GST Services

GST Annual Return GSTR-9

Full-year reconciliation of your GST data — outward supplies, ITC claimed, and taxes paid. Filed before the 31st December deadline to avoid ₹200/day late fees.

Anukram price ₹1,499
Others charge ₹2,999 You save ₹1,500
WhatsApp karo →

Why GSTR-9 Matters

GSTR-9 is not just a compliance checkbox — it is your annual GST audit trail. Filing it correctly protects you from ITC mismatch notices.

01

Reconcile All 12 Months

GSTR-9 consolidates all monthly GSTR-1 and GSTR-3B filings for the year. Mismatches between the two are identified and corrected before filing.

02

ITC Reconciliation

Input tax credit claimed in GSTR-3B is matched against GSTR-2B (auto-populated from supplier data). Short-claims or excess claims are rectified.

03

Mandatory for ₹2 Cr+ Businesses

Businesses with aggregate turnover above ₹2 crore must file GSTR-9. Businesses above ₹5 crore must also file GSTR-9C (reconciliation statement).

04

Avoid Department Scrutiny

Differences between annual returns and monthly filings attract GST department scrutiny notices. A well-reconciled GSTR-9 prevents this.

Legal Framework

GSTR-9 is mandated under the CGST Act 2017 with a fixed annual deadline.

CGST Act 2017, Section 44: Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or 52, a casual taxable person, and a non-resident taxable person, shall furnish an annual return for every financial year electronically before the 31st day of December following the end of such financial year.

GSTR-9C (Reconciliation Statement): Businesses with aggregate turnover above ₹5 crore must file GSTR-9C — a self-certified reconciliation between audited financial statements and the GSTR-9 annual return. This is a detailed table-by-table matching of books versus GST returns.

Filing Process

We collect all 12 months of GST data, reconcile it thoroughly, and file before the deadline — no last-minute rush.

1

Collect Monthly Filing Data

All GSTR-1 (outward supplies) and GSTR-3B (summary + tax payment) filings for the full financial year are gathered and organised.

2

Reconcile ITC with GSTR-2B

ITC claimed in GSTR-3B is matched against GSTR-2B month by month. Differences — unclaimed ITC or excess claims — are identified.

3

Identify Discrepancies

Differences between GSTR-1 and GSTR-3B (outward supply mismatches) and short-paid tax are flagged and resolved before filing.

4

Prepare GSTR-9 Consolidation

The consolidated annual return is prepared with all 18 tables filled accurately — outward supplies, inward supplies, ITC, and tax paid.

5

File on GST Portal

GSTR-9 (and GSTR-9C if applicable) is filed on the GST portal well before the 31st December deadline.

Documents Required

All monthly GST filings for the financial year, plus books of accounts for reconciliation.

Timeline

Start well before the 31st December deadline. Reconciliation takes 1–2 weeks for data-intensive businesses.

Week 1
Data Collection
3–5 Days
ITC Reconciliation
1–2 Days
GSTR-9 Preparation
By Dec 31
Filed on Portal

Benefits & Risks

Benefits of Timely Filing

  • Avoids ₹200/day late fee (₹100 CGST + ₹100 SGST per day)
  • ITC mismatches reconciled before they become recoveries
  • Annual record of GST compliance — useful for audits and loans
  • GSTR-9C self-certified — no separate auditor needed above ₹5 Cr
  • Clean GST record supports GST audit defence

Risks of Not Filing

  • Late fee ₹200/day with a maximum of 0.25% of turnover
  • ITC mismatch notices from GSTN for differences with monthly returns
  • Department scrutiny and best-judgment assessment
  • GSTR-9C non-filing attracts separate penalty proceedings
  • Non-compliant GST record affects credit ratings and bank relationships

Related Services

GST Return Filing ₹699 GST Audit ₹2,999 GST Registration ₹1,299

GSTR-9 deadline approaching?

WhatsApp Anurag with your GSTIN. We will start the reconciliation immediately and file before the 31st December deadline.

WhatsApp karo → ₹1,499 flat