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GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit, Format, Eligibility, Rules

GSTR-9 return filing is more than consolidating the monthly returns filed during a financial year. Businesses must collate the Goods and Services Tax (GST) data, including sales register, purchase register, returns filed, taxes paid, demands, and refunds. Further, one must file GSTR-9 if they were registered at least for a single day in a financial year. They should have filed all the GSTR-1 and 3B returns for the financial year before filing GSTR-9.

This article explains all about GSTR-9, including what it is, its applicability, due date, details to be filled, late fee, penalties and FAQs. Further, we have provided a white paper on the checklist to file an error-free GSTR-9. You can download and go through it to understand how to file an accurate GSTR-9.

Latest updates

53rd GST Council meeting
As on 22nd June 2024, the Council has recommended to provide relaxation to taxpayers from filing GSTR-9/9A for FY 2023-24 where their aggregate annual turnover for the said financial year is below Rs.2 crore. This was notified via CGST notification 14/2024 dated 10th July 2024.

50th GST Council meeting    
In the 50th GST Council meeting held on 11th July 2023, the Council recommended that the relaxations provided in FY 2021-22 in respect of various tables of the Form GSTR-9 and 9C be continued for FY 2022-23. Further, the exemption from filing the GSTR-9/9A for small taxpayers (with an aggregate annual turnover up to Rs.2 crore) will continue for FY 2022-23 as well. 
*These decisions will come into force once notified by the CBIC.

What is the GSTR-9 annual return?

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:

  • It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
  • It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

GSTR-9 applicability: Who should file GSTR-9 annual return?

All GST registered taxpayers must file their GSTR 9. However, the following are NOT required to file GSTR 9:

What is GSTR-9 turnover limit?

The GST law does not specify any turnover limit for GSTR-9. However, to ease the compliance burden for small businesses, the department made GSTR-9 optional for businesses with turnover up to Rs 2 crore from FY 17-18 onwards.

What is GSTR-9 due date?

The due date to file GSTR-9 for a financial year is 31st of December of the year following the relevant financial year. Accordingly, businesses should file GSTR-9 for FY 2023-24 by 31st December 2024.

What are the details required to be filled in the GSTR-9?

GSTR-9 is divided into 6 parts and 19 sections. Each part asks for details that are easily available from your previously filed returns and books of accounts.

  • Broadly, GSTR-9 required annual sales, bifurcating it between the cases that are subject to tax and not subject to tax.
  • On the purchase side, the annual value of inward supplies and ITC availed thereon is to be revealed.
  • Furthermore, these purchases have to be classified as inputs, input services, and capital goods.
  • Details of ITC that needs to be reversed due to ineligibility are to be entered.

Late fee and penalty for not filing GSTR-9 

Department categorised taxpayers based on the turnover for imposing late fee for late filing of GSTR-9. It also mentioned that below late fee attracts from FY 2022-23 onwards: