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GSTR-9 Annual Filing

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GSTR-9 Annual Filing

File Your Annual GST Return with Ease

Every registered taxpayer under GST (except a few exempted categories) must file GSTR-9, which is the Annual Return. This return provides a consolidated summary of all outward supplies, inward supplies, tax liability, and input tax credits declared during the financial year.

Filing GSTR-9 ensures transparency, compliance with GST law, and helps businesses avoid penalties.

Who Should File GSTR-9?

  • All regular taxpayers registered under GST.

  • Businesses with an annual turnover exceeding ₹2 crores must also get their accounts audited and file GSTR-9C (Reconciliation Statement).

  • Composition taxpayers must file GSTR-9A.

  • E-commerce operators and special taxpayers may have different filing requirements.

Exempted from Filing GSTR-9

  • Input Service Distributors (ISD)

  • Non-resident taxable persons

  • Casual taxable persons

  • TDS/TCS deductors under GST

Types of GSTR-9

  • GSTR-9 → For regular taxpayers

  • GSTR-9A → For composition scheme taxpayers (discontinued from FY 2019–20 onwards)

  • GSTR-9C → For taxpayers with turnover above ₹2 crores (reconciliation with audited financial statements)

Details Required in GSTR-9

✔️ Consolidated details of sales & purchases
✔️ Input Tax Credit (ITC) claimed, reversed, or ineligible
✔️ Taxes paid (IGST, CGST, SGST/UTGST)
✔️ Demands and refunds claimed
✔️ HSN summary of inward and outward supplies
✔️ Previous year adjustments, if any

Due Date for GSTR-9 Filing

  • Usually 31st December following the end of the financial year.

  • Example: For FY 2023-24, the due date is 31st December 2024 (unless extended by the Government).

Penalties for Late Filing

🚫 If GSTR-9 is not filed within the due date:

  • ₹200 per day (₹100 CGST + ₹100 SGST) subject to a maximum of 0.25% of turnover.

  • Additional interest may apply on outstanding tax liability.

Benefits of Timely GSTR-9 Filing

✅ Ensures full GST compliance
✅ Avoids heavy late fees & penalties
✅ Enhances business credibility
✅ Helps in financial accuracy & transparency
✅ Smoothens GST audit & assessment process

Why Choose Us for GSTR-9 Filing?

  • 📌 Expert team with GST compliance knowledge

  • 📌 Hassle-free process & timely reminders

  • 📌 Accurate reconciliation with books of accounts

  • 📌 Affordable pricing with complete transparency

  • 📌 End-to-end GST support (Registration → Return Filing → Annual Filing)