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October 1, 2025
GSTR 9 and Annual GST Return Filing Guide
Introduction
GSTR 9 is the annual GST return filed by regular taxpayers. It gives a complete summary of outward supplies, inward supplies, input tax credit (ITC), and taxes paid during the year. The Government has now introduced a major relief: if your turnover in a financial year is up to ₹2 crore, you are exempted from filing the annual GST return.
This update makes compliance simpler for small businesses, while larger businesses must continue filing GSTR 9 on time to avoid penalties.
What is GSTR 9?
GSTR 9 is an annual compliance form under GST law. It combines details already filed in GSTR 1 and GSTR 3B throughout the financial year. This includes sales, purchases, ITC claimed, and tax paid under CGST, SGST, and IGST.
It helps both taxpayers and the government to reconcile annual records and ensure compliance.
Who Needs to File GSTR 9?
Before the recent amendment, all regular taxpayers registered under GST (except ISDs, NRTPs, casual taxable persons, and TDS deductors) were required to file GSTR 9.
Amendment (2025 Update)
If your turnover in a financial year is up to ₹2 crore, you are now exempted from filing the annual GST return. This exemption reduces the burden on small businesses and allows them to focus on growth.
Who Still Needs to File?
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Businesses with turnover above ₹2 crore
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Companies and firms with regular GST registration
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Taxpayers who need to undergo audit and file GSTR 9C (if turnover exceeds ₹2 crore)
Types of Annual GST Returns
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GSTR 9: For regular taxpayers
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GSTR 9A: For composition scheme taxpayers (discontinued from FY 2019-20)
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GSTR 9B: For e-commerce operators filing GSTR 8
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GSTR 9C: Reconciliation statement for taxpayers with turnover above ₹2 crore, certified by a Chartered Accountant or Cost Accountant
Due Date for GSTR 9 Filing
The due date for GSTR 9 is 31st December of the following financial year. For example, the return for FY 2024-25 must be filed by 31st December 2025. The government may extend this deadline through official notifications.
Late Fees and Penalties
If you fail to file GSTR 9 on time, you may face:
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Late fee of ₹200 per day (₹100 CGST + ₹100 SGST)
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Maximum penalty capped at 0.25% of annual turnover
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Additional interest on tax payable
Comparison: Exemption vs Mandatory Filing
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Turnover (Annual) |
Requirement for GSTR 9 Filing |
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Up to ₹2 crore |
Exempt from filing GSTR 9 |
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Above ₹2 crore |
Mandatory to file GSTR 9 & 9C |
Why File GSTR 9 Carefully?
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Ensures accurate reporting of GST liability
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Prevents notices and penalties
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Builds credibility with authorities
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Helps avoid mismatches in ITC and tax paid
How Ebizfiling Helps with GSTR 9 ?
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End-to-end assistance in preparing and filing GSTR 9
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Expert team reviews and reconciles data
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Timely reminders to avoid penalties
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Affordable pricing for startups, SMEs, and corporates
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Dedicated support to clarify queries and compliance doubts
Conclusion
The amendment exempting businesses with turnover up to ₹2 crore from GSTR 9 filing is a welcome move. However, for businesses above this limit, filing remains mandatory and must be done carefully. With Ebizfiling’s expert support, you can manage your annual GST return filing with ease and avoid unnecessary penalties.
Suggested Read :
GST Annual Return: Understanding GSTR-9 and GSTR-9C
Late Fees and Penalties for GST Return Filing
Top Advantages of GST Registration for Businesses
Mandatory Compliances for a Private Limited Company in India
Step-by-Step Guide to GST Registration Process in India
FAQs
1. What is GSTR 9?
It is the annual GST return consolidating details of sales, purchases, ITC, and tax paid during the year.
2. Who is exempt from filing GSTR 9?
Businesses with turnover up to ₹2 crore in a financial year are exempt.
3. Is GSTR 9 mandatory for all taxpayers?
No. Composition taxpayers, ISDs, NRTPs, and TDS deductors are excluded.
4. What is the due date for filing GSTR 9?
31st December of the following financial year, unless extended.
5. What happens if I don’t file GSTR 9 on time?
You may face late fees, penalties, and compliance notices.
6. What is the difference between GSTR 9 and GSTR 9C?
GSTR 9 is the annual return; GSTR 9C is a reconciliation statement for businesses with turnover above ₹2 crore.
7. Can GSTR 9 be revised after filing?
No, once filed it cannot be revised. Accuracy is very important.
8. Do nil transaction taxpayers need to file GSTR 9?
Yes, unless their turnover is up to ₹2 crore, in which case they are exempt.
9. Why should I take professional help for filing GSTR 9?
Because errors cannot be corrected once filed, professional help ensures compliance and prevents penalties.
10. How does Ebizfiling support GSTR 9 filing?
Ebizfiling prepares accurate returns, ensures timely submission, and provides expert guidance at every step.
File Your GST Return
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