GSTR-9 Annual Return Helper
Summarize your annual GST data from monthly returns. Enter GSTR-3B values to get a GSTR-9 overview. No sign-up required.
Monthly Data (from GSTR-3B)
| Month | Outward Supplies (₹) | ITC Claimed (₹) | Tax Paid (₹) |
|---|---|---|---|
| April | |||
| May | |||
| June | |||
| July | |||
| August | |||
| September | |||
| October | |||
| November | |||
| December | |||
| January | |||
| February | |||
| March |
Additional Details
GSTR-9 Annual Return — Complete Guide
GSTR-9 is the annual return that consolidates all monthly/quarterly returns filed during a financial year. It includes details of outward and inward supplies, ITC claimed and reversed, tax paid, and demands and refunds.
Who Must File GSTR-9?
- All regular taxpayers with turnover above ₹2 crore
- Taxpayers below ₹2 crore are exempt (latest notification)
- Composition dealers file GSTR-9A instead
- Casual/non-resident taxable persons, ISD, and TDS deductors are exempt
GSTR-9 Tables
- Part I (Tables 1-3): Basic details — GSTIN, legal name, FY
- Part II (Tables 4-5): Outward and inward supplies
- Part III (Tables 6-8): ITC details — claimed, reversed, ineligible
- Part IV (Table 9): Tax paid — IGST, CGST, SGST, Cess
- Part V (Tables 10-14): Amendments, late fee, demands, refunds
GSTR-9C (Reconciliation Statement)
Taxpayers with turnover above ₹5 crore must also file GSTR-9C, which is a self-certified reconciliation between GSTR-9 and the audited financial statements. It highlights differences between books and returns.
Late Fee
- ₹200/day (₹100 CGST + ₹100 SGST) for each day of delay
- Maximum cap: 0.5% of turnover in the state/UT (0.25% CGST + 0.25% SGST)
- No late fee for nil returns (zero tax liability and zero turnover)
Frequently Asked Questions
What is GSTR-9?
GSTR-9 is the annual GST return that consolidates all monthly/quarterly returns (GSTR-1 and GSTR-3B) filed during the financial year. It covers outward supplies, inward ITC, tax paid, and amendments.
What is the due date for GSTR-9?
31st December of the year following the financial year. For FY 2025-26, the due date is 31st December 2026. Late filing attracts ₹200/day, capped at 0.5% of state turnover.
Who is exempt from filing GSTR-9?
Taxpayers with turnover up to ₹2 crore, composition dealers (they file GSTR-9A), casual and non-resident taxable persons, ISD, and TDS/TCS deductors.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return with all supply and ITC details. GSTR-9C is the self-certified reconciliation statement comparing GSTR-9 with audited financials. GSTR-9C is required only for turnover above ₹5 crore.