GSTR-9 Annual Return Filing Online in India

For FY 2024-25 onwards and ongoing in 2026-27, registered persons with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9. Those with aggregate turnover above ₹2 crore generally need to file GSTR-9, unless a specific exemption applies.

The exemption for taxpayers with aggregate turnover up to ₹2 crore applies from FY 2024-25 onwards under Notification No. 15/2025-Central Tax dated September 17, 2025.

The ₹5 crore threshold applies separately to GSTR-9C. Registered persons whose aggregate turnover exceeds ₹5 crore in the relevant financial year must furnish a self-certified GSTR-9C along with GSTR-9, subject to the applicable rules.

Who is Exempt From GSTR-9 Filing?

The GST law excludes certain categories from the annual return requirement, while separate notifications may provide additional exemptions based on turnover. The following categories generally fall outside the GSTR-9 requirement under Section 44:

• Input Service Distributors (ISDs)
• Persons liable to deduct tax under Section 51
• Persons liable to collect tax under Section 52
• Casual taxable persons
• Non-resident taxable persons

Composition taxpayers follow the annual return requirements applicable to the Composition Scheme rather than filing the regular GSTR-9. For taxpayers covered by the general composition scheme, the applicable turnover limit is ₹1.5 crore in the preceding financial year, subject to the conditions and provisions of the scheme. They generally file Form GSTR-4 as the annual return and Form CMP-08 as the quarterly statement for payment of self-assessed tax.

Taxpayers should check the rules applicable to their registration type and the relevant financial year before determining whether GSTR-9 filing is required.

GSTR-9 is the annual GST return for applicable regular taxpayers, while GSTR-9C is a self-certified reconciliation statement required when the applicable turnover threshold is exceeded. Composition taxpayers follow the applicable annual return requirements through GSTR-4 rather than the regular GSTR-9 filing framework.

For taxpayers to whom GSTR-9C applies, the annual return under Section 44 is complete only when both GSTR-9 and GSTR-9C have been furnished.

GSTR-4 is the annual return applicable to taxpayers who have opted for the Composition Scheme during the financial year, subject to the applicable rules and conditions.

To correctly file GSTR-9 online, you will need these documents and information:

• GSTR-1 data: Details of all sales for the financial year.
• GSTR-3B data: Summary of GST taxes owed and ITC claimed for the financial year.
• Financial Statements: Profit & Loss Account and Balance Sheet, especially if you need to file GSTR-9C for reconciliation.
• Books of Accounts: Purchase and sales records, expense ledgers, and other accounting documents for cross-checking data.
• Reconciliation Statements: Documents showing any differences between your GSTR-1, GSTR-3B, and accounting books.
• ITC Register: Details of all input tax credits taken, reversed, or denied during the year.
• HSN-wise Summary: Details of outward supplies reported under HSN codes are required in Table 17 of GSTR-9, subject to the applicable reporting requirements. Table 18, which covers inward supplies, has separate reporting provisions and has been optional for eligible taxpayers in applicable periods.

You must file GSTR-1 and GSTR-3B for the full financial year before filing GSTR-9. The GSTR-9 filing process involves several steps to ensure accuracy and follow the rules. Here's how to file the GSTR-9 annual return online:

• Log in to the GST Portal: Go to the GST portal (gst.gov.in) using your login details.
• Go to the Returns Dashboard: Select the financial year for which you want to file GSTR-9.
• Start GSTR-9 Filing: Choose "Prepare Online" or "Prepare Offline" (using the GSTR-9 offline utility for large data volumes). The 'Prepare Online' option is suitable for taxpayers with a smaller volume of data.
• Check Auto-Populated Data: The system will fill in many fields based on your filed GSTR-1 and GSTR-3B returns. Carefully check this data against your records.
• Enter Missing Details: Manually enter any additional required information in the various tables of GSTR-9, such as:

• • Details of ITC reported, reversed, or not allowed.
  • Details of tax paid, including tax due and tax paid by cash or ITC.
  • Include any changes or corrections made this year for transactions from the previous financial year. These revised entries are reported in the current year's return.

• Review HSN Details: Check the HSN-wise outward supply details required in Table 17 and complete the applicable reporting in Table 18 based on the requirements for the relevant financial year.
• Calculate Taxes Due: Review any additional tax liability shown in the return and make the required payment through the applicable mechanism.
• Make Payment (if any): Pay any outstanding taxes or late filing fees.
• Preview and Check: Download the draft GSTR-9 and carefully look over all the details for errors before final submission.
• Submit the Return: Once satisfied, send the return using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
• Downloading GSTR-9: You can download the draft or filed GSTR-9 as a PDF/Excel from the Returns Dashboard on the GST portal (Annual Return → GSTR-9 → Download).
• File GSTR-9C (if it applies): If your aggregate turnover exceeds ₹5 crore, furnish the self-certified GSTR-9C along with GSTR-9 as part of the complete annual return.

Note: You must file GSTR-1 and GSTR-3B for the entire financial year before submitting GSTR-9.

The standard due date for GSTR-9 is 31 December following the end of the relevant financial year, unless the government extends or changes the deadline.

For example, the due date for FY 2025-26 is 31 December 2026 (the FY 2024-25 due date was 31 December 2025).

Taxpayers should check the latest GST notification before filing because the government can extend annual return deadlines for specific financial years or taxpayer categories.

GSTR-9 Late Fees and Interest

Late filing of GSTR-9 can attract a late fee under Section 47 of the CGST Act and the corresponding State or Union Territory GST law. From FY 2022-23 onward, the late fee for GSTR-9 follows turnover-based slabs prescribed through Notification No. 07/2023-Central Tax.

The combined daily amount represents the CGST and SGST/UTGST components together. For example, the ₹50 daily late fee comprises ₹25 under CGST and ₹25 under the corresponding SGST/UTGST law. For turnover above ₹20 crore, the ₹200 daily amount comprises ₹100 under each applicable law.

Where GSTR-9C is applicable, the annual return under Section 44 is complete only when both GSTR-9 and GSTR-9C have been furnished. Under CBIC Circular No. 246/03/2025-GST (dated 30 January 2025), late fee is calculated for the delay in furnishing the complete annual return, rather than as separate late fees for GSTR-9 and GSTR-9C from the original due date. The calculation continues from the annual return due date until the date on which the complete annual return is furnished.

Interest can apply separately when a taxpayer has an outstanding tax liability. Interest and late fee are separate statutory liabilities, so payment of one does not replace the other.

The statutory due date for GSTR-9 is 31 December following the end of the relevant financial year, as prescribed under Section 44 of the CGST Act and Rule 80 of the CGST Rules.

The government has extended GSTR-9 filing deadlines for certain financial years in the past. For example, the deadlines for the initial GST financial years were extended through government orders and notifications.

For FY 2025-26, the statutory due date is 31 December 2026. No extension has been notified as of September 2026. Taxpayers should check the latest CBIC or GST portal notification before filing because the government can extend the deadline for a particular financial year or taxpayer category.

The GSTR-9 return is divided into six parts covering taxpayer details, supplies, Input Tax Credit (ITC), tax paid, previous-year adjustments, and other information.

• Part I: Basic Details: Financial Year, GSTIN, legal name, and trade name.
• Part II: Details of Outward and Inward Supplies: Details of taxable, zero-rated, exempt, and reverse-charge supplies reported during the financial year.
• Part III: Details of ITC: Information on ITC availed, reversed, and reported in the GST returns filed during the financial year.
• Part IV: Details of Tax Paid: Details of tax payable and tax paid for the financial year, including applicable interest and late fees.
• Part V: Previous-Year Transactions: Details of transactions relating to the previous financial year that were reported in the returns of the current financial year within the permitted period. For applicable adjustments, the reporting window extends up to 30 November of the following financial year or the date of filing the annual return, whichever is earlier.
• Part VI: Other Information: Details such as demands and refunds, HSN-wise summary, and late fees payable and paid.

The GSTR-9 reconciliation process involves comparing the figures reported in the annual return with the taxpayer's GST returns and accounting records. Taxpayers should review the following areas before filing:

• Sales Reconciliation: Compare outward supplies reported in GSTR-1 and GSTR-3B with the sales recorded in the books of accounts.
• ITC Reconciliation: Match ITC reported in GSTR-3B with eligible ITC records and identify reversals or differences.
• Tax Liability Reconciliation: Verify that the tax liability reported in the annual return agrees with the tax paid through the periodic returns.
• Previous-Year Adjustments: Review transactions from the previous financial year reported in the subsequent year's returns within the permitted reporting period.
• Financial Records Reconciliation: Where GSTR-9C applies, reconcile the relevant GST figures with the financial statements and prepare the required self-certified reconciliation statement.

Completing these reconciliations before filing helps identify differences and supports accurate reporting in GSTR-9.