Offers and discounts *
Use code WELCOME10
and get 10% off your first service purchase!
Save 18% by providing GST Number.
Not registered yet? Get it now
GST Annual Return Filing (GSTR-9)
GSTR-9 is the annual GST return filed by regular taxpayers, summarizing all monthly/quarterly returns (GSTR-1, GSTR-3B) of a financial year. It includes details of outward/inward supplies, ITC, tax paid, and adjustments.
Filing done within 24 Hours
100% Money Back Guarantee
How to select options
GST Annual Return
GST Annual Return Filing GST annual return filing – expert support for timely, accurate compliance.
GST Annual Return
GST Annual Return Filing (1 Year) turnover upto 40 lakhs
GST Annual Return
GST Annual Return Filing (1 Year) turnover upto 1 Crore
GST Annual Return
GST Annual Return Filing (1 Year) turnover more than 1 Crore
Documents Required to File GSTR-9
Monthly GST Returns (GSTR-1, GSTR-3B, GSTR-2A/2B)
For reporting outward supplies, tax paid, and matching input tax credit (ITC).
Annual Financial Statements
Includes Profit & Loss Account and Balance Sheet to reconcile with GST data.
GSTR-9C (if applicable)
Reconciliation Statement certified by a CA (mandatory if turnover exceeds ₹5 crore).
Sales & Purchase Registers
Detailed records of sales and purchases for data verification and reconciliation.
Input Tax Credit & GST Ledgers
ITC ledger, Electronic Cash Ledger, and Credit Ledger from GST portal.
Tax Payment Challans & Adjustments
Any challans for tax paid outside returns, and details of debit/credit notes or amendments.
Get Expert Consultation
GST Annual Return Filing (GSTR-9)
GST Annual Return
GSTR-9 is a crucial annual filing requirement for all taxpayers registered under the Goods and Services Tax (GST) system. It provides a detailed summary of outward and inward supplies for the financial year, covering transactions under Central GST (CGST), State GST (SGST), and Integrated GST (IGST). This return consolidates all monthly or quarterly returns filed during the year.
At Bharat e-filing, we make GSTR-9 filing simple and hassle-free. Understanding the complexities of tax compliance, we streamline the process and provide step-by step guidance. With our expertise and client-focused approach, you can manage your GSTR-9 filings accurately and confidently. Choose Bharat Efiling as your trusted partner in GSTR-9 compliance. Start today to experience a stress-free approach to meeting your tax obligations.
Introduction to Form GSTR-9
GSTR-9 is an annual return that all registered taxpayers under GST are required to file. This comprehensive report details all purchases and sales made throughout the year, including taxes like CGST, SGST, and IGST, along with the total turnover and audit details. In essence, GSTR-9 provides a complete summary of a business’s yearly transactions and tax records. Filing is mandatory for businesses with an annual turnover over Rs. 2 crore, while those with a turnover up to Rs. 2 crore may file it optionally.
Types of GST Annual Returns
- GSTR-9:All taxpayers with an annual turnover exceeding 2 crore are required to file their GST annual return using Form GSTR 9. This form compiles detailed financial information for the entire fiscal year.
- GSTR-9A:Taxpayers registered under the GST Composition Scheme must file GSTR-9A, which is tailored to meet the specific requirements of composition scheme participants.
- GSTR-9C:Form GSTR-9C is used to reconcile a taxpayer’s GSTR-9 returns with their audited financial statements for the financial This reconciliation statement is necessary for entities that are required to undergo an annual audit.
Applicability of GST Annual Return (GSTR-9)
- GSTR-9is mandatory for all regular taxpayers with annual turnover exceeding ₹2 crore.
- Applicableto regular GST-registered businesses, including SEZ units and developers.
Not applicable to:
- Composition taxpayers (who file GSTR-4)
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISDs)
- Form GSTR-9C (Reconciliation Statement) is required if turnover exceeds ₹5 crore.
- GSTR-9Cmust be certified by a Chartered Accountant or Cost Accountant.
GST Audit Requirement
For taxpayers with an annual turnover above Rs. 2 crore, GSTR-9C is mandatory. This form requires an annual audit, which must be prepared and certified by a Chartered Accountant or Cost Accountant.
Filing GSTR-9C: Reconciliation Statement
Purpose and Requirement of GSTR-9C
Form GSTR-9C is used by taxpayers to file a reconciliation statement for a specific financial year, comparing the data reported in their GSTR-9 Annual Return with their Audited Financial Statements. This Chartered Accountant-certified form is submitted alongside the GSTR-9 Annual Return and the Audited Financial Statements. Taxpayers can complete this filing through the GST portal or an authorized Facilitation Centre.
Eligibility Criteria
GSTR-9C is required for taxpayers who are obligated to undergo an annual GST audit. The form must
be accurately prepared and cerƟfied by a Chartered Accountant or Cost Accountant.
Bharat Efiling offers expert assistance to ensure the accurate preparaƟon and Ɵmely filing of GSTR9C, helping you meet all GST compliance requirements with ease.
Due Date for Filing GSTR-9
The deadline for filing the GST annual return for a given financial year is December 31 of the following financial year, unless extended by the government through official notifications.
Penalties for Late Filing of GSTR-9 Form
It is essential for all taxpayers to file the GSTR-9 form by the due date. Failing to meet this deadline results in a penalty of Rs. 200 per day, split equally between CGST (Rs. 100) and SGST (Rs. 100). No late fee is applicable for IGST. However, the total penalty will not exceed the taxpayer’s quarterly turnover. To avoid these penalties and ensure smooth compliance with GST regulations, it is crucial to file your GSTR 9 on time. Bharat Efiling is here to help you meet deadlines and stay compliant.
Why Accurate GSTR-9 Filing Matters
Properly completing each section of the GSTR-9 form is crucial for ensuring your business remains compliant with GST regulations. Given the detailed nature of the form, it may seem overwhelming, but at Bharat e-filing, we specialize in simplifying this process.
Our team of experts will guide you through every step of the GSTR-9 filing, helping you avoid mistakes, reduce the risk of penalties, and ensure that your filings are accurate and timely. With our support, you can confidently handle your GSTR-9 obligations with ease.
Prerequisite Actions for GSTR-9 Filing
Before submitting your GSTR-9, it is essential to complete other required GST filings. This includes timely submission of GSTR-1, GSTR-3B, or GSTR 4 returns, depending on your classification as a taxpayer. It’s also important to ensure that any outstanding dues are settled, as failure to do so will prevent you from filing the GSTR-9 annual return.
At Bharat e-filing, we provide end-to-end support for all your GST filing needs. Our experts will assist you in managing everything from GSTR-1 to GSTR 9, ensuring your filings are accurate, on time, and fully compliant with GST regulations.
How Bharat e – Filing Can Assist with GSTR-9 Form Filing
Navigating the complexities of GST filings can be daunting, but Bharat e-filing is here to make the process simple and straightforward. We offer comprehensive assistance to ensure your GSTR-9 form filing is seamless and hassle-free:
- Expert Guidance: Our team of GST specialists is highly experienced in GST regulations. We will guide you through each step of the GSTR-9 form, ensuring accurate filing before the due.
- Data Verification: We meticulously verify your data before submission, reducing the risk of errors that could lead to penalties and compliance issues.
- Timely Reminders: Our system ensures that you never miss a We send timely reminders to keep you on track and avoid late filing penalties.
- Ongoing Support: If you have any questions or concerns, our customer support team is available to assist Whether you need clarification on a specific section or general guidance, we’re here to help.
- Comprehensive Services: We offer more than just form We assist with data compilation, calculations, and ensure that all necessary information is accurately included in your GSTR-9.
With Bharat e-filing, you can file your GSTR-9 confidently, knowing you have a trusted partner ensuring accuracy and compliance every step of the way. Ready to streamline your GSTR-9 filing? Let Bharat e-filing handle the details so you can focus on growing your business. Contact us today to get started!
Starting a Business and Confused Where to Begin?
At Bharat E-Filing, we take care of Accounting, Business, Compliance, and handle end-to-end solutions.
Customer Reviews For GSTR-9
Our clients trust Bharat e-Filing for reliable, efficient and expert-led on time services. Here’s what they have to say.
GST Annual Return Filing (GSTR-9) FAQs
All registered GST taxpayers are required to file GSTR-9 once a year. Recently, businesses in the service sector with an annual turnover of Rs. 20 lakh and businesses in the goods sector with an annual turnover of Rs. 40 lakh are also required to file the GST annual returns.
Thereare four sub-categories of GSTR-9:
- GSTR-9:For regular
- GSTR-9A:For taxpayers under the composition
- GSTR-9B:For e-commerce
- GSTR-9C:For taxpayers required to undergo GST
Taxpayers who opt out of the composition scheme during the financial year are required to file GSTR-9 for the period they were a regular taxpayer. Those under the composition scheme must file GSTR-9A.
According to Section 47(2) of the Central Goods and Services Tax Act (2017), a penalty of INR 100 per day for CGST and INR 100 per day for SGST is charged, totaling INR 200 per day if the taxpayer fails to file GSTR-9 on time. The maximum penalty is 0.25% of the total turnover.
Yes, a late fee will be charged for delays in filing GSTR-9 beyond the due date.
The due date for filing GSTR-9 is generally December 31 of the following financial year. However, the deadline may be extended by the CBIC through notifications.
Example: As per GST Notification 04/2021, the GSTR-9 filing deadline for FY 2019-20 was extended to March 31, 2021.
Yes, GSTR-9 must be filed online through the GST portal. The government is expected to introduce an offline method in the future.
No, once GSTR-9 is filed, it cannot be revised by the taxpayer.
Taxpayers whose turnover exceeds Rs. 2 crore during the financial year are required to get their accounts audited. The audit is necessary to file GSTR-9C, a reconciliation statement that ensures consistency between GSTR-9 and audited financial statements.
Yes, the government has extended the GST filing deadline through multiple notifications, including those issued in 2021, such as Notifications 10/2021 to 14/2021.
- GSTR-9is mandatory for all GST-registered taxpayers, regardless of However, GSTR-9C is specifically for those taxpayers who are required to undergo GST audits.
Related services
-
GST Registration
GSTR-10 (Final Return)
Original price was: ₹2,999.00.₹1,999.00Current price is: ₹1,999.00. Book Now -
GST Registration
GST Revocation
Original price was: ₹2,999.00.₹1,999.00Current price is: ₹1,999.00. Book Now
