The GST annual return, GSTR-9, consolidates the year's GSTR-1, GSTR-3B and tax credit data for each GSTIN under section 44 of the CGST Act. It is due by 31 December after the financial year. Taxpayers above ₹5 crore also file GSTR-9C, a self-certified reconciliation with the accounts. Composition taxpayers file GSTR-4 instead, due 30 June after the year.
Section 44 of the CGST Act and Rule 80 require an annual return in Form GSTR-9. It brings together the year's outward supplies, tax credit and tax paid, as reported in your GSTR-1 and GSTR-3B, so that the department and you can see the full year in one place. It is filed for each GSTIN.
The ₹2 crore exemption comes from a notification issued under the first proviso to section 44(1). The turnover is counted across all your registrations under the same permanent account number. If your turnover is close to a limit, or you hold more than one registration, we confirm which form applies to you before we file.
They are often mixed up.
Charged per day after the due date, up to a cap based on turnover in the State or Union Territory.
GSTR-1 and GSTR-3B for every month of the year
An extension, if any, is announced by notification. We tell you the date that applies to your year.
A month is still open: One unfiled GSTR-1 or GSTR-3B keeps the annual return closed.
Books-versus-GST reconciliation: We compare your books with what you reported in your GST returns.
Regular taxpayers with aggregate turnover above ₹2 crore in the year. From financial year 2024-25, taxpayers with turnover up to ₹2 crore are exempt under Notification 15/2025-CT and may still file voluntarily.
In addition to GSTR-9, where aggregate turnover is above ₹5 crore (Rule 80(3)). It reconciles GSTR-9 with the annual financial statements and is self-certified, so no auditor certificate is needed for it.
31 December following the financial year. For financial year 2025-26 that is 31 December 2026, unless it is extended by notification.
It depends on turnover. Up to ₹5 crore it is ₹50 a day and from ₹5 crore to ₹20 crore ₹100 a day, both capped at 0.04% of turnover in the State or Union Territory (Notification 07/2023-CT). Above ₹20 crore it is ₹200 a day, capped at 0.5%. These totals are the CGST and SGST halves together; the SGST half is notified by each State.
No. Corrections are made through the next return or by paying through Form DRC-03, so it is worth reconciling before you file.
Composition taxpayers do not file GSTR-9. Their annual return is GSTR-4, due 30 June after the financial year from FY 2024-25 (Notification 12/2024-CT). We confirm the right form for your year before we file.
Usually because a GSTR-1 or GSTR-3B for one of the months is still not filed. File those first.
Yes. It shows the credit you claimed against the credit available, and unresolved differences can lead to notices. That is why we reconcile with GSTR-2B and your books first.
No. GSTR-10 is the final return filed when a registration is cancelled, and your income tax return is a separate filing under a different law.
Our professional fee starts at ₹1,999 + GST; the final fee follows your route (GSTR-9, GSTR-9 with GSTR-9C, or GSTR-4) and the number of registrations, and is confirmed before you pay. There is no government fee for filing; any tax, interest or late fee is paid to the government and is separate. StampMitra is a filing assistance platform; it is not the GST department.