.in/gst/a-guide-to-gstr-3b-what-is-gstr-3b/) during the financial year, including CGST, SGST, IGST, cess, interest, late fee, and penalty where applicable.

### **Previous-year transactions reported later**

Tables 10 to 14 capture previous-year transactions reported in the next financial year. These tables are important when invoices, debit notes, credit notes, or amendments relating to the previous year were reported later.

### **HSN summary**

GSTR-9 also includes an HSN-wise summary of outward and inward supplies. This should be matched with your books before filing.

## **Records and Reconciliation Checklist Before Filing GSTR-9**

Before filing GSTR-9, make sure all applicable [**GSTR-1/IFF**](https://busy.in/gst/a-guide-to-gstr-1/) and GSTR-3B returns for the financial year have already been filed. The [GST portal](https://selfservice.gstsystem.in/) will not allow GSTR-9 filing until these returns are complete.

Use this checklist as a final review tool. Cross-check each area with your books, filed returns, and the latest available portal data, including GSTR-2B, before filing.

| GSTR-9 area | Records to keep ready | Final check before filing |
| --- | --- | --- |
| Outward supplies | Sales register, filed GSTR-1/IFF summaries, credit notes, debit notes | Match taxable sales, exempt sales, nil-rated supplies, exports, SEZ supplies, and amendments. |
| Input tax credit | Purchase register, GSTR-2B data, GSTR-3B ITC, ITC ledger, ITC reversal details | Match ITC availed, reversed, ineligible, and reclaimed during the year. |
| Tax paid | Filed GSTR-3B summaries, challans, and Table 9 of GSTR-9 | Check whether tax payable and tax paid match across filed returns and the annual return. |
| HSN summary | Item master, sales register, purchase register, and GST reports | Verify HSN-wise outward and inward supply values before filling the summary. |
| Additional liability | Books, GSTR-3B, and DRC-03 records if any | Identify any tax liability not reported earlier and keep payment details ready where applicable. |
| Other details | Refund details, demand details, and e-way bill data if relevant | Cross-check supporting records where they affect annual reconciliation. |

## **How to file GSTR-9 on the GST portal**

1.  Log in to the GST portal.
2.  Go to **Services > Returns > Annual Return**.
3.  Select the relevant financial year.
4.  Choose whether you are filing a nil annual return or a regular annual return.
5.  Review auto-populated values.
6.  Enter the required details in the applicable tables.
7.  Reconcile values with books, GSTR-1/IFF, GSTR-3B and GSTR-2B.
8.  Preview the draft in PDF or Excel.
9.  Compute liabilities.
10.  Pay the late fee, if applicable. Any additional tax liability declared in GSTR-9 should be [**paid through Form GST DRC-03**](https://busy.in/gst/what-is-drc-03-and-when-should-you-file-it-under-gst/) using the electronic cash ledger.
11.  File using DSC or EVC.

1.  Log in to the GST portal.

![Login and navigate to GSTR-9 on the GST portal](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161000.511.png)

Go to **Services > Returns > Annual Return**.

![File Annual Returns’ Page](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161009.640.png)

Select the relevant financial year.

![Annual Return GSTR 9 - Prepare Online](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161018.928-1.png)

Choose whether you are filing a nil annual return or a regular annual return.

![Annual Return GSTR 9 - Normal Taxpayers - Select Nil return](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161122.234.png)

Live Demo Available Today

## BUSY Reconciles All Monthly Returns for Accurate GSTR-9

Trusted by 6,00,000+ Users

4.6 Google Rating

\* No credit card required

Review auto-populated values.

![Details of advances, inward and outward supplies](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161130.836.png)

Enter the required details in the applicable tables.

![Details of advances, inward and outward supplies - click on the tile](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161138.502.png)

Reconcile values with books, GSTR-1/IFF, GSTR-3B and GSTR-2B.

![Details will be auto-populated based on information provided in GSTR-1 and GSTR-3B](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161146.657.png)

Preview the draft in PDF or Excel.

![Annual Return GSTR 9 - Click ‘Yes’ to proceed](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161156.349.png)

Compute liabilities.

![Preview draft GSTR-9 in excel or PDF format](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161207.899.webp)

Pay the late fee, if applicable. Any additional tax liability declared in GSTR-9 should be [**paid through Form GST DRC-03**](https://busy.in/gst/what-is-drc-03-and-when-should-you-file-it-under-gst/) using the electronic cash ledger.

![Proceed to file GSTR-9](https://busy-client.busy.in/media/pasted-image-0-2023-04-13T161233.126.png)

File using DSC or EVC.

## **Late fee for filing GSTR-9 after the due date**

[**Late fee applies if GSTR-9**](https://busy.in/gst/gst-penalties-and-appeals/) is filed after the due date. From FY 2022-23 onward, Notification No. 07/2023-Central Tax rationalized the late fee for taxpayers with a turnover of up to ₹20 crore. The amounts below show the combined impact of CGST + SGST/UTGST.

| Aggregate turnover in the relevant financial year | Late fee after due date |
| --- | --- |
| Up to ₹5 crore | ₹50 per day combined, subject to a maximum of 0.04% of turnover in the State/UT |
| More than ₹5 crore and up to ₹20 crore | ₹100 per day combined, subject to a maximum of 0.04% of turnover in the State/UT |
| More than ₹20 crore | Standard Section 47 late fee applies, generally ₹200 per day combined, subject to the statutory cap |

Notification No. 07/2023-Central Tax reduces the central-tax late fee to ₹25 per day for turnover up to ₹5 crore and ₹50 per day for turnover above ₹5 crore and up to ₹20 crore, each capped at 0.02% of turnover in the State/UT. The table above shows the combined impact of CGST + SGST/UTGST.

## **Common Mistakes to Avoid While Filing GSTR-9**

### **Checking turnover GSTIN-wise instead of PAN-wise**

The ₹2 crore and ₹5 crore limits are based on aggregate turnover under the same PAN on an all-India basis. Do not check turnover separately for each GSTIN when deciding GSTR-9 or GSTR-9C applicability.

### **Treating GSTR-9 as a revision return**

GSTR-9 is not a revision return. Once it is filed, it cannot be revised. Review outward supplies, ITC, tax paid, HSN summary, and additional liability carefully before submission.

### **Trying to claim missed ITC through GSTR-9**

Missed ITC cannot be claimed through GSTR-9. If ITC was not claimed within the permitted GST timeline, do not add it directly to the annual return.

### **Overstating IMS impact**

IMS does not directly change GSTR-9. Its impact is indirect because [**accepted or deemed accepted invoices**](https://busy.in/gst/gst-reconciliation-challenges-best-practices/) appear in GSTR-2B, and GSTR-2B feeds Table 8A. Do not assume every Table 6 figure must directly match IMS-accepted invoices.

### **Missing GSTR-9C applicability**

If aggregate turnover exceeds ₹5 crore, check GSTR-9C applicability before filing. Filing GSTR-9 alone is not complete annual compliance if GSTR-9C is also required.

### **Filling HSN summary without matching books**

HSN-wise details should be checked against item-wise sales and purchase records. Wrong or incomplete HSN reporting can create avoidable mismatch issues later.

## **Where Accounting Software helps**

GSTR-9 becomes difficult when sales, purchases, ITC, credit notes, debit notes, and HSN details are spread across different files. BUSY [**accounting software**](https://busy.in/accounting-software/) can help by keeping [**GST data, ledgers, and reports**](https://busy.in/gst/the-role-of-gst-accounting-software-in-streamlining-business-operations/) in one place. For BUSY users, the practical approach should be:

-   Generate GST reports from BUSY.
-   Match them with GSTR-1/IFF and GSTR-3B filed on the portal.
-   Compare ITC with GSTR-2B.
-   Review HSN-wise summaries before filing.
-   Use portal preview as the final check before submission.

Software can reduce manual work, but the responsibility for correct filing still remains with the taxpayer.

## **Conclusion**

GSTR-9 should be filed only after the annual GST data has been properly checked. Before submission, match your books with GSTR-1/IFF, GSTR-3B, GSTR-2B, tax paid details, HSN summary, and any additional liability.

Since GSTR-9 cannot be revised after filing, do not treat it as a routine portal form. Use it as the final annual check of your GST records, and confirm GSTR-9C applicability before filing if your aggregate turnover crosses ₹5 crore.

## About the author

**Vineet Goyal**

I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.

## Frequently asked questions

### What should I do if my books and GSTR-1 do not match?

First, identify the reason for the difference. Check whether any invoice, credit note, debit note, export supply, SEZ supply, exempt supply, or amendment was missed or reported in a different period. Do not change figures directly in GSTR-9 without understanding the mismatch.

### Can I edit auto-populated values in GSTR-9?

Some auto-populated values can be edited, but certain fields are not editable, such as Table 6A, Table 8A, and parts of Table 9. Review these fields carefully before filing.

### What if I find additional tax liability while preparing GSTR-9?

Additional liability can be declared in GSTR-9, but payment has to be made through Form GST DRC-03 using the electronic cash ledger.

### Should I check GSTR-9C before or after filing GSTR-9?

Check GSTR-9C applicability before filing GSTR-9. If your aggregate turnover exceeds ₹5 crore, the annual return and reconciliation statement should be prepared together so the figures remain consistent.

### Is e-way bill data required for GSTR-9?

E-way bill data is not a direct source for GSTR-9, but it can help cross-check goods movement, outward supplies, and invoice records where relevant to your business.

## Related articles

- [GST for Multiple Branches: Multi-GSTIN Filing Checklist](https://busy.in/gst/gst-for-multiple-branches-multi-gstin-filing-checklist/)
- [Best GST Compliance Software for Small Businesses in India: Top 5 Compared](https://busy.in/gst/best-gst-compliance-software-for-small-businesses-in-india-top-5-compared/)
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- [What is GSTR-9A? Usage and Filing Requirements](https://busy.in/gst/what-is-gstr-9a-usage-and-filing-requirements/)
- [GSTR-8: Meaning, TCS Rate, Due Date, and Filing Process](https://busy.in/gst/what-is-gstr-8-meaning-filing-process-and-requirements/)
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- [What Is DRC-03 and When Should You File It Under GST?](https://busy.in/gst/what-is-drc-03-and-when-should-you-file-it-under-gst/)
- [How to File Form PMT-09 on the GST Portal: A Stepwise Guide](https://busy.in/gst/how-to-file-form-pmt-09-on-the-gst-portal-a-stepwise-guide/)