## What Is GSTR-9?

**GSTR-9** is the annual return summarising inward and outward supplies, ITC claimed, tax paid, and demands/refunds for the entire financial year. Governed by **Section 44 of the CGST Act, 2017** read with **Rule 80 of the CGST Rules, 2017**.

**Due date: 31 December 2026 for FY 2025-26.**

## Who Must File GSTR-9?

All regular GST taxpayers except casual taxable persons, Input Service Distributors, and non-resident taxable persons.

> **Small Taxpayer Exemption:** Taxpayers with aggregate annual turnover up to ₹2 crore are typically exempt. Verify the current notification annually.

## GSTR-9C — Reconciliation Statement

Required for taxpayers with **annual aggregate turnover exceeding ₹5 crore**. Self-certified by the taxpayer (auditor certification requirement removed since FY 2020-21).

## Structure of GSTR-9

### Part II — Outward Supplies (Tables 4-5)
Declare all B2B, B2C outward supplies, exports, exempt supplies, and advances as declared in monthly GSTR-3B.

**Key reconciliation:** Sum of GSTR-1 outward supplies across all months must match Table 4 of GSTR-9.

### Part III — ITC (Tables 6-8)
- **Table 6:** Total ITC availed as per GSTR-3B (inputs, input services, capital goods)
- **Table 7:** ITC reversed during the year (Rules 37, 38, 39, 42, 43)
- **Table 8:** Comparison between ITC as per GSTR-2B and ITC availed in GSTR-3B

> **Common ITC errors:**
> - ITC claimed in GSTR-3B not in GSTR-2B (supplier filed late or cancelled registration)
> - Blocked credits under Section 17(5) incorrectly claimed
> - RCM ITC not reversed and re-availed in the same period

### Part IV — Tax Paid (Tables 9-11)
Tax paid under CGST, SGST, IGST via cash and ITC ledger — must match GSTR-3B aggregate.

### Part VI — Other Information (Tables 12-19)
HSN-wise supply summary: 6-digit HSN mandatory for turnover > ₹5 crore; 4-digit for others. Late fees, demands, refunds, e-commerce supplies.

## Penalty for Non-Filing

**₹200 per day** (₹100 CGST + ₹100 SGST), subject to maximum 0.25% of annual turnover in the state.

## Pre-Filing Checklist

1. Reconcile GSTR-1 outward supply totals against books
2. Reconcile GSTR-3B ITC claimed vs GSTR-2B for all months
3. Identify and reverse ITC under Section 17(5) if incorrectly claimed
4. Check all amendments and credit notes are reflected
5. Ensure all GSTR-3B monthly returns are filed — GSTR-9 cannot be filed with pending 3Bs

Our team reconciles your GSTR-1, GSTR-3B, and GSTR-2B for the full year and files GSTR-9 and GSTR-9C with a comprehensive reconciliation memo.

## Frequently Asked Questions

### Who must file GSTR-9?

Every registered person under GST must file GSTR-9, except: composition dealers (who file GSTR-9A), input service distributors, casual taxable persons, non-resident taxable persons, and persons paying TDS/TCS under Sections 51/52 of the CGST Act. Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 for FY 2023-24 onwards (Notification 14/2024-CT).

### What is the due date for GSTR-9 for FY 2025-26?

The due date is 31 December 2026, unless extended by notification. Late filing attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover in the state. No interest is levied specifically for late GSTR-9, but interest on delayed tax payment under Section 50 continues to apply.

### What is the difference between GSTR-9 and GSTR-9C?

GSTR-9 is the annual return — a consolidated summary of all monthly/quarterly returns filed during the year. GSTR-9C is a reconciliation statement (self-certified from FY 2020-21 onwards, no CA certification required) that reconciles GSTR-9 with the audited financial statements. GSTR-9C is mandatory only if aggregate turnover exceeds ₹5 crore.

### Can I revise GSTR-9 after filing?

No. Unlike [income tax return](https://www.harunraaj.com/services/itr-filing)s, GSTR-9 cannot be revised once filed. Any errors must be corrected through amendments in the next financial year's GSTR-1 and GSTR-3B (subject to the time limit under Section 34 for credit notes). This makes careful preparation critical before filing.

### What tables in GSTR-9 require manual entry vs auto-population?

Tables 4, 5, 6, and 7 are auto-populated from GSTR-1 and GSTR-3B but are editable. Tables 10, 11, 12, and 13 require manual entry — they capture amendments, ITC reversals, and HSN-wise summary. Table 8 (ITC reconciliation) requires manual comparison of GSTR-2B auto-drafted ITC with books of account.

I'm CA Harun Raaj, Visakhapatnam. If any of this affects you or your business, reach out — I'd be glad to help.

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## See Also

- [RoDTEP Rate Chart 2025-26 for Indian Exporters — Scheme Guide, Eligible Categories & How to Claim](https://www.harunraaj.com/blog/rodtep-rate-chart-exporters-india-2025-26)
- [GST Registration in India — Complete Process, Documents & Timeline (2026)](https://www.harunraaj.com/blog/gst-registration-india-complete-guide)
- [GST Registration: Threshold Limits, Exemptions, and Penalty in 2025](https://www.harunraaj.com/blog/gst-registration-threshold-guide)

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