By Karun Reji, Chartered Accountant, BI-Outsource. General information, not tax or legal advice. Rules change: check the current position before you act.
Short answer: GSTR-9 is the annual GST return, due by 31 December after the financial year. It is optional for businesses with turnover up to ₹2 crore. GSTR-9C, a self-certified reconciliation of books with GST returns, applies above ₹5 crore. Reconcile books, GSTR-1, GSTR-3B and GSTR-2B for the full year before you file, because the annual return cannot be revised.
Who files what
| Annual turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Optional | Not required |
| ₹2–5 crore | Required | Not required |
| Above ₹5 crore | Required | Required (self-certified) |
Composition taxpayers file GSTR-4 instead. Thresholds and due dates are set by notification each year, so confirm for the year you are filing.
Checklist before filing
- Books turnover ties to GSTR-1, adjusted for credit notes, advances and unbilled revenue.
- Tax paid in GSTR-3B for every month ties to tax payable on GSTR-1.
- Input tax credit in 3B ties to GSTR-2B and to your books; reversals under rule 42, 43 and 37 are recorded.
- Ineligible credit under section 17(5) has not been claimed.
- HSN summary of outward and inward supplies is ready.
- Previous-year transactions reported in this year (April–September or as allowed) are identified.
- Any shortfall is paid through DRC-03 with interest before filing.
Common mistakes
- Filing straight from auto-populated figures without checking books.
- Missing credit notes or advances, so turnover differs from the financial statements.
- Reporting credit that was never in GSTR-2B.
- Not paying differences through DRC-03 before filing.
Need help? We prepare GSTR-9 and 9C working papers. See GST reconciliation services.
