How to File GST Annual Return (GSTR-9) in India: Process and Due Date

Every registered taxpayer under the Goods and Services Tax regime in India with an annual turnover exceeding Rs 2 crore is required to file the GSTR-9, the annual return that consolidates all monthly and quarterly returns filed during the financial year. For taxpayers with turnover exceeding Rs 5 crore, a reconciliation statement in GSTR-9C is additionally required. This guide walks you through the complete process of filing GSTR-9.

Who Must File GSTR-9

GSTR-9 is mandatory for regular taxpayers registered under GST whose aggregate turnover exceeds Rs 2 crore in the relevant financial year. Composition scheme dealers file GSTR-9A instead. Casual taxable persons, input service distributors, non-resident taxable persons, and persons paying TDS under Section 51 are exempt from filing GSTR-9.

From the financial year 2023-24 onwards, the government has exempted taxpayers with aggregate turnover up to Rs 2 crore from filing GSTR-9. However, this exemption does not absolve them from maintaining proper records and books of account.

Due Date for Filing GSTR-9

The due date for filing GSTR-9 is December 31 of the year following the financial year. For example, GSTR-9 for FY 2025-26 is due on December 31, 2026. If you miss this deadline, you can still file the return with late fees, subject to a hard limitation of three years from the due date (effective from January 2026).

Late Fees for Delayed Filing

If you file GSTR-9 after the due date, a late fee of Rs 200 per day applies, split equally between CGST (Rs 100 per day) and SGST (Rs 100 per day). This fee is capped at 0.25 percent of the taxpayer's turnover in the relevant state or union territory. No late fee is charged under IGST. The cap ensures that the late fee does not become disproportionately large for small businesses.

Step-by-Step Process to File GSTR-9

Step 1: Log in to the GST portal at gst.gov.in using your GSTIN, username, and password. Navigate to Services, then Returns, then Annual Return. Select the financial year for which you want to file the return.

Step 2: The portal will auto-populate certain tables based on your GSTR-1 (outward supplies), GSTR-3B (summary return), and GSTR-2B (input tax credit) returns filed during the year. Review these auto-populated figures carefully against your books of account.

Step 3: Fill in the details in the various tables of GSTR-9. Table 4 covers details of advances, inward and outward supplies. Table 5 covers outward supplies on which tax is not payable. Table 6 covers details of ITC availed during the year. Table 7 covers details of ITC reversed and ineligible ITC. Table 8 covers other ITC-related information.

Step 4: Tables 10 to 14 cover supplies and tax details. Table 10 and 11 deal with supplies received from composition taxpayers and deemed supplies. Tables 12 and 13 deal with HSN-wise summary of outward and inward supplies.

Step 5: After completing all tables, compute the additional liability if any (Table 9) and pay the applicable tax through DRC-03 challan before filing the return. GSTR-9 cannot be filed if there is an outstanding additional liability.

Step 6: Preview the return, verify all details, and file using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). Once filed, GSTR-9 cannot be revised.

GSTR-9C: Reconciliation Statement

Taxpayers with aggregate turnover exceeding Rs 5 crore must also file GSTR-9C, which is a reconciliation statement between the annual return (GSTR-9) and the audited financial statements. From FY 2020-21 onwards, GSTR-9C is self-certified by the taxpayer and does not require certification by a Chartered Accountant. The reconciliation statement can be filed on the same GST portal after completing GSTR-9.

Common Mistakes to Avoid

Do not ignore mismatches between GSTR-1, GSTR-3B, and your books of account. Reconcile all figures before filing. Ensure that all credit notes and debit notes issued during the year are accounted for. Verify that the ITC claimed in GSTR-9 does not exceed the ITC available as per GSTR-2B. Pay any additional liability before filing; attempting to file with unpaid dues will result in an error.

Related Guides

For more on tax compliance, see our guides on how to respond to a GST notice in India, and how to apply for GST registration.

Key Takeaways

GSTR-9 is mandatory for taxpayers with turnover exceeding Rs 2 crore. The due date is December 31 of the following year. Late fees are Rs 200 per day, capped at 0.25 percent of turnover. GSTR-9C reconciliation is required for turnover above Rs 5 crore and is now self-certified. The return cannot be revised after filing, so careful reconciliation before submission is essential. From January 2026, late filing is permitted with fees, subject to a three-year hard limitation from the due date.

For related guidance, see our guide on how to register for GST online in India and how to file a GST return online in India (GSTR-1 and GSTR-3B).