GSTR 9 Annual Return: Eligibility, Due date and Filing guide

By Online Legal India Published On 09 Jan 2026 Category GST

GSTR 9 refers to the annual GST return. It is mandatory for taxpayers if your turnover is above 2 crores. If you are registered under GST, you must be familiar with GSTR-9. This applies to ITC, consolidating sales, purchases and taxes from GSTR 1. Besides this, GSTR 2B and GSTR 3B are also considered here. Are you the taxpayer who finds GSTR 9 confusing? Do you think it is time-consuming? Do you find it lengthy? If your answer is yes, then pay attention. This blog is your ultimate guide to understanding everything about GSTR 9. Let’s read together.

What do we mean by GSTR 9?

To answer your question, what is GSTR 9 in simple words:

It is an annual return form for businesses registered under GST
You need to file this once a year
GSTR 9 consolidates monthly or quarterly returns like GSTR-1, GSTR-2B, and GSTR-3B

Here you need to remember one thing:

GSTR 9 includes details of outward and inward supplies that you make during one financial year.
You can file this under the various tax heads like CGST, SGST, and IGST. Besides, the cess and HSN codes.
GSTR 9 is like a blend of all the monthly or quarterly returns. This includes GSTR 1, GSTR 2A, GSTR 2B, and GSTR 3B that you file in that year.

I know what you are probably thinking. It is a bit complex process. To be fair, yes, it is.

But this return helps in reconciling data for 100% (for transparent disclosures).

Here are some more facts about GSTR 9. Simplified for all your queries:

GSTR-9 is mandatory only for registered regular taxpayers whose aggregate annual turnover exceeds Rs- 2 crore in the financial year. It is optional/exempt for those with turnover up to Rs- 2 crore.
You need to remember this. GSTR 9 excludes casual taxpayers, non-resident taxpayers and input service distributors.
Moreover, by timely submission of GSTR 9, you can ensure your business maintains GST compliances
This helps you to avoid penalties.

Who can apply for GSTR 9?

Before opting for GSTR 9, you need to know who can file for it. Let me tell you:

(i) CBIC notification no. 15/2025-Central Tax if you are a taxpayer, and your total turnover exceeds 2 crores

(ii) It is mandatory for you to file Form GSTR 9 for the financial year (FY) 2024- 2025.

Since you know who can file for GSTR 9, I know what you might be thinking.

Who doesn’t need to file for this right? Here it is:

Composition scheme taxpayers file annual return in GSTR-4 (mandatory for the relevant period). GSTR-9A is no longer applicable from FY 2019-20 onwards.
If you are a casual taxable person
Are you an input service distributor? You don’t need to file for this
If you are paying TDS under section 51 of the CGST Act
The non-resident taxable people and lastly
If you are c collecting TCS under section 52 of the CGST Act

What is the turnover limit for GSTR 9?

GSTR 9 Annual Return is optional. It is for the businesses with a turnover up to 2 crores.

However, here you need to remember something. This is applicable since FY 2017 to 2018 onwards till FY 2023 to 2024.

Every year, the GST department notifies you about the threshold turnover limit. Above this, it is mandatory to file GSTR 9.

What is the structure of GSTR 9?

Part	Tables	Contents
A	Basic	FY, GSTIN, turnover classification
B	4–5	Outward supplies (B2B, B2C, exempt)
C	6–8	ITC, GSTR-2B reconciliation, reversals
D	9	Tax liability vs tax paid
E	10–18	HSN details, adjustments, spillovers

What are the major changes in filing GSTR 9 (FY 2024-2025)?

Change	Explanation
Table 6A1	Prior-year ITC claimed in current FY; improves mismatch & reconciliation
Rule 37 / 37A (7A, 7A1)	Separate ITC reversals for 180-day rule & vendor non-filing
Table 8A	Only current FY invoices from GSTR-2B; no past-year carryover
Table 8H1	Import IGST paid now, claimed next FY; separates import ITC
Table 6M	ITC reporting limited to ITC-01 / 02 / 02A forms
Tables 12 & 13	Mandatory cross-year ITC tracking & reversal control
Table 9	Explains tax liability vs tax paid differences
DRC-03 (Using ITC)	Settle extra tax via ITC identified in reconciliation
Table 6H	Explicit reclaim of reversed ITC; completes ITC lifecycle
Table 5N vs 17	HSN turnover cross-check (mandatory if ?5 Cr+)
Auto-ITC from 2B	Better matching and fewer ITC discrepancies

What are the types of GSTR 9?

Since we are discussing GSTR 9, I need to tell you this.

There are various types of GSTR. It is covered under CGST Rule 80.

There are four kinds in GSTR 9. These are:

(i) GSTR 9

It is for you, in case you are a regular GST taxpayer. If you file GSTR 1 and GSTR 3B, you must file this return
Moreover, if it crosses the GST annual return limit of 2 crores (within the financial year)

(ii) GSTR 9A

It applies to you if you are a composition taxable person
You need to file this till FY 2018 and 2019
From FY 2019-2020, GSTR 4 replaces this
The annual return here is due for every FY on 30th April

(iii) GSTR 9B

This annual return applies under the GST law to e-commerce
This is for you if you are collecting TCS
You need to file GSTR 8 each month for this
Right now, the filing of this annual return is on hold

(iv) GSTR 9C

This is an Annual Reconciliation Statement
You can call it an audit form
It needs to be certified by you (Self-certification)
This applies to you if you are a taxpayer and your total turnover exceeds 5 crores rupees.

How GSTR 9 (FY 2024 to 2025) differs from GSTR (2023 to 2024)

Category	GSTR-9 (FY 23–24)	GSTR-9 (FY 24–25)
ITC Reporting	Consolidated ITC	Current vs prior-year ITC (Table 6A1)
ITC Reversals	Single combined table	Rule-wise split: 7A (Rule 37), 7A1 (Rule 37A)
ITC Source	Mostly GSTR-2A	Auto-populated from GSTR-2B
Import IGST	No separate table	New Table 8H1; claim next FY
Tax vs Payment	Limited details	Detailed Table 9 (payable vs paid)
Amendments	Manual adjustments	Auto-update from GSTR-1A (Tables 4 & 5)
Extra Tax Payment	Cash only	ITC allowed via DRC-03
HSN Reconciliation	Not strict	Mandatory if turnover > ?5 Cr

Is there a due date for GSTR 9?

There is a due date for filing GSTR 9. It is for FY 2024 to 2025, 31st December.

Please remember that this year (2026), the due date will be 31st December 2026.

How can you file for GSTR 9?

Filing GSTR 9 can be confusing. So here is a step-by-step guide simplified for you:

Firstly, you need to complete the filing of GSTR 1 and GSTR 3B to date. Specifically, for 2024 and 2025. (If you are reading it in 2026, it has to be FY 2025-2026)
Secondly, you need to do an in-depth ITC reconciliation and sales reconciliation
Remember, you need to do this from the beginning of the financial year to date
Please discuss with the vendors and customers about the gaps (If there are any) on reconciliation
The disclosures need to be made related to FY 24-25 (If 2026, then FY 2025-2026)
You can do this using the government’s offline tools or even software (cloud-based)
After this, you need to pay via DRC 03 to nay short payment of tax
Now, you need to file GSTR 9 on the GST portal.

Is there any penalty for the late filing in GSTR 9?

You need to pay the penalty for GSTR 9. As section 47 states, you need to pay late fees for not filing the GSTR 9 within the due date. You need to pay 100 rupees per day.

A alte fees for Rs 100 under CGST and Rs 100 under SGST 100 rupees, applies in case of delay.

Besides this, the total liability is 200 rupees per day of default.

This is subject to a maximum of 0.25% based on the taxpayer’s turnover. It depends on the relevant state or union territory.

For IGST, till now, you don’t have to pay any late fees.

Final Thoughts

So, to complete our discussion, the GSTR 9 is not another GST form. It is the complete annual summary of your business under GST. This helps improve compliance and reduces the chances of receiving GST notices. For smooth audits in the future, you need to file GSTR-9. So, what are you waiting for? File today. If you need any assistance connect with Online Legal India.

FAQs

1. Is GSTR 9 mandatory for all taxpayers?

No, it is not mandatory for all taxpayers. GSTR 9 can be filed by those whose turnover exceeds 2 crores.

2. Can I revise GSTR 9 after filing?

No, you cannot revise GSTR 9 after filing.

3. Are GSTR 9 and GSTR 9C the same?

No, GSTR 9 and GSTR 9C are not the same. GSTR 9 is the return, and GSTR 9C is a reconciliation statement.

4. What happens if I don’t file GSTR 9?

If you don’t file GSTR 9 on time, you have to pay late fees.

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.

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