Breif
GSTR-9 is an annual return to be filed by registered
GST taxpayers, consolidating details of outward supplies, inward supplies, ITC
claimed, tax paid, and refunds for the entire financial year. It is governed
under Section 44 of the CGST Act, 2017.
Overview
GSTR-9 filing involves:
- Consolidation of monthly/quarterly GST returns
- Reconciliation of GST data with books of accounts
- Accurate reporting to avoid discrepancies
Taxpayers must ensure that data filed in GSTR-9 matches with
GSTR-1, GSTR-3B, and financial records.
Process
Step 1 - Collection of GST returns & financial data
Step 2 – Reconciliation of outward & inward supplies.
Step 3 – ITC matching & adjustment.
Step 4 – Preparation of GSTR-9 tables.
Step 5 – Filing on GST portal with DSC/EVC
Checklist
Details & Documents Required for GST Registration
GST Returns
- GSTR-1 (all months/quarters)
- GSTR-3B (all months)
Financial Records
- Sales register
- Purchase register
- Profit & Loss statement
- Balance Sheet
Other Details
- GST login credentials
- ITC details
- Tax payment details
Time Taken
Total Time:
Approximately 5 working days from the date of filing application.
- Standard
Timeline: 2–5 working days
(depending on data availability & complexity)
Deliverable
The
following deliverables are included in the GSTR-9 Annual
Return Filing:
- Filed GSTR-9 acknowledgment
- Reconciliation summary
- Compliance confirmation email
- Expert guidance for future GST filings
Why Choose Us
Choosing the right professional for GSTR-9 filing is crucial
to avoid errors, penalties, and future GST notices. Bizeneed ensures accuracy,
compliance, and expert handling of your GST annual return while providing
friendly and professional support.
FAQs
Depends on turnover and government notifications for the financial year.
Generally 31st December following the end of the financial year (subject to extensions).
₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum cap.
No, once filed it cannot be revised.
Yes, reconciliation is strongly recommended to avoid mismatches.
Yes,
we provide post-filing and notice-handling support.
Taxpayers registered as Input Service Distributors (ISD), casual taxable persons, non-resident taxable persons, and those opting only for TDS/TCS registration are generally not required to file GSTR-9.
Yes, if GSTR-9 is applicable to you, it must be filed even if there were nil transactions during the financial year.
No, all applicable GSTR-1 and GSTR-3B returns should be filed before filing GSTR-9.
GSTR-9 is a return, not a payment form. However, if any additional tax liability is identified, it must be paid through Form DRC-03.
No, composition taxpayers are required to file GSTR-9A, not GSTR-9.
GSTR-9 is an annual return, while GSTR-9C is a reconciliation statement and audit report applicable to certain taxpayers based on turnover limits.