Compliance Pack
GSTR-9 annual return
What this means, checked by a CA
Once a year you sum up all your GST sales, purchases, credit and tax paid in GSTR-9. We tie your books to the monthly returns and GSTR-2B, report credit claimed late or reversed in the right tables, pay any shortfall before filing, and file by 31 December so late fee and notices do not follow.
₹4,999
a year, + 18% GST
- Delivered in 7 working days after books are closed and all GSTR-1 and GSTR-3B for the year are filed
- Due: By 31 December after the end of the financial year (FY 2025-26 due 31 December 2026); cannot be filed after three years from the due date
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Audited or final books for year
Base for every table
All GSTR-1, 1A, 3B filed
GSTR-9 tile opens only then
Table 8A document details Excel
Check 2B based ITC
HSN-wise sales and purchase summary
HSN tables 17 and 18
ITC reversals and reclaims list
Tables 7, 6H, 6A1, 13
Next year's ITC claims of this year
Table 8C and 13 till 30 November
Credit and debit notes register
Tables 4, 5, 10, 11
DiscussionWhat we discuss · 6 items
Was aggregate turnover above ₹2 crore for the year?
Below that, GSTR-9 is optional
Are all monthly returns filed, and any still pending for the year?
GSTR-9 opens only after they are filed
Did you claim any of this year's ITC in April to November of next year?
Tables 8C and 13; Sec 16(4) timing
Was any ITC reversed and reclaimed under Rule 37 or 37A?
Table 7A, 7A1 and 6H, not 8C
Do books show sales or tax higher than returns?
Pay via DRC-03 before filing
Was turnover above ₹5 crore?
GSTR-9C reconciliation also needed
FormsForms we file · 6 items
Reconcile books with GSTR-1, 1A, 3B and 2B for the full year
Where: Internal. Due: By November
Claim any pending ITC of the year before the Sec 16(4) cut-off, then file GSTR-9
Where: https://www.gst.gov.in. Due: By 30 November
Compute short payment and pay through DRC-03
Tax per books minus tax paid in 3B, by head; interest at 18 percent a year on cash portion from original due date
Where: https://www.gst.gov.in. Due: Before filing GSTR-9
Fill GSTR-9: review auto-populated Tables 4 to 9, enter 6A1, 7, 8C, 10 to 14, HSN tables 17 and 18
Where: https://www.gst.gov.in. Due: By 31 December
Compute late fee if filed after 31 December
Days late × ₹50, ₹100 or ₹200 by turnover band, capped at 0.04 percent or 0.5 percent of State turnover
Where: https://www.gst.gov.in. Due: On filing
Preview draft, file with DSC or EVC
Where: https://www.gst.gov.in. Due: By 31 December
DeliverablesWhat you get · 2 items
Filed GSTR-9 with ARN
When: By 31 December
Year-end GST reconciliation workbook
When: With filing
Questions people ask
Is GSTR-9 compulsory for a business under ₹2 crore?
No. From FY 2024-25 it is exempt up to ₹2 crore aggregate turnover.
What is the due date for FY 2025-26?
31 December 2026.
Is the late fee automatic?
Yes, the system calculates it on filing.
Can I still file GSTR-9 for FY 2020-21?
No. It became time barred on the portal from 1 December 2025.
Do Tables 12 and 13 change this year?
Only their labels changed; reporting is the same.
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