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GSTR-9 is an annual return that must be filed by every registered taxpayer under the Goods and Services Tax (GST) regime, except certain categories such as composition taxpayers, casual taxable persons, non-resident taxable persons, and input service distributors. This return provides a consolidated summary of all monthly or quarterly GST returns filed during the financial year, including details of outward and inward supplies, taxes paid, input tax credit claimed and reversed, and any demands or refunds. Filing GSTR-9 helps ensure accurate reconciliation and compliance with GST laws.
Who must file: All registered taxpayers with annual turnover exceeding ₹2 crore must file GSTR 9 with MCA records.
Turnover exemption: Taxpayers with turnover up to ₹2 crore are exempt but may file voluntarily for reconciliation.
Composition taxpayers: Those under the composition scheme are exempt; earlier form GSTR 9A has been discontinued.
Other exemptions: Non-residents, ISDs, casual taxpayers, and TDS/TCS deductors are not required to file GSTR 9.
Turnover above ₹5 crore: Companies crossing ₹5 crore must also file GSTR 9C along with GSTR 9.
Regular taxpayers: Filing is applicable only to regular taxpayers who have filed GSTR-1 and GSTR-3B returns.
EbizFiling.com is a leading business platform providing comprehensive corporate legal services, including company incorporation, compliance, advisory, and management consultancy, both in India and internationally. The platform offers fast, easy, and affordable New GST Registration, GST Returns, and GSTR 9C . You can contact with compliance manager at 09643203209 or email info@ebizfiling.com.
(All Inclusive)
(All Inclusive)
(All Inclusive)
Basic Details: This section includes the taxpayer’s GSTIN, legal name, and trade name (if any). It helps in identifying the taxpayer and verifying the basic registration details relevant to the return filing.
Details of Outward and Inward Supplies: This part captures a summary of all outward supplies (sales) made during the year, including taxable, exempt, and non-GST supplies, as well as inward supplies on which tax is paid under reverse charge. It reflects the consolidated sales and purchase data reported in monthly returns.
Input Tax Credit (ITC): Here, taxpayers report the total ITC availed, reversed, and ineligible credits for the financial year. It is divided into ITC on inputs, input services, and capital goods, ensuring accurate reconciliation with books of accounts and GSTR-3B.
Details of Tax Paid: This section requires the taxpayer to declare the total tax paid during the year, including CGST, SGST, IGST, and Cess. It includes payment through cash or utilization of ITC, reflecting the actual tax liability discharged.
Transaction Reconciliation: This component focuses on reconciling the data reported in the monthly/quarterly returns with the audited financial statements. It ensures there are no mismatches between actual business transactions and GST returns filed.
Other Information: This includes additional data such as demands and refunds, late fees, interest paid, and other adjustments made during the year. It helps in capturing any corrections or issues settled post return filings.
the late fee structure for GSTR-9 is as follows:
|
Annual Turnover in State / UT |
Late Fee per Day (CGST + SGST) |
Maximum Cap (per Act) |
Total Maximum Cap (CGST + SGST) |
|
Up to ₹5 crore |
₹50 (₹25 + ₹25) |
0.04% of turnover in that state/UT |
0.08% (combined) |
|
₹5 crore to ₹20 crore |
₹100 (₹50 + ₹50) |
0.04% of turnover in that state/UT |
0.08% (combined) |
|
Above ₹20 crore |
₹200 (₹100 + ₹100) |
0.25% of turnover in that state/UT |
0.50% (combined) |
Notes:
The “per day” late fee is cumulative until the return (and reconciliation, if applicable) is filed.
The maximum cap is applied per Act (CGST or SGST) separately; so the combined upper cap is double that.
If reconciliation (GSTR-9C) is applicable and is filed late, the late fee continues until both GSTR-9 and GSTR-9C are submitted.
For FY 2022-23 and earlier, if GSTR-9C was not filed earlier but is filed by 31 March 2025, the excess late fees for that GSTR-9C are waived (subject to conditions).
Every registered taxpayer under the Goods and Services Tax (GST) regime in India is required to file GSTR-9, except for the following categories:
Taxpayers under the Composition Scheme (they file GSTR-9A instead)
Casual taxable persons
Non-resident taxable persons
Input Service Distributors (ISD)
Persons liable to collect TCS under Section 52
Persons liable to deduct TDS under Section 51
Filing GSTR-9 fulfills annual return obligations, ensuring compliance and avoiding legal issues.
Matches monthly or quarterly returns with annual data to ensure accurate reporting.
Accurate filing avoids legal actions, show-cause notices, and costly disputes.
Timely filing lowers the chance of audits or tax scrutiny, building trust with authorities.
Timely filing prevents penalties and late fees that arise from non-compliance or delays.
Provides a clear financial summary, ensuring correct tax liability and better financial management.
Demonstrates strong compliance, enhancing credibility with tax authorities and business partners.
Helps claim eligible ITC accurately, preventing credit loss and maintaining proper records.
Login to GST Portal
Navigate to GSTR 9 Form
Prepare the Return
Preview and Verify
File and Pay Any Liability
Initial Consultation: Our team first reviews your GST registration, turnover, and filing history to check whether GSTR 9 is applicable to you.
Document Verification: We verify sales data, purchase details, GST returns (GSTR-1 & GSTR-3B), ITC records, and financial statements for accuracy.
Preparation of GSTR 9: Our experts prepare the annual return form with correct details of outward supplies, inward supplies, and tax payments.
Filing on GST Portal: We log in to the GST portal on your behalf, attach verified data, and digitally sign the GSTR 9 form online.
Government Fee Payment: We calculate applicable late fees or interest (if any) and assist with payment to ensure compliance.
Error-Free Submission: Every entry is cross-checked to prevent errors, avoiding notices or rejections from GST authorities.
Follow-Up with GSTN: After submission, we track the return status and keep you updated until filing is successfully completed.
Quick Turnaround: Normally, GSTR 9 filing is completed within 1–3 working days once records are verified and approved.
Post-Filing Support: We remind you of future GST compliance dates, including GSTR-9C (if applicable), to avoid penalties.
End-to-End Guidance: From documents to final filing, Ebizfiling manages the entire annual GST return process so you stay stress-free.
GSTR-9 is the annual GST return filed by registered taxpayers with turnover above ₹2 crore.
Filing is mandatory if your annual turnover exceeds ₹2 crore in a financial year.
It includes sales, purchases, ITC, tax paid, and adjustments made during the year.
No, composition taxpayers are exempt. Earlier they filed GSTR-9A, but it has been discontinued.
Late filing attracts a fee of ₹50 to ₹200 per day, subject to turnover-based caps.
It reconciles your yearly tax data, reducing chances of errors or notices.
Non-filing may lead to penalties, loss of compliance rating, and possible audits.
GSTR-9 is filed on the GST portal using your login and DSC/EVC verification.
Yes, non-filing may restrict claiming refunds or carrying forward unutilized ITC.
Yes, auditors and GST officers rely on GSTR-9 for compliance verification.
Businesses with turnover up to ₹2 crore, non-residents, ISDs, TDS/TCS deductors, and casual taxpayers.
Generally, it must be filed by 31st December of the following financial year.
GSTR-9 is the annual return; GSTR-9C is a reconciliation statement for turnover above ₹5 crore.
No, once filed it cannot be revised or modified.
Incorrect filing may invite penalties, interest, or GST audit notices.
No, it is not mandatory but can be filed voluntarily for accurate record reconciliation.
Monthly/quarterly GST returns, ITC records, challans, and audited financial statements.
Yes, we prepare, verify, and file GSTR-9 online, ensuring error-free compliance.
Ebizfiling serves clients across all major Indian cities including Mumbai, Delhi, Bangalore, Pune, and more.
Contact our team at +91 9643203209 or info@ebizfiling.com for free consultation.
Annual return filing starting at just INR 7, 999/- only.
Trusted by businesses across India for GST compliance and annual return filing services.
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