Nov 30, 2025
Every GST-registered business must file an annual return summarizing the entire year’s transactions. This return — known as GSTR-9 — consolidates sales, purchases, Input Tax Credit (ITC), tax payments, and adjustments across the year.
Filing it accurately is essential for compliance, as it serves as the final reconciliation between your books and GST returns.
Here’s a detailed step-by-step guide on how to file GSTR-9 correctly and avoid common errors.
Who Needs to File GSTR-9?
All regular taxpayers registered under GST must file it annually.
Composition taxpayers file GSTR-4 (Annual) instead.
Casual, non-resident, ISD taxpayers are exempt.
Due Date and Applicability
Due date: 31st December following the end of the financial year.
Threshold: Businesses with turnover up to ₹2 crore can opt out (but voluntary filing is encouraged).
Audit (GSTR-9C) is required for turnover above ₹5 crore.
Parts of GSTR-9
Section | Description |
|---|---|
Part I | Basic details (GSTIN, legal name, FY) |
Part II | Details of outward and inward supplies |
Part III | ITC claimed, reversed, or ineligible |
Part IV | Tax paid and payable summary |
Part V | Adjustments for previous FY (if any) |
Part VI | Additional information (demands, refunds, etc.) |
Steps to File GSTR-9
Step 1: Log in to GST Portal
Go to gst.gov.in → Services → Returns → Annual Return (GSTR-9).
Step 2: Select Financial Year
Choose the relevant FY and click Prepare Online.
Step 3: Review Data Auto-Filled from GSTR-1 & 3B
Ensure figures match your books and earlier returns.
Step 4: Reconcile ITC and Tax Payments
Check ITC utilization, reversals, and cash/credit ledger balances.
Step 5: Confirm and Submit
Once verified, submit using DSC/EVC. Download the acknowledgment for records.
Common Mistakes to Avoid
❌ Not reconciling GSTR-1, GSTR-3B, and GSTR-9 before filing.
❌ Incorrectly reporting ITC reversals.
❌ Failing to include amendments made after the FY.
❌ Missing audit attachments for turnover above ₹5 crore.
Best Practices for Smooth Filing
Reconcile books monthly — not just at year-end.
Keep all invoices, ledgers, and payment challans ready.
File on time to avoid ₹200/day penalty (₹100 CGST + ₹100 SGST).
Conclusion
GSTR-9 filing is your business’s annual GST health check. Ensure accuracy by reconciling data early, verifying ITC claims, and staying compliant with deadlines.
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