GSTR-9 Annual Return Guide for FY 2025-26
- 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.
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 , 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.
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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 | 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. |
Taxpayer type / condition
Is GSTR-9 required?
Explanation
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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 | 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. |
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What they file / note
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Note: Composition taxpayers do not file GSTR-9A for current years. GSTR-9A is not applicable 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 |
Point
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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 . 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 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 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 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 and GSTR-3B returns for the financial year have already been filed. The GST portal 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. |
GSTR-9 area
Records to keep ready
Final check before filing
GSTR-9 area
Records to keep ready
Final check before filing
GSTR-9 area
Records to keep ready
Final check before filing
GSTR-9 area
Records to keep ready
Final check before filing
GSTR-9 area
Records to keep ready
Final check before filing
GSTR-9 area
Records to keep ready
Final check before filing
How to file GSTR-9 on the GST portal
- Log in to the GST portal.
- Go to Services > Returns > Annual Return.
- Select the relevant financial year.
- Choose whether you are filing a nil annual return or a regular annual return.
- Review auto-populated values.
- Enter the required details in the applicable tables.
- Reconcile values with books, GSTR-1/IFF, GSTR-3B and GSTR-2B.
- Preview the draft in PDF or Excel.
- Compute liabilities.
- Pay the late fee, if applicable. Any additional tax liability declared in GSTR-9 should be paid through Form GST DRC-03 using the electronic cash ledger.
- File using DSC or EVC.
How to file GSTR-9 on the GST portal
- Log in to the GST portal.
Go to Services > Returns > Annual Return.
Select the relevant financial year.
Choose whether you are filing a nil annual return or a regular annual return.
Review auto-populated values.
Enter the required details in the applicable tables.
Reconcile values with books, GSTR-1/IFF, GSTR-3B and GSTR-2B.
Preview the draft in PDF or Excel.
Compute liabilities.
Pay the late fee, if applicable. Any additional tax liability declared in GSTR-9 should be paid through Form GST DRC-03 using the electronic cash ledger.
File using DSC or EVC.
Late fee for filing GSTR-9 after the due date
Late fee applies if GSTR-9 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 |
Aggregate turnover in the relevant financial year
Late fee after due date
Aggregate turnover in the relevant financial year
Late fee after due date
Aggregate turnover in the relevant financial year
Late fee after due date
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 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 can help by keeping GST data, ledgers, and reports 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.
