The Goods and Services Tax (GST) regime requires all registered taxpayers (except the exempted categories) to submit an annual filing in Form GSTR-9 (Goods and Services Tax return 9). GSTR-9 filing is an important step towards staying compliant and avoiding any penalties. Any delay or inaccuracies lead to penalties, which can affect your business’s cash flow.

Even though it can be complicated initially, being familiar with the GSTR-9 format, its applicability, and the filing process can make the work a lot easier. In this blog, we’ll discuss GSTR-9 in detail, the nature of GSTR-9, who is required to file it, and the online filing process.

What is GSTR-9?

GSTR-9 is the annual return every regular GST-registered taxpayer is required to file once a year. In essence, GSTR-9 is a way to reconcile all your data yearly and verify its consistency with the returns already submitted during the ​‍​‌‍​‍‌year.

The return is a summary of all the monthly or quarterly returns, like GSTR-1, GSTR-2B, and GSTR-3B, merged into a single form. This helps taxpayers eliminate the differences and possible conflicts with the tax authorities. Typically, the GSTR-9 format covers the following information:

• Summary of sales and purchases.
• Information on ITC utilisation or reversal.
• Tax liability discharged during the year.
• Adjustments that were made in the previous years have been included in the current year.
• HSN-wise summary of goods and services supplied.

GSTR-9 is usually due by December 31st after the financial year is over, but the government can extend the due date by issuing official notices. GSTR-9 due date 2025 is due on 31st December 2025.

Applicability​‍​‌‍​‍‌ and Eligibility for GSTR-9 Filing

Here is the GSTR-9 applicability and eligibility criteria you must know as a business owner and taxpayer:

• GSTR-9 applicability depends on the nature of supply, place of supply, and the threshold turnover of the business.
• The businesses whose aggregate turnover is more than ₹2 crore annually are mandated to submit GSTR-9.
• Those whose annual turnover is more than ₹5 crore are also expected to submit a reconciliation statement in GSTR-9C.

However, here’s a list of individuals and entities that are not applicable to the file:

• Taxpayers under the composition scheme (filing GSTR-9A instead).
• Input service distributors.
• Casual taxable persons.
• Non-resident taxable persons.
• Persons paying TDS or collecting TCS under GST.

A new update in September 2025 clarified that the obligation to file GSTR-9 for the FY 2024–25 and later years would not apply to taxpayers and businesses whose aggregate annual turnover is up to ₹2 crore. This decision aims to make it easier for small businesses to comply.

If your turnover is more than ₹2 crore, you must file GSTR-9. If it is less than that, you will be exempted. However, voluntary filing will still be allowed if you want to keep maintaining proper records, whether for compliance or to apply for a business loan.

Types of Annual Returns (GSTR-9, 9A, 9C)

Here are the different types of GST annual returns you must know and file based on eligibility and nature of supply:

• GSTR-9 (For all regular taxpayers): The businesses that regularly file GSTR-1 and GSTR-3B must also file the GSTR-9. It is mandatory if your business’s turnover is more than ₹2 crore during the financial year.
• GSTR-9A (Discontinued): GSTR-9A was introduced by the GST Council only for composition taxpayers. However, it has now officially been discontinued.
• GSTR-9B (For e-commerce operators): E-commerce operators who collect Tax Collected at Source (TCS) and file GSTR-8 are mandated to file GSTR-9 B to reconcile and summarise details furnished in the monthly return GSTR-8.
• GSTR-9C (The Annual Reconciliation Statement): It is mandatory for the taxpayers whose annual turnover is over ₹5 crores. It acts as a self-certified audit report prepared based on the reconciliation between the data disclosed in GSTR-9 and the audited financial ‌statements.

Step-by-Step​‍​‌‍​‍‌ GSTR-9 Filing Process

The process of GSTR 9 filing necessitates following the right GSTR-9 format, due date, and reconciliation. Here is the GSTR-9 filing process you must follow to comply with the GST rules:

• Log in to the GST Portal by providing your unique username and password.
• Next, navigate to Form GSTR-9 Annual Return for a normal taxpayer.
• Prepare Form GSTR-1, Form GSTR-3B, Form GSTR-9 Summary, and Table 8A Document Details.
  • Yearly sales and purchase data.
  • Input Tax Credit claimed and reversed.
  • Taxes paid and refunds received.
  • Any adjustments made in the previous returns.
• Keep these forms as a reference and for reconciliation.
• Fill in the necessary information in the corresponding tiles of Form GSTR-9.
• Check the Draft Form GSTR-9 Summary to confirm the information entered.
• Calculate the liabilities and pay any late fees, if necessary.
• Check the final Draft Form GSTR-9 and submit it.
• File Form GSTR-9 with the help of DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

Make sure that you have filed all the GSTR-1 and GSTR-3B returns for the FY2024–25. You will not be allowed to file GSTR-9 in case any one of them is pending. Reconcile your sales, purchase, and ITC data with the books of accounts. You must also ensure that figures for GSTR-1, GSTR-3B, and GSTR-2B match each other.

Due Dates & Penalties for GSTR-9 Annual Return

Here is what you need to know about GSTR-9 due dates and penalties:

GSTR-9 Due Date 2025

All regular GST-registered taxpayers are required to file the GSTR-9 Annual Return on or before 31st December after the conclusion of the concerned financial year. In the case of the Financial Year 2024-25, the last day to submit Form GSTR-9 is December 31st, 2025, unless the Central Board of Indirect Taxes and Customs (CBIC) announces an extension of the deadline by issuing an official notification.

GST Annual Return Penalty

• Failure to file GSTR-9 within the stipulated due date attracts a late fee as stipulated in Section 47(2) of the CGST Act, 2017. Here is a breakdown of the late fee:
  • ₹100 per day under the CGST Act
  • Under the SGST/UTGST Act, ₹100 per day
  • Total late fee = ₹200 per day of delay
• The maximum amount of late fee is limited to 0.25% of the annual turnover of the taxpayer in the respective State or Union Territory.
• In case of any additional tax liability found in the annual filing of the returns and is not paid, the interest is payable under Section 50 of the CGST Act:
  • Interest rate: 18% per annum
  • Period of calculation: Between the due date of payment and the actual date of payment.
• Failure to file or late filing of GSTR-9 may lead to:
  • Scrutiny or notices by the GST Department.
  • Late fees and interest accrued until filing is done.
  • Audit or assessment compliance risk.

Common​‍​‌‍​‍‌ Errors and Reconciliation Tips for GSTR-9 Filing

Here are some common mistakes that you must avoid:

• Discrepancy between GSTR-1 and GSTR-3B: The difference between sales in GSTR-1 and the taxes paid in GSTR-3B is one of the most common problems faced by people. Make sure to reconcile these returns beforehand so that no discrepancies arise.
• Not Considering GSTR-2B Reconciliation: The ITC claims need to be in line with the figures given in GSTR-2B. If your supplier has not uploaded an invoice, your ITC will not show up in GSTR-2B. Always check before you file the GSTR-9 annual return.
• Wrong HSN Summary: You must ensure that the HSN-wise summary is both correct and updated.
• Previous Year Adjustment Reporting: Changes to the previous years should be properly reflected in the corresponding tables of GSTR-9.
• Not Paying Short-Paid Taxes Before Filing: If the reconciliation shows short payment of tax or excess ITC, the money has to be paid through DRC-03 before the final submission to be free from fines.

The timely GSTR-9 filing not only allows you to comply with the GST rules but also helps avoid any penalties or audits. Another benefit of it is that you can use this as income proof when you apply for a business loan. This is why you must ensure that you file the GSTR-9 annual return on time and without any errors or mistakes that could affect your business.

Frequently Asked Questions (FAQs)

1. Can I revise my GSTR-9 after filing?

No. You cannot revise a previously filed GSTR-9. This is why you must exercise caution before submitting the return.

2. Do I need to file GSTR-9 even if my business had no transactions during the year?

If your business’s annual turnover is over ₹2 crore, you are required to file the return. If the turnover is below ₹2 crore, you can still volunteer to file the GSTR-9.

3. Is it mandatory to use a digital signature for GSTR-9 filing?

Yes. For their return filing, companies and LLPs are required to use a Digital Signature Certificate (DSC). Other taxpayers may file using EVC (Electronic Verification Code).

4. Can I claim additional Input Tax Credit (ITC) while filing GSTR-9?

It is prohibited to claim any new ITC while GSTR-9 is being filed. The only provision for this is reconciliation.

5. What happens if my turnover is below ₹2 crore but I file GSTR-9 voluntarily?

You can file for the GSTR-9 annual return voluntarily without the risk of penalties. The key benefit is that it helps you maintain records that you can use as income proof when you apply for a business loan.

6. Should I file GSTR-9 if my GST registration was cancelled during the year?

Yes. If the registration was valid for any part of the year, filing GSTR-9 for that period is mandatory.

7. Can I use third-party software to prepare GSTR-9?

Yes, you may use approved or compliant third-party GST software to prepare, auto-fill, and upload your GSTR-9 return for easier filing.

8. Does GSTR-9 filing require uploading of any documents?

No, you only need to enter data. However, those filing GSTR-9C must also upload reconciliation statements.

9. What if I paid extra tax during the year? Can I adjust it in GSTR-9?

No, excess tax paid cannot be adjusted here. You must claim a refund separately through the GST portal.

10. Will I get a notice if I miss the GSTR-9 due date?

Yes, the GST department may issue a notice for non-filing or late filing of GSTR-9. You will also be liable to pay the prescribed late fee and interest under the GST law.