GSTR-9 & GSTR-9C: Complete Step-by-Step Guide (Annual GST Returns)
Introduction
GSTR-9 and GSTR-9C are annual GST
returns that summarize the entire year’s GST activity of a registered
taxpayer. Since GSTR-9 and GSTR-9C are among the last returns to be filed
for a financial year, accuracy is extremely important. Any mismatch here
may lead to notices, interest, penalties, or audit issues in future years.
This detailed guide explains what
GSTR-9 and GSTR-9C are, who must file them, due dates, data requirements, and a
step-by-step filing process on the GST portal, written in simple language
for Indian taxpayers.
What
is GSTR-9?
GSTR-9 is an annual return
that consolidates the details of:
- Outward supplies (sales)
- Inward supplies (purchases)
- Input Tax Credit (ITC)
- Tax paid
- Amendments made during the year
Key
Point
GSTR-9 is not a new return,
but a summary of GSTR-1, GSTR-3B, and other GST returns filed during the
financial year.
What
is GSTR-9C?
GSTR-9C is a reconciliation
statement between:
- Turnover as per GST returns, and
- Turnover as per audited financial statements
It also includes:
- Reconciliation of tax liability
- Reconciliation of ITC
- Auditor/CA certification (where applicable)
In
Simple Words
GSTR-9 = Summary of GST returns
GSTR-9C = Matching GST data with books of accounts
Who
is Required to File GSTR-9?
GSTR-9 must be filed by:
- Regular GST registered taxpayers
Not
Required to File GSTR-9:
- Composition taxpayers (they file GSTR-9A)
- Casual taxable persons
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Person paying TDS under section 51 of CGST Act.
Who
is Required to File GSTR-9C?
GSTR-9C is applicable when:
- Aggregate annual turnover exceeds the prescribed
threshold for the financial year
📌 Important: The government may relax or change
turnover limits from time to time. Always verify applicability before filing.
Turnover
Limit, Due Date & Late Fee (Current Compliance)
Turnover
Limit (Applicability)
GSTR-9 (Annual Return):
- Mandatory if aggregate annual turnover exceeds ₹2
crore during the financial year.
- Optional (but recommended) if turnover is up to ₹2
crore.
GSTR-9C (Reconciliation Statement):
- Mandatory if aggregate annual turnover exceeds ₹5
crore during the financial year.
- To be filed along with GSTR-9 where applicable.
📌 Aggregate turnover includes taxable, exempt, export, and
inter-State supplies on an all-India PAN basis (excluding GST).
Due
Date
- GSTR-9:
On or before 31st December following the end of the financial year
- GSTR-9C:
On or before 31st December following the end of the financial year
📌 For example: For FY 2024–25, the due date is 31st
December 2025, unless extended by the government.
Late
Fee & Penalty
As per Section 47 , late fee for not filling the
GSTR-9 within the due date is Rs 100 per day , per Act . That means late fee of
Rs 100 under CGST and 100 under SGST are applicable in case of delay. However
there is no late fee on IGST yet.
- Late fee:
₹200 per day of delay
- ₹100 under CGST
- ₹100 under SGST / UTGST
- Maximum late fee:
- 0.50% of aggregate turnover
- (0.25% CGST + 0.25% SGST)
📌 There is no separate late fee for GSTR-9C. Delay in
filing GSTR-9C attracts late fee as part of annual return compliance.
📌 Late fee applies even if there is no tax liability.
The CBIC notified vide 07/2023 dated 31st march 2023, a waiver of late fees in excess of Rs 20,000 (i.e. Rs 10000 CGST and Rs 10000 SGST Act) for delayed filling for GSTR-9 for years 2017-18 up to 2021-22 if filled between 1st April 2023 to 30th June 2023.
Documents
Required Before Filing
Before starting GSTR-9 / 9C, keep
the following ready:
- GSTR-1 filed during the year
- GSTR-3B filed during the year
- Books of accounts
- Audited financial statements
- Form 26AS / AIS (for turnover cross-check)
- ITC registers
- Credit & debit notes
Step-by-Step
Guide to File GSTR-9 on GST Portal
Step
1: Login to GST Portal
- Visit GST portal
- Login using GSTIN, username, and password
Link
- https://services.gst.gov.in/services/login
Step
2: Navigate to Annual Return
- Go to Services → Returns → Annual Return
- Select the relevant Financial Year
Step
3: Choose Filing Option
- Select Prepare Online or Prepare Offline
- Online method is preferred for most taxpayer
Step
4: Fill Basic Details
The system auto-populates:
- Filed GSTR-1 data
- Filed GSTR-3B data
Verify carefully before proceeding.
Step
5: Fill GSTR-9 Tables
Table
4 – Outward Supplies
- B2B supplies
- B2C supplies
- Zero-rated supplies
- Exempt & Nil-rated supplies
📌 Ensure turnover matches annual books.
Table
6 – Input Tax Credit
- ITC availed
- ITC reversed
- Net ITC
Match ITC with GSTR-2B and books.
Table
9 – Tax Paid
- IGST, CGST, SGST, Cess
- Must exactly match GSTR-3B
Step
6: Late Fee Calculation
- Portal automatically calculates late fee (if
applicable)
Step
7: Preview & File
- Preview GSTR-9
- File using DSC or EVC
Step-by-Step
Guide to File GSTR-9C
Step
1: Navigate to GSTR-9C
- Services → Returns → Annual Return → GSTR-9C
Step
2: Upload Reconciliation Statement
Includes:
- Part A: Reconciliation of turnover
- Part B: Certification
Step
3: Reconciliation Details
- Turnover as per books vs GST returns
- Tax paid vs tax payable
- ITC as per books vs GST returns
Any differences must be properly
explained.
Step
4: Certification
- The taxpayer themselves (if they are the authorized signatory).
- An authorized signatory of the entity, such as a Managing Director, CEO, or another person competent to act on their behalf.
- Digital signature mandatory in case of Companies and Limited Liability Partnership.
Common
Mistakes to Avoid
- Filing without matching books
- Ignoring ITC differences
- Reporting incorrect turnover
- Late filing leading to penalties
- Filing without professional review (for large cases)
Penalty
& Late Fees
- Late fee per day (subject to maximum)
- No revision allowed after filing
📌 Accuracy is more important than speed.
Difference Between GSTR-9 and 9C
|
Particulars |
GSTR-9 |
GSTR-9C |
|
Type |
Annual
Return |
Reconciliation
Statement |
|
Applicability |
All Registered Taxpayers Turnover up to ₹ 2Cr : Optional Turnover ₹ 2 Cr-₹ 5 Cr :Mandatory Turnover > ₹ 5 Cr :Mandatory |
Turnover ₹ 2 Cr- ₹ 5 Cr :optional Turnover > ₹ 5 Cr :Mandatory
|
|
Exceptions |
Composition dealers Casual Taxable Person (CTP) Input Service Distributor (ISD) Non-Resident Taxable Person (NRTP) Unique Indentification Number (UIN) Holders Person Subject to TDS or TCS Provisions Online information and Database Access Retrieval
(OIDAR) Service Providers |
Registered Person with Aggregate turnover less
than ₹5 Cr in a financial year. |
|
Signature |
Digitally signed by the registered taxpayer |
Digitally signed by the registered taxpayer. |
|
Financial
Annexures |
Not Required |
Required |
|
Due
Date |
31st Dec of the following Financial
year |
31st Dec of the following Financial year
(with or after filling GSTR-9) |
|
Filing
Timeline |
Must be filed before GSTR-9 |
GSTR-9C must be filled after GSTR-9 |
Conclusion
GSTR-9 and GSTR-9C are critical
year-end GST compliances. Since they summarise the entire year, they should
be filed only after complete reconciliation of returns and books. Proper
filing reduces future litigation and ensures smooth GST compliance.
If you are unsure, professional
assistance is always advisable—especially for GSTR-9C.
FAQs
– GSTR-9 & GSTR-9C
Is GSTR-9 mandatory for all GST registered taxpayers?
No. GSTR-9 is mandatory only if aggregate annual turnover exceeds ₹2 crore. Taxpayers with turnover up to ₹2 crore may file it voluntarily, but filing is recommended to avoid future disputes.
Who is not required to file GSTR-9?
The following persons are not required to file GSTR-9: • Composition taxpayers (they file GSTR-9A) • Casual taxable persons • Non-resident taxable persons • Input Service Distributors (ISD)
Is GSTR-9C mandatory for all taxpayers?
No. GSTR-9C is mandatory only if aggregate annual turnover exceeds ₹5 crore during the financial year.
What is the due date for GSTR-9 and GSTR-9C?
The due date for both GSTR-9 and GSTR-9C is 31st December following the end of the financial year, unless extended by the government.
Can GSTR-9 or GSTR-9C be revised after filing?
No. Once filed, GSTR-9 and GSTR-9C cannot be revised. Therefore, proper reconciliation before filing is extremely important.
Is late fee applicable even if there is no tax liability?
Yes. Late fee is applicable even in Nil liability cases if GSTR-9 is filed after the due date.
Is there a separate late fee for GSTR-9C?
No. There is no separate late fee for GSTR-9C. Delay in filing GSTR-9C is treated as delay in annual return compliance.
What documents should be reconciled before filing GSTR-9 and 9C?
Before filing, taxpayers should reconcile: • GSTR-1 and GSTR-3B • Books of accounts • Audited financial statements • ITC as per GSTR-2B and books
Should GSTR-9C be certified by a CA or CMA?
Where applicable, GSTR-9C must be certified using Digital Signature. Professional verification is strongly recommended for large turnovers.
Why are GSTR-9 and GSTR-9C important?
These returns summarise the entire year’s GST compliance. Errors or mismatches may lead to notices, interest, penalties, or audits in future years.
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