GSTR- 9 & GSTR- 9C Annual Return Filling
- Art Teacher
- London, UK
- 5-7 Hrs
As the financial year draws to a close, every GST-registered business must face its annual compliance checkpoint—GSTR-9 and GSTR-9C filings. While monthly returns like GSTR-1 and 3B capture routine transactions, GSTR-9 consolidates the entire year’s data, making it a critical document for self-assessment and correction. For taxpayers with turnover above ₹5 crore, the process goes a step further with GSTR-9C – a reconciliation statement that must be certified by a Chartered Accountant or Cost Accountant. Think of GSTR-9 as your business’s annual GST report card, and GSTR-9C as its audit review. These forms require meticulous reconciliation of your sales, input tax credit, taxes paid, and reported vs. actual values.
- GSTIN login credentials
- Copies of GSTR-1 and GSTR-3B filed for the financial year
- Monthly/quarterly sales and purchase registers
- Summary of ITC claimed, reversed, or ineligible
- Details of HSN-wise outward and inward supplies
- Debit/Credit Notes issued during the year
- Reconciliation statement between books and GST returns
- Details of any demand notices, refunds, or litigation
- Audited Annual Financial Statements (Balance Sheet, P&L)
- Trial Balance and General Ledger
- Certification by a Chartered Accountant or Cost Accountant
- ITC reconciliation (books vs. GSTR-2A/2B)
- Tax payment challans (if any tax shortfall is identified)
- Login to www.gst.gov.in
- Navigate to ‘Returns Dashboard’ → Select Financial Year → GSTR-9
- Import data from GSTR-1 and GSTR-3B (system auto-fills where available)
- Enter missing details and reconcile mismatches
- Preview, validate, and file with DSC or EVC
- Use offline utility or third-party software to prepare reconciliation statement
- Upload JSON file of GSTR-9C on portal
- Get CA certification and digitally sign
- Submit and download acknowledgment
FAQs
All regular GST-registered taxpayers with annual turnover above ₹2 crore must file GSTR-9, except composition taxpayers, casual/non-resident taxable persons, and ISDs; for turnover up to ₹2 crore, filing is optional.
GSTR-9C must be filed by regular taxpayers whose aggregate turnover exceeds ₹5 crore in the financial year; not applicable to composition taxpayers or e-commerce operators filing GSTR-8.
GSTR-9 cannot be revised after filing; errors or omissions can only be rectified in subsequent returns.
The due date for both GSTR-9 and GSTR-9C is 31st December of the year following the relevant financial year, unless extended by the government.
GSTR-9 requires disclosure of exempt, nil-rated, and non-GST supplies as part of its reporting requirements.
GSTR-9C cannot be filed without filing GSTR-9; GSTR-9 is a prerequisite as 9C reconciles it with audited financials.
Adjustments for transactions pertaining to the previous financial year (but reported up to September of the following year) can be reported in GSTR-9, but not beyond that window.
GSTR-9 must be filed for the period during which GST registration was active, even if the registration was cancelled within the financial year.