GST Annual Return in India - Fast & Legal Help!

A GST Annual Return is a yearly summary of all GST activities that a registered taxpayer must file under India’s Goods and Services Tax (GST) system.

✅ What It Contains

It includes details of:

• Outward supplies (sales)

• Inward supplies (purchases)

• Input Tax Credit (ITC) claimed

• Tax paid

• Adjustments or amendments made during the year

📌 Who Has to File It?

Filing depends on the taxpayer type:

🗓️ Due Date

Usually 31st December of the following financial year
(e.g., FY 2023–24 return due by 31 Dec 2024).

❗Important Notes

• Annual return cannot be revised after filing.

• It is mandatory for many taxpayers unless exempted by notification for that year.

• It acts as a consolidated report of the entire year’s GST activities.

1. GSTR-9 — Annual Return for Regular Taxpayers

• Filed by all regular taxpayers registered under GST.

• Contains consolidated details of outward supplies, inward supplies, ITC, tax paid, and amendments for the entire year.

2. GSTR-9A — Annual Return for Composition Scheme Taxpayers

⚠️ Discontinued from FY 2019–20 onwards

• Earlier filed by composition dealers under Section 10.

• Not applicable for current financial years.

3. GSTR-9C — Reconciliation Statement

• Required for taxpayers whose aggregate turnover exceeds the prescribed limit (varies by year, often ₹5 crore).

• Includes reconciliation between audited financial statements and GSTR-9 data.

• Must be self-certified (audit by CA/CMA not required after 2020 amendments).

4. GSTR-9B — E-Commerce Operators (Not Active)

• Intended for e-commerce operators required to file GSTR-8.

• Never made operational, hence not applicable.

 Log in to the GST Portal

• Visit www.gst.gov.in

• Login using GSTIN, username, and password

 Go to Annual Return

• Click Services → Returns → Annual Return

 Select the Financial Year

• Choose the year for which you want to file GSTR-9

 Download System-Generated Data

• Download GSTR-1 summary

• Download GSTR-3B summary

• Download GSTR-2A/2B (for ITC matching)

 Reconcile Your Books

Match your books with:

• Sales (GSTR-1 vs Books)

• Tax paid (GSTR-3B vs Books)

• ITC claimed (Books vs GSTR-2A/2B)

 Fill GSTR-9 Online

GSTR-9 has 6 parts:

• Part I – Basic details

• Part II – Outward supplies (sales)

• Part III – Input Tax Credit

• Part IV – Tax paid

• Part V – Amendments of the previous year

• Part VI – HSN summary, refunds, demands

 Validate & Save

• Click “Save” to validate

• The portal will highlight any errors

 Preview GSTR-9

• Download PDF/Excel preview

• Double-check all details before submission

• Once filed, it cannot be revised

 Pay Additional Liability (if any)

If extra tax is due:

• Pay through Form DRC-03

• Use cash ledger or add money Submit & File

• Check the declaration

• File using DSC (companies) or EVC (OTP)

 Download Acknowledgement

• Download the File Return summary

• Keep a copy for records

• Reviews your GST data (GSTR-1, 3B, 2A/2B, books).

• Performs full reconciliation of sales, ITC, and tax paid.

• Detects and corrects errors or mismatches.

• Prepares and fills all parts of GSTR-9 accurately.

• File the return on the GST portal on your behalf.

• Provides support for GSTR-9C audit (if turnover > ₹5 crore).

• Ensures timely filing and avoids penalties.

• Offers expert consultation for future GST compliance.