What is GSTR-9?
GSTR-9 is an annual return that every regular GST taxpayer must file, providing a consolidated summary of all outward supplies, inward supplies (ITC), and tax paid for an entire financial year. It reconciles all 12 monthly GSTR-1 and GSTR-3B filings into a single annual declaration.
Think of GSTR-9 as your annual GST tax return. It allows you to declare any transactions missed in monthly filings and correct discrepancies — but once filed it cannot be revised, so accuracy before submission is critical.
| Detail | Description |
|---|---|
| Who Must File | All regular GST taxpayers — composition dealers file GSTR-9A separately |
| Due Date | 31st December following the fiscal year-end (e.g., FY 2024-25 due 31 Dec 2025) |
| Late Fee | ₹200/day (₹100 CGST + ₹100 SGST) capped at 0.5% of annual state turnover |
| Revision Allowed | No — GSTR-9 cannot be revised once filed |
| GSTR-9C Requirement | Mandatory reconciliation statement and audit if annual turnover exceeds ₹5 crore |
| Exemption | Taxpayers with annual turnover ≤ ₹2 crore may opt out of filing GSTR-9 |
| Pre-condition | ALL monthly GSTR-1 and GSTR-3B for the FY must be filed before GSTR-9 can be submitted |
Important: GSTR-9 cannot be revised once submitted. Errors can only be addressed through the next audit or adjudication process. Mocha runs extensive pre-filing validation checks — use them fully before you submit.