GSTR-9 Annual Return Filing
GSTR-9 is mandatory once aggregate annual turnover crosses ₹2 crore, and consolidates the entire year's GSTR-1/GSTR-3B data — outward/inward supplies, ITC and tax paid — into one annual statement due 31 December. Above ₹5 crore turnover, a reconciliation statement (GSTR-9C) is additionally required. Khata World reconciles the full year and files both correctly.
File My GSTR-9Why It Matters
What GSTR-9 Actually Requires
Due 31 December
GSTR-9 is due by 31 December following the end of the financial year — historically extended in some years by government notification.
Mandatory Above ₹2 Crore
Filing is mandatory for taxpayers with aggregate annual turnover above ₹2 crore, and optional (but often advisable) below that.
GSTR-9C Above ₹5 Crore
A self-certified reconciliation statement, GSTR-9C, is additionally required once turnover crosses ₹5 crore.
Consolidates the Whole Year
GSTR-9 rolls up outward/inward supplies, ITC availed/reversed, and tax paid across all your GSTR-1/GSTR-3B filings for the year into one statement.
Our Process
What We Do Before Filing
- Reconcile every month’s GSTR-1 and GSTR-3B data for the financial year
- Match ITC availed against GSTR-2B and your books
- Identify and correct discrepancies before filing, not after a notice
- Prepare GSTR-9C reconciliation, where your turnover requires it
- File GSTR-9 (and GSTR-9C, if applicable) before the due date
Onwards, per financial year.
- Full-year GSTR-1/3B reconciliation
- GSTR-9C prep, where required
Quick Reference
GSTR-9 Facts at a Glance
Key figures every business should know — current as of August 27, 2026. The due date has been extended in past years by notification; verify against gst.gov.in before relying on these for a specific filing.
- Due date
- 31 December following the end of the financial year — the standard statutory deadline, though it has been extended in some years by government notification.
- Who must file
- Mandatory for taxpayers with aggregate annual turnover above ₹2 crore; optional below that threshold.
- GSTR-9C requirement
- A self-certified reconciliation statement is additionally required once aggregate turnover crosses ₹5 crore in the financial year.
- Late fee
- ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the relevant state or UT (0.25% each under CGST and SGST).
- What it consolidates
- The year’s outward and inward supplies, ITC availed and reversed, and tax paid — drawn together from every GSTR-1 and GSTR-3B filed during the year.
- Composition taxpayers
- File GSTR-9A instead of GSTR-9 — a separate, simplified annual return for businesses under the Composition Scheme.
Last updated: August 27, 2026
Common Questions
GSTR-9 — Frequently Asked Questions
Don't Leave GSTR-9 for December
Reconciliation takes time to do properly — start early and file with confidence, not against the deadline.