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Discover everything about GST Annual Return Filing.
Hassle-free GSTR-9 Annual Return Filing in India
GSTR-9 is the annual GST return that every regular taxpayer in India must file,
summarising all monthly/quarterly GST returns (GSTR-1, GSTR-3B, etc.) for the financial year.
At incorpIQ, we help you compile data, reconcile mismatches and file your GSTR-9
accurately – so you stay compliant and penalty-free.
- End-to-end support from data collection to final filing
- Expert review to minimise notices, queries and late fees
- Simple, online process – no physical paperwork
Avg. turnaround: 2-3 working days*
All regular GST-registered taxpayers in India with an annual turnover
above the prescribed threshold must file GSTR-9 once every financial year.
for each FY
notices
running your business. Get started online at
incorpiq.com
Who is Not Required to File GSTR-9?
Not every GST-registered taxpayer in India must file the GSTR-9 Annual Return.
The following categories are exempt from filing this form as per GST regulations.
🧾
Composition Taxpayers
Taxpayers under the composition scheme must file GSTR-9A instead of GSTR-9 and
are therefore not required to file Form GSTR-9.
📍
Casual Taxpayers
Persons registered for short-term or occasional business activities
(casual taxpayers) are exempt from filing the GSTR-9 Annual Return.
🌍
Non-Resident Taxpayers
Non-resident taxable persons who conduct taxable supplies in India
are not obligated to file Form GSTR-9.
🛰️
ISD & OIDAR Providers
Input Service Distributors (ISD) and Online Information & Database Access or Retrieval
(OIDAR) service providers are also excluded from filing GSTR-9.
Not sure whether your business needs to file GSTR-9? incorpIQ reviews your GST profile
and guides you on the right compliance steps.
Understand the Key GST Annual Return Forms
Different categories of taxpayers are required to file different types of GST annual returns.
Below is a quick overview of the most important annual return forms under GST.
📘
GSTR-9
Regular taxpayers
Entities with an annual turnover exceeding ₹2 crores are required to file the GST annual return
in Form GSTR-9. This return compiles detailed financial and transaction information
for the entire financial year.
📗
GSTR-9A
Composition scheme
Registered taxpayers who have opted for the GST Composition Scheme are required
to file Form GSTR-9A. This annual return format is specifically designed to
meet the compliance needs of composition taxpayers.
📑
GSTR-9C
Audit & reconciliation
Form GSTR-9C is a reconciliation statement that matches the data reported in
GSTR-9 with the figures in the taxpayer’s audited financial statements for the financial year.
GSTR-9C applies to taxpayers with an annual aggregate turnover exceeding ₹2 crores who are
subject to GST audit. The form must be prepared and certified by a
Chartered Accountant or Cost Accountant.
What is the GSTR-9 Turnover Limit?
Threshold: INR 2 Crores
GSTR-9, the Annual Return, is a mandatory filing requirement for all registered
regular taxpayers whose annual turnover exceeds INR 2 crores. This turnover
threshold ensures that businesses with significant economic activity accurately report their
transactions and tax liabilities.
For businesses with a turnover up to INR 2 crores, filing GSTR-9 is optional.
Each year, the GST department notifies the applicable turnover limit above which GSTR-9 must be filed.
GSTR-9 Due Date for Filing
Standard: 31st December
The GSTR-9 due date for a particular financial year is
31st December of the subsequent financial year, or such later date
as may be notified by the Government through extensions from time to time.
regularly and file your return on time.
Documents Required to File GSTR-9
To file Form GSTR-9 accurately and on time, you should keep the following
key documents and statements ready:
✔
Monthly GST Returns (GSTR-1, GSTR-2A, GSTR-3B):
These returns capture your monthly sales, purchases, and tax calculations.
They are essential to compile accurate data for the annual GSTR-9 filing.
✔
Annual Financial Statements:
Your yearly profit & loss statement and balance sheet provide an overview
of your financial position and are used to match and validate figures reported
in your GST returns.
✔
Reconciliation Statement (GSTR-9C):
Where applicable, GSTR-9C is used to reconcile your audited financial data
with your GST returns, ensuring accuracy, transparency, and compliance.
Prerequisites for Filing GSTR-9
✔
Taxpayer Registration:
The taxpayer must be registered as a regular GST taxpayer for at least
one day during the relevant financial year.
✔
Filing of GSTR-1 and GSTR-3B:
Before filing the annual return (GSTR-9), the taxpayer must have filed
all applicable GSTR-1 and GSTR-3B returns for the
entire financial year, as these provide the core data used in GSTR-9.
✔
Auto-Filled Tables:
Certain tables in GSTR-9 are auto-populated based on information
already reported in GSTR-3B and GSTR-2A. These sections are system driven
and not editable by the taxpayer.
- Table 6A: Auto-filled with data from GSTR-3B and cannot be edited.
- Table 8A: Auto-filled based on details from GSTR-2A and is also non-editable.
- Table 9: Shows tax paid as declared in returns filed during the financial year
and is auto-filled using the values reported in Form GSTR-3B.
GSTR-9 Format – Comprehensive Structure
The GSTR-9 format is divided into six parts, each capturing vital details of supplies
made or received during the financial year (for example, July ’17 to March ’18). The key point to
remember is that the information required in all six parts is consolidated from the
returns filed throughout the year.
1
Part 1: Basic Registration Details
This section captures your basic registration details such as financial year, GSTIN,
legal name, and trade name. These fields are typically auto-filled on the
GST portal when GSTR-9 is made available.
2
Part 2: Details of Outward Supplies
This section consolidates outward supplies declared in your returns for the financial year.
It is divided into two key segments:
- Supplies on which tax is payable (4A to 4L):
Taxable supplies, exports, supplies to SEZ, reverse charge transactions,
and advances received. - Supplies on which tax is not payable (5A to 5K):
Exports without payment of tax, exempt supplies, nil-rated supplies,
and non-GST supplies.
3
Part 3: Input Tax Credit (ITC)
This part summarises your Input Tax Credit position for the year and is divided
into three sections:
- ITC availed (6A to 6O):
Break-up of ITC availed on different categories of inward supplies. - ITC reversed & ineligible ITC (7A to 7H):
Details of ITC reversals and ITC that is ineligible. - Other ITC information (8A to 8J):
ITC as per GSTR-2A, reclaimed ITC, and related adjustments.
4
Part 4: Tax Paid
This section captures details of tax paid as declared in returns filed
for the financial year, including the breakup of tax payable, tax paid in cash,
and tax paid through utilisation of ITC.
5
Part 5: Transactions of Previous Financial Year
This part includes details of transactions pertaining to the
previous financial year but reported in the returns filed from
April to September of the current financial year (or up to the date specified
by the Government).
6
Part 6: Miscellaneous Details
This final part covers additional disclosures such as demands and refunds,
supplies received from composition taxpayers, HSN-wise summary of supplies,
and late fee details.
Understanding and correctly filling these six parts is crucial for accurate GSTR-9 filing.
If the format feels overwhelming, incorpIQ can guide you step by step so you can
file with confidence and stay fully compliant with GST regulations.
GSTR-9 Penalty for Late Filing
Every taxpayer must submit the GSTR-9 form within the prescribed GST annual return
due date. If this GSTR-9 due date is missed, a late fee is levied. The penalty is
calculated at ₹200 per day, split as ₹100 for CGST and
₹100 for SGST, with no late fee applicable for IGST. The total late fee is also
subject to an upper limit linked to the taxpayer’s turnover.
It is crucial to meet the GSTR-9 due date to avoid these penalties and ensure smooth GST compliance.
If you are unsure about the timelines or calculations, consider taking professional assistance so your
annual return is filed accurately and on time.
How Can incorpIQ Assist with GSTR-9 Form Filing?
Navigating the intricacies of GST annual return filing can feel overwhelming.
incorpIQ simplifies the entire process and offers end-to-end support so your
GSTR-9 is filed accurately and on time:
✔
Expert Guidance:
Our tax professionals are well-versed in GST regulations. We guide you step by step
through the GSTR-9 form and help ensure it is filed correctly before the due date.
✔
Data Verification:
We thoroughly verify your sales, purchase and tax data before submission,
minimising errors that could result in notices or penalties.
✔
Timely Reminders:
Automated reminders keep you informed about upcoming GSTR-9 deadlines so you
never miss an important date or incur late fees.
✔
Support at Every Step:
Have questions about any field or concept? Our support team is available to clarify
doubts and handhold you throughout the filing journey.
✔
Comprehensive Services:
We don’t just fill forms. We assist with data compilation, reconciliations,
calculations and ensuring that all mandatory disclosures are properly reported.
With incorpIQ by your side, you can file your annual return with confidence,
knowing an expert team is backing every step of the process.
Ready to simplify your GSTR-9 filing? Let incorpIQ be your trusted partner for GST compliance.
GST Annual Return – Frequently Asked Questions
Explore commonly asked questions about GST Registration in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.
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