GSTR-9: the GST annual return
GSTR-9 is the once-a-year return that consolidates everything a regular taxpayer reported through the year in GSTR-1 and GSTR-3B. This guide covers who must file it, the ₹2 crore threshold, the 31 December due date, the turnover-based late fee and how to reconcile before you submit. GST is one national framework, so these rules are the same in every state. Figures checked on October 28, 2026.
What GSTR-9 is
GSTR-9 is the annual return under section 44 of the CGST Act. It pulls a whole financial year of outward supplies, inward supplies, input tax credit (ITC) and tax paid into one statement per GSTIN. It does not create a new liability by itself — it is a consolidation and a cross-check of the monthly or quarterly returns you have already filed, with a few places where you can declare amounts you missed.
Because it is filed per GSTIN, a business registered in more than one state files one GSTR-9 for each registration, even though the ₹2 crore test that decides whether filing is mandatory is measured across the whole PAN.
Who must file, and who is exempt
- Mandatory for every regular registered taxpayer whose aggregate turnover in the financial year is more than ₹2 crore.
- Optional for taxpayers at or below ₹2 crore — the government has exempted that band from filing by notification for each year so far.
- GSTR-9A is the composition-scheme version; composition dealers do not file GSTR-9.
- Not required from casual taxable persons, non-resident taxable persons, input service distributors (ISD), and persons paying TDS (section 51) or collecting TCS (section 52).
Due date
GSTR-9 is due by 31 December of the year after the financial year it covers — so FY 2024-25 is due by 31 December 2025. Where GSTR-9C also applies, it is filed together with GSTR-9. The government occasionally extends the date by notification; confirm on the GST portal near the deadline.
Late fee and interest
From FY 2022-23 the late fee for a delayed GSTR-9 is tiered by turnover (Notification 07/2023-Central Tax, 31 March 2023):
| Aggregate turnover | Late fee per day | Maximum |
|---|---|---|
| Up to ₹5 crore | ₹50 (₹25 CGST + ₹25 SGST) | 0.04% of turnover |
| ₹5 crore to ₹20 crore | ₹100 (₹50 + ₹50) | 0.04% of turnover |
| Above ₹20 crore | ₹200 (₹100 + ₹100) | 0.5% of turnover |
Any tax you declare for the first time through GSTR-9 is paid in cash with interest at 18% a year under section 50, using form DRC-03.
Before you file
GSTR-9 cannot be revised once submitted, so the work is in the reconciliation beforehand. Match your books against your filed GSTR-1 and GSTR-3B, and your claimed ITC against GSTR-2B, and settle the differences first. The portal auto-fills most tables from the returns you filed, but several are editable — use them to report anything you under- or over-stated during the year rather than leaving a mismatch for a notice later.
- Reconcile outward supplies in GSTR-1 with your sales register.
- Reconcile tax paid in GSTR-3B with your books and cash/credit ledgers.
- Reconcile ITC claimed with GSTR-2B and your purchase register.
- Account for amendments and credit/debit notes of the year.
Related
- GSTR-9C reconciliation statement — required above ₹5 crore, filed with GSTR-9.
- GSTR-1, 3B, 2B & 9 returns guide
- GST notices — what arrives if the annual figures do not reconcile.
Frequently asked questions
Who has to file GSTR-9?
Every regular registered taxpayer whose aggregate turnover in the financial year is more than ₹2 crore must file GSTR-9. Below ₹2 crore it is optional (the government has exempted that band by notification each year). Composition taxpayers file GSTR-9A instead, and casual taxable persons, non-resident taxable persons, input service distributors, and TDS/TCS deductors do not file GSTR-9 at all.
What is the due date for GSTR-9?
31 December of the year following the financial year. The GSTR-9 for FY 2024-25 is due by 31 December 2025. GSTR-9C, where it applies, is filed with it. The government sometimes extends the date by notification, so check the GST portal close to the deadline.
How is the ₹2 crore turnover measured?
On aggregate turnover — the all-India turnover of everyone registered under the same PAN, including exempt and zero-rated supplies, computed across every GSTIN. It is not per-GSTIN or per-state. If the PAN-level total crosses ₹2 crore, GSTR-9 is mandatory for each registration under that PAN.
What is the late fee for filing GSTR-9 late?
From FY 2022-23 the late fee is tiered by turnover (Notification 07/2023-Central Tax): ₹50 per day (₹25 CGST + ₹25 SGST) up to ₹5 crore turnover, capped at 0.04% of turnover; ₹100 per day for ₹5–20 crore, capped at 0.04%; and ₹200 per day above ₹20 crore, capped at 0.5%. Interest at 18% a year applies to any tax you pay late through the annual return.
Can I revise GSTR-9 after filing?
No. GSTR-9 cannot be revised once filed, so reconcile your books, GSTR-1, GSTR-3B and GSTR-2B before you submit. Most tables are auto-populated from the returns you already filed, but you can edit several of them — any additional tax you declare is paid through form DRC-03.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return — a consolidation of the year's outward supplies, input tax credit and tax paid. GSTR-9C is a reconciliation statement between GSTR-9 and your audited annual accounts, required only above ₹5 crore of turnover and now self-certified. GSTR-9 is the return; GSTR-9C checks it against your financials.
More GST guides
GSTR-9C: GST Reconciliation Statement
The ₹5 crore threshold, what reconciles to what, and why GSTR-9C is now self-certified rather than audited by a CA or CMA.
Read guideGST Notices: Types and How to Respond
GSTR-3A, REG-03, ASMT-10, DRC-01A and DRC-01 — what each notice means, where to reply on the portal, and the section 73/74 time limits.
Read guideGST Refunds: RFD-01 Process and Timelines
Which balances are refundable, the two-year time limit, the RFD-01 to RFD-06 workflow, the 90% provisional refund and interest on delay.
Read guideCancel, Revoke or Amend GST Registration
Amend details with REG-14, cancel with REG-16, file the GSTR-10 final return, and revoke an officer-cancelled GSTIN with REG-21.
Read guideSee also the GSTR-1, 3B, 2B & 9 returns guide and the Indian GST basics hub.
Sources
GST is one national framework — these rules are the same in every state and union territory. Every figure on this page is taken from the official sources below; GST rules change often, so verify the current position before you file. This is general information, not tax advice.
- CBIC-GST — cbic-gst.gov.in (Acts, Rules, notifications, circulars)The CGST Act 2017 and CGST Rules 2017 — sections 44 (annual return), 54 & 56 (refunds and interest), 29 & 30 (cancellation and revocation), 73/74/74A (demands) — and the notifications that set thresholds, due dates and late fees.
- Notification 07/2023-Central Tax, 31 March 2023 (GSTR-9 late fee)The rationalised GSTR-9 late fee from FY 2022-23 — ₹50/day up to ₹5 crore turnover, ₹100/day for ₹5–20 crore, ₹200/day above ₹20 crore, with the per-band caps.
- GST Portal — gst.gov.inThe official GSTN portal where every return, refund application (RFD-01), registration change (REG forms) and notice reply is filed and tracked.
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