TaxSavvy

Compliance Pack

GSTR-9 annual return

  • Once a year you sum up all your GST sales, purchases, credit and tax paid in GSTR-9.
  • Deadline: 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
  • Done in 7 working days after books are closed and all GSTR-1 and GSTR-3B for the year are filed
  • Prepared by your Savvy, checked by a CA
  1. Audited or final books for year
  2. Was aggregate turnover above ₹2 crore for the year?
  3. Reconcile books with GSTR-1
  4. Filed GSTR-9 with ARN
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Answer in brief

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.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • CGST Act 2017, Sec 44 and Rule 80

    Annual return in GSTR-9 by 31 December following the financial yearSource

  • Notification 15/2025-CT (17 September 2025), first proviso to Sec 44(1)

    Registered persons with aggregate turnover up to ₹2 crore are exempt from GSTR-9 from FY 2024-25Source

  • CGST Act 2017, Sec 47(2) with Notification 07/2023-CT

    Late fee: up to ₹5 crore ₹50 a day capped at 0.04 percent of State turnover; ₹5 to ₹20 crore ₹100 a day capped at 0.04 percent; above ₹20 crore ₹200 a day capped at 0.5 percentSource

  • GSTR-9 form amended for FY 2024-25 onwards (effective 22 September 2025)

    New Table 6A1 (prior year ITC claimed this year), Table 8A based on GSTR-2B, Table 8H1 (import IGST claimed next year); GSTR-1A feeds Tables 4 and 5Source

  • CGST Act 2017, Sec 44(2), Notification 28/2023-CT

    Annual return cannot be filed after three years from its due date; FY 2020-21 barred from 1 December 2025Source

  • CGST Act 2017, Sec 16(4)

    ITC of a year can be taken only till 30 November after the year or the date of filing the annual return, whichever is earlier, so filing GSTR-9 early can cut off pending ITCSource

  • Government fee

    No government fee for filing GSTR-9. Any tax short paid found during preparation is paid with interest through DRC-03. Source: https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide

  • Late fee or penalty

    Sec 47(2) as relaxed by Notification 07/2023-CT (from FY 2022-23): turnover up to ₹5 crore: ₹50 a day (₹25 CGST plus ₹25 SGST), maximum 0.04 percent of turnover in the State; ₹5 crore to ₹20 crore: ₹100 a day, maximum 0.04 percent; above ₹20 crore: ₹200 a day, maximum 0.5 percent. System calculates it on filing. Source: https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide

On the portal

  1. Login at gst.gov.in > Services > Returns > Annual Return; select financial year
  2. Answer the questionnaire; GSTR-9 tile appears only if all GSTR-1 and GSTR-3B of the year are filed
  3. Download GSTR-9 system computed summary, GSTR-1/1A summary, GSTR-3B summary and Table 8A document details
  4. Prepare online or use the offline tool; fill each table; Table 9 tax payable auto-fills only when Table 6.1 net liability is positive and stays editable
  5. Compute Liabilities, check late fee, Proceed to File
  6. File with DSC or EVC; download the filed return

What trips people up

  • Table 8A differs between the online form and the Excel download

    Reasons include RCM supplies, supplier amendments changing tax type, place of supply or invoice year; explain differences, do not force-matchSource

  • GSTR-9 tile not visible

    File every pending GSTR-1 and GSTR-3B for the year firstSource

  • Unsure where to show ITC of the year reclaimed next year

    Non Rule 37 reclaim: original in 6B, reversal in 7H, reclaim in Table 13; Rule 37 or 37A reclaim goes to 6H of next year, not 8C or 13Source

  • Old year's annual return still pending

    Returns past three years from due date are barred on the portal; get advice on exposureSource

  • Late fee seems higher than expected

    Cap is on turnover in the State, not national turnoverSource

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.Source

What is the due date for FY 2025-26?

31 December 2026.Source

Is the late fee automatic?

Yes, the system calculates it on filing.Source

Can I still file GSTR-9 for FY 2020-21?

No. It became time barred on the portal from 1 December 2025.Source

Do Tables 12 and 13 change this year?

Only their labels changed; reporting is the same.Source

IDFD

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  • Audited or final books for year
  • All GSTR-1, 1A, 3B filed
  • Table 8A document details Excel
  • HSN-wise sales and purchase summary
  • ITC reversals and reclaims list
  • Next year's ITC claims of this year
  • Credit and debit notes register

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Yearly. 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

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