A Comprehensive Guide to GSTR-9: Annual GST Return Filing Made Simple

• What is GSTR - 9?
• Who are required to file GSTR-9?
• Due date for filing GST Annual Return FORM GSTR-9 and GSTR-9C
• What if GSTR-9 filing is done late?
• How to revise GSTR-9?
• Simplified and Revised Annual Return GSTR-1
• GSTR-9 Format
• How to file GSTR-9

If you’re running a GST-registered business, filing your returns—especially GSTR-9—is really important. GSTR-9 is a yearly summary of all your GST activity and helps you stay compliant. But let’s be honest, it can feel a bit tricky and time-consuming, especially for small businesses. That’s where TallyPrime comes in. It’s simple software that takes care of the heavy lifting—collecting your data, checking for errors, and helping you file your return on time without the stress.

What is GSTR - 9?

GSTR-9 is the annual GST return that regular taxpayers must file. It combines data from monthly or quarterly returns to give a full picture of your sales, purchases, taxes paid, and input tax credit. Filing it helps keep your records accurate and ensures GST compliance. In Form GSTR-9, you need to declare the consolidated details of outward supplies, inward supplies, GST payable and ITC claimed for the previous financial year.

The annual GST Return filling consists of different returns forms. Basis of the GST registration type and annual turnover, the businesses need to file the applicable annual GST return form.

• GSTR-9: should be filed by the regular taxpayers who are filing GSTR-1 and GSTR-3B
  
  
• GSTR-9A: should be filed by the persons registered under composition scheme under GST
  
  
• GSTR-9C: should be filed by the taxpayers whose annual turnover exceeds INR 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return

Who is required to file GSTR-9?

All businesses that are registered under GST as regular taxpayers are required to file GSTR-9. If you have a valid GST number (GSTIN) and you file GSTR-1 and GSTR-3B during the year, you must also file GSTR-9.
However, some categories of taxpayers are not required to file GSTR-9. These include:

• Composition scheme taxpayers – They file GSTR-9A instead (although this form is now mostly discontinued).
• Input Service Distributors (ISD) – These are businesses that distribute input tax credits to different branches.
• Casual taxable persons – These are temporary GST-registered persons, often used for short-term business needs.
• Non-resident taxable persons – These are foreigners or foreign businesses that temporarily register for GST in India.

So, GSTR-9 applies mainly to regular businesses that have consistent GST transactions throughout the year.

Important Note: For businesses Whose aggregate turnover in a financial year does not exceed 2 crore rupees, filing of GSTR-9 is made optional. This means those who have not furnished the annual return so far and if they choose not to file, it will be deemed to be furnished on the due date.

What is the purpose of GSTR-9?

The main purpose of GSTR-9 is to reconcile and verify the data that you have filed in your monthly or quarterly GST returns. Throughout the year, businesses submit different forms, like GSTR-1 (for sales), GSTR-2A (for purchase), and GSTR-3B (for tax payments). GSTR-9 acts like a yearly report card that compares all of this information and checks if everything matches correctly.

Some important purposes of GSTR-9 include:

Summarising all GST transactions – sales, purchases, tax paid, and input tax credit (ITC) claimed.
Verifying accuracy – Ensuring that your monthly filings are consistent and correct.
Correcting mistakes – If you missed anything in earlier returns, GSTR-9 gives you a chance to report it.
Ensuring tax compliance – The government uses this return to confirm whether the taxpayer has followed all GST rules properly.
Filing GSTR-9 accurately helps avoid legal notices, fines, or audits later on. It is also useful for business owners to get a clear understanding of their tax performance over the year.

Types of GSTR-9

There are different types of GSTR-9 forms available, based on the type and size of your business. Here’s a breakdown of each one:

1. GSTR-9: This is the main form that most regular taxpayers use. If you are not under the composition scheme and you file monthly/quarterly GSTR-1 and GSTR-3B, then GSTR-9 is the form you need to file annually.
2. GSTR-9A: This form was meant for businesses registered under the Composition Scheme. Under this scheme, businesses pay a fixed percentage of tax based on their turnover and have simpler return requirements. However, GSTR-9A has now been replaced by GSTR-4 from FY 2019-20 onwards.
3. GSTR-9B: This form is for e-commerce operators who collect Tax Collected at Source (TCS) under GST. If your business runs an e-commerce platform and you collect taxes from sellers on your platform, then you need to file GSTR-9B.
4. GSTR-9C: This is a special form required for taxpayers whose annual turnover exceeds ₹5 crore in a financial year. GSTR-9C is a reconciliation statement, which means it matches the values reported in your GSTR-9 with your audited financial statements. This form must be certified by a Chartered Accountant (CA) or Cost Accountant (CMA). It ensures that your financial records match your GST returns.

Key features of the GSTR-9 form

The GSTR-9 annual return is a detailed form that gives a complete summary of your business’s GST activities for the financial year. It gathers information from your monthly and quarterly returns, like GSTR-1 and GSTR-3B, and presents everything in one place.
This section will help you understand what the GSTR-9 form contains, so you can prepare the right details and avoid errors. Whether you are filing it manually or using a GST compliance software like TallyPrime, understanding the structure of the form is the first step in any GSTR-9 filing guide.

Structure of GSTR-9 form

The GSTR-9 form is divided into six parts and contains a total of 19 tables. Each part has a specific purpose. The following are the 6 parts of GSTR 9 format as notified by the CBIC.

Part-1 of GSTR 9 Format

In Part -1 of annual return, you need to capture the basic registration details of the taxpayer. The details such as fiscal year, GSTIN, legal name and Trade name (if any) need to be captured. These details will be auto-captured once the annual return form GSTR 9 is made available in the GST portal.

Part-2 of GSTR 9 Format

In Part-2 of the annual return form, you need to capture the consolidated details of outward supplies as declared in the returns filed during the financial year. The Part-2 is further split into the following two sections

• Supplies on which tax is payable (4A to 4L): All taxable supplies (both B2B and B2C), exports on payment of tax, supplies to SEZ on payment of tax, inward supplies attracting reverse charge and advance received (but invoice are yet to be issued) need to be captured.

Note: With the revised and simplified GSTR-9, the registered person shall have an option to fill Table 4B to Table 4E net of credit notes/amendments in case there is any difficulty in reporting such details separately in this table.

• Supplies on which tax is not payable (5Ato 5K): This includes exports and SEZ supplies without payment of tax, outward supplies on which tax is to be paid on a reverse charge, exempt supplies, nil rated supplies and non-GST supplies.

Note: With the simplified annual returns, the registered person shall have an option to either separately report his supplies as exempted, nil rated, and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only

 Also, have an option to fill Table 5A to Table 5F net of debit notes/amendments in case there is any difficulty in reporting such details separately in this table

You need to capture the consolidated details of Debit note, Credit notes and amendments related to supplies separately only if you choose not to report the net details.

Part-3 of GSTR 9 Format

The part -3 of annual return consist of all input tax credit availed and reversed in the financial year for which the annual return is filed. This part is further split into the following 3 sections:

• ITC availed as declared in the returns filed(6A to 6o): In this section, ITC availed through Form GSTR-3B will be auto-captured and you are required furnish the ITC availed on different nature of Inward supplies such as B2B, B2C, Imports etc. with a break-up of Inputs, Input services and capital goods. Ideally, there should not be any difference between the ITC claimed in GSTR-3B and the details declared in this section. This section will also include the transition credit availed through Tran-1 and Tran-2.
  
  
• ITC reversed and ineligible ITC (7A to 7H): Here, you need to furnish the details of ITC reversed owing to various reasons such as used in making exempt supplies, non-business use etc. Also, the ineligible ITC as declared in the Form GSTR-3B.
  
  
• Other ITC related Information (8A to 8J): In this section, the ITC as perform GSTR-2A will be auto-populated and you have to give the details of ITC availed on B2B inward supplies, ITC reclaimed and ITC availed after March’18 for inward supplies received from July –March’18. You also need to declare the details of ITC available but not availed, ITC available but not ineligible, IGST credit on import of goods etc.

Note:  1. With new GSTR-9 format, you shall have an option to either report the breakup of the input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.

Also, the option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. For table 7A to & E, you can Either fill this information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only.

Part-4 of GSTR 9 Format

In the part of 4 of annual return, the actual tax paid as declared in the returns filed during the previous financial year needs to be captured. Tax-wise break-up of tax payable, tax paid in cash and paid through ITC should be furnished.

Part-5 of GSTR 9 Format

In part 5 of GSTR 9, you need to declare the details of transactions related to previous financial year but declared in the returns of April to September of current FY (2018-2019) or date of filing of annual return for the previous financial year, whichever is earlier.

For example in the annual return for the FY 2017-18, the transactions related to July –March’18 are declared in the returns filed in April to September 2018. Let’s say, ITC is availed on an invoice dated 15th February 2018 in GSTR-3B return of August 2018 filed on 20th September 2018. The consolidated details such supplies need to be declared in this section.

Part-6 of GSTR 9 Format

In the part of 6 of GST 9, you need to capture the following details

• Details of demands and refunds. This includes Total refund claimed, refund sanctioned, refund rejected, refund pending, the total demand of taxes, demands pending etc.
• Supplies received from composition dealer, goods sent on approval and deemed supplies.
• HSN-wise summary of outward and inward supplies
• Late fee payable and paid.

Step-by-step guide to filing GSTR-9

Filing the GSTR-9 annual return might seem difficult at first, but when you break it down into steps and use the right tools, it becomes much easier. This section of the GSTR-9 filing guide will walk you through the process in a simple way, especially if you're using GST compliance software like TallyPrime. Whether you are a small business owner or a tax consultant, following these steps carefully can help you file your return correctly and on time.

Step 1: Gather the required information

Before you begin, make sure you have the following information ready:

• Your GSTIN (GST registration number)
• Financial year for which GSTR-9 is being filed
• Monthly or quarterly returns already filed (GSTR-1, GSTR-3B)
• Details of sales and purchases
• Summary of input tax credit (ITC) claimed and reversed
• Tax paid under different heads (CGST, SGST, IGST)
• Any adjustments or amendments made in earlier returns
• Details of late fees, interest, or penalties if applicable

Keeping these documents and details ready will help you save time and avoid errors.

Step 2: Use TallyPrime to collect and review your data

TallyPrime is a trusted GST compliance software that makes filing GSTR-9 easy, especially for small and medium businesses. Here’s how it helps:

• Automatically pulls your data from transactions recorded during the financial year.
• Generates GSTR-9 reports in the correct format, matching the structure required by the government.
• Highlights mismatches between books and returns filed earlier (GSTR-1 and GSTR-3B).
  Enables you to correct missing or incorrect details before generating the final return.

Using software like TallyPrime reduces the chance of manual errors and saves hours of effort.

Step 3: View the GSTR-9 report in TallyPrime

Once your data is reviewed, you can view the GSTR-9 report in TallyPrime. The report will display:

• Turnover details
• Tax liability
• ITC claimed
• Summary of tax paid
• Any differences or mismatches

You can go through each part to review and edit the data if required.

Step 4: File the return

Once the GST Annual Return Form GSTR 9 is prepared, the next step is to file GSTR-9 in the GST Portal. The following are the steps to file GSTR-9

• Login and Navigate to Form GSTR-9 - Annual Return for Normal Taxpayer
• Download Form GSTR-1, Form GSTR-3B and Form GSTR-9 Summary
• Enter details in various tiles
• Preview Draft Form GSTR-9 Summary
• Compute Liabilities and Pay Late Fees, If any
• Preview Draft Form GSTR-9
• File Form GSTR-9 with DSC/ EVC

Due dates and penalties for GSTR-9 filing

Filing the GSTR-9 annual return on time is very important for GST compliance. Let’s check out the due dates and penalties:

What is the due date for GSTR-9?

The due date for filing GSTR-9 is 31st December of the year following the relevant financial year. For example:

• For FY 2024–25, the due date is 31st December 2025.

It's important to note that the government may extend this deadline, so staying informed through official notifications or using software like TallyPrime, which provides real-time compliance alerts, is advisable.

Penalties for late filing of GSTR-9

If you fail to file your GSTR-9 return on time, you will incur late fees. The penalties vary based on your annual turnover:

Late fee structure

Interest charges

In addition to late fees, if there's any tax payable, an interest of 18% per annum is charged on the outstanding amount from the due date until the date of payment.

Importance of timely filing

Timely filing of your GSTR-9 annual return:

• Ensures compliance with GST laws.
• Avoids unnecessary financial penalties.
• Maintains a good compliance rating, which can be beneficial for business credibility.

Conclusion

Filing your GSTR-9 annual return is an important part of staying GST-compliant. It helps the government verify your yearly GST transactions and builds trust in your business. With proper planning and the right tools, the filing process becomes much easier. Using reliable GST compliance software helps you avoid errors, save time, and file on time without missing deadlines. If you want a simple and stress-free way to manage your GST returns, TallyPrime is a smart choice. Start using TallyPrime and make your GSTR-9 filing easy and accurate.

Frequently Asked Questions (FAQs)

What is GSTR-9, and who needs to file it?

GSTR-9 is the annual GST return that must be filed by all regular taxpayers who are registered under GST. It includes details of outward and inward supplies, input tax credit, tax paid, and any other GST-related activity during the financial year.

Can I file GSTR-9 using TallyPrime?

Yes, you can. TallyPrime is a trusted GST compliance software that helps you prepare and export your GSTR-9 filing data in the right format. You can then upload this file on the GST portal to complete your return easily.

What is the due date for GSTR-9 filing?

The due date to file your GSTR-9 annual return is 31st December of the following financial year. For example, for FY 2024–25, the due date is 31st December 2024. However, the government may extend this deadline from time to time.

Who is required to file GSTR-9?

All taxpayers registered under GST as regular taxpayers must file GSTR-9, except:

• Input Service Distributors (ISD)
• Non-resident taxable persons
• Casual taxable persons
• Taxpayers under the Composition Scheme

What are the penalties for late filing?

If you miss the due date:
You have to pay a late fee of ₹100 per day under CGST and ₹100 under SGST (₹200/day total).
There is a cap on the maximum late fee, depending on your annual turnover.
Interest at 18% per year is charged on any unpaid tax amount.

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