GSTR Annual Return Formats - GSTR 9 Format PDF & GSTR 9C Format PDF

A registered taxpayer must compulsorily file GSTR-9 and GSTR-9C annual return forms if the cumulative turnover of a particular financial year is more than a defined threshold, explained in the later sections. The due date for FY 2023-24 is 31st December, 2024. 

For the said FY, the government via notification no. 12/2024 – Central Tax, dated 10.07.2024 and notification no. 12/2024 – Central Tax, dated 10.07.2024, have introduced relevant changes to the Forms GSTR-9 and GSTR-9C. With these changes, it becomes difficult to access the latest GSTR 9 PDF format and the latest GSTR 9C PDF format.

In this article, we provide a complete overview of GST annual return forms and the PDF format, i.e., GSTR-9 PDF format and GSTR-9C Annual Reconciliation Statement PDF format.

PDF Format of GSTR-9 Annual Return Form

The GSTR-9 is an annual GST return filed by all regular GST-registered taxpayers. However, it is optional for taxpayers whose cumulative turnover is at most Rs.2 crore in a financial year. The GSTR 9 format primarily contains details of sales and purchases in a year, any amendments made, tax liability, input tax credit, refund, HSN summary, and tax demanded and paid. 

A few types of taxpayers need not file GSTR-9, such as casual taxable persons, non-resident taxable persons, persons deducting TDS or collecting TCS and input service distributors. Businesses filing GST annual returns can use our detailed guide to fill Tables 4,5,10 &11 of GSTR-9 and our detailed guide to fill Tables 6,7,8,12 & 13 of GSTR-9, which lay down the list of tables and sources of information. 

Let us go through the GSTR 9 format PDF form.

How to download GSTR-9 PDF?

The latest GSTR 9 format PDF download option is available at https://taxinformation.cbic.gov.in. GSTR 9 format PDF with instructions also includes the history of amendments to the form given in the footnote. Click on the GST tab > Forms > Return (under Form Category) > and click on the GSTR-9 option. 

Download GSTR-9 PDF

Read all about GSTR-9 annual return filing format eligibility & rules and the answer to what the documents required for GSTR-9 are in our article here.

PDF Format of GSTR-9C Annual Reconciliation Statement

Form GSTR-9C is an annual self-certified reconciliation statement highlighting differences, if any, primarily in the tax liability and ITC by comparing the audited financial statements with the GSTR-9 form. All regular taxpayers having a cumulative turnover above Rs.5 crore for the financial year must compulsorily file GSTR 9C format. 

The same set of exceptions for GSTR-9 applies to GSTR-9C, with an additional exception given to foreign airline companies compliant with the Companies Act 2013. Further, persons who are non-residents and providing OIDAR service in India to unregistered persons have been exempted from submitting GSTR-9 and GSTR-9C.

Along with the reconciliation statement GSTR 9C format PDF, the authorised person of the taxpayer must self-certify it separately. The user must file GSTR 9C format either after or at the time of filing GSTR-9.

Businesses filing the GST reconciliation statement can use our detailed guide to fill GSTR-9C, which provides a detailed overview of tables and sources of information. 

Let us go through the GSTR 9C format PDF form.

Where to download the GSTR 9C format?

The latest GSTR 9C format PDF download option is available at https://taxinformation.cbic.gov.in. GSTR 9C format PDF, instructions, and the history of amendments to the form are available below. Click on the GST tab > Forms > Return (under Form Category) > and click on the GSTR-9C option.

Download GSTR-9C PDF

Read all about GSTR-9C annual return filing format eligibility & rules and the answer to what the documents required for GSTR-9C are in our article here.