GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit, Format, Eligibility, Rules

Updated on: Dec 19th, 2025

4 min read

GSTR-9 is the annual GST return mandatory for taxpayers with turnover exceeding ₹2 crore, consolidating sales, purchases, ITC, and taxes from GSTR-1, GSTR-2B and GSTR-3B for the financial year. Due by December 31, with recent FY 2024-25 updates including form revisions, it requires rigorous reconciliations, and any short-paid tax or excess tax credit claims must be settled with the government.

Latest Updates
17th December 2025
GSTN via Consolidated FAQs on GSTR-9/9C published combined FAQs from 16th Oct and 4th Dec 2025 to assist taxpayers in filing annual returns. Taxpayers can access these for convenience in GSTR-9/9C compliance.
17th September 2025
CBIC via Notification No. 13/2025-Central Tax amended CGST Rules to revise GSTR-9 and GSTR-9C forms for FY 2024-25. Key changes include new ITC fields like Table 6A1 for prior-year reclaims under Rules 37/37A, segregation of current vs. carry-forward ITC, deferred ITC in Table 13, and refined Table 9 reconciliation, effective from 22nd September 2025.
17th September 2025
CBIC via Notification No. 15/2025-Central Tax exempted taxpayers with aggregate turnover up to ₹2 crore from filing GSTR-9 for FY 2024-25. GSTR-9C remains applicable for turnover above ₹5 crore, easing compliance for small businesses.
17th September 2025
CBIC via Notification No. 16/2025-Central Tax notified form changes for GSTR-9, enabling IMS-based ITC auto-population and new reversal disclosures. It supports structural updates for FY 2024-25 filing from October 13 to December 31, 2025.

What is the GSTR-9 Annual Return?

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:

It consists of details regarding the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST along with the cess and HSN codes.
It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-2B, and GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

GSTR 9 Applicability: Who should file GSTR-9 Annual Return?

As per CBIC Notification No. 15/2025-Central Tax taxpayers with aggregate turnover exceeding ₹2 crore are mandatorily required to file form GSTR-9 for FY 2024-25.

However, the following are NOT required to file GSTR 9:

Taxpayers opting composition scheme (They must file GSTR-9A)
Casual Taxable Person
Input service distributors
Non-resident taxable persons
Persons paying TDS under section 51 of CGST Act
person collecting TCS under section 52 of CGST Act

GSTR 9 Types

The CGST Rule 80 covers the provisions pertaining to the annual return forms under the GST law. Annual returns in GST are of four types as follows-

GSTR 9- Regular GST taxpayers who file GSTR 1 and GSTR 3B must file this return, especially if they cross the GST annual return limit of Rs.2 crore turnover during the financial year.
GSTR 9A- Composition taxable persons had to file this annual return until FY 2018-19. However, from FY 2019-20 onwards, it is replaced with GSTR-4 annual return due for every financial year on 30th April of the following year.
GSTR 9B- This annual return is applicable under the GST law to e-commerce operators collecting tax TCS (tax at source) and filing GSTR 8 each month. However, the filing of this annual return is put on hold.
GSTR 9C- Annual Reconciliation Statement is an audit form that must be self certified and filed by all taxpayers whose aggregate turnover exceeds Rs.5 crores in a financial year.

GSTR 9 Turnover Limit

GSTR-9 (Annual Return) is optional for businesses with turnover up to Rs.2 crore since FY 17-18 onwards till FY 2023-24. Every year, the GST department notifies the threshold turnover limit above which it is mandatory to file GSTR-9.

GSTR 9 Due Date

GSTR 9 last date for FY 2024-25 is 31st December 2025. GST annual return due date or GSTR-9 due date is 31st of December of next year for a particular financial year.

GSTR 9 Contents and GSTR 9 Format

The GSTR-9 form is divided into 6 parts and 19 sections. Each part asks for details that are easily available from your previously filed returns and books of accounts.

GSTR-9 tables

Broadly, GSTR-9 required annual sales, bifurcating it between the cases that are subject to tax and not subject to tax.
On the purchase side, the annual value of inward supplies and ITC availed thereon is to be revealed.
Furthermore, these purchases have to be classified as inputs, input services, and capital goods.
Details of ITC that needs to be reversed due to ineligibility are to be entered.

GSTR 9 Filing Steps

GSTR 9 filing steps can be summarised as follows-

Finish the filing of GSTR-1 and GSTR-3B to date, especially for FY 24-25.
Perform an in-depth ITC reconciliation and sales reconciliation from begining of the financial year to date.
Communicate with the vendors and customers about any gaps found upon reconciliation.
Make disclosures related to FY 24-25 in the form in the government's offline tool or even better by using any cloud-based software such as Clear for easy auto-fills and end-to-end filing!
Pay via DRC-03 any short payment of tax or excess ITC claims identified for FY 24-25.
File the GSTR-9 on the GST portal.

For the complete steps to file GSTR-9 on the GST portal, refer to our page ‘Step-by-step guide to file GSTR-9’

GSTR9 Late Fee and Penalty

As per section 47, late fees for not filing the GSTR 9 within the due date is Rs.100 per day, per Act. That means late fees of Rs.100 under CGST and Rs.100 under SGST are applicable in case of delay. Accordingly, the total liability is Rs.200 per day of default.

This is subject to a maximum of 0.25% of the taxpayer’s turnover in the relevant state or union territory per Act. However, there is no late fee on IGST yet.

GST amnesty scheme for GSTR-9 in 2023

The CBIC notified vide 07/2023 dated 31st March 2023, a waiver of late fees in excess of Rs.20,000 (i.e., Rs.10,000 each under CGST and SGST Act) for delayed filing of GSTR-9 for years 2017-18 up to 2021-22 if filed between 1st April 2023 to 30th June 2023.

Why should you Choose Clear for Filing GST Annual Return?

Solutions by Clear let's you stay ahead of the compliance game, whether you are a professional, growing business or an established enterprise! Clear Finance Cloud for Compliance, powered by the GL-Stream, comes with a host of features to make the GSTR-9 (annual return) and GSTR-9C filing process easier and error-free-

Streamline Revenue GL vs GSTR-1, Output GL vs GSTR-1: Automate the reconciliation of Revenue General Ledger (GL) with the sales register and Output GL with the sales register every month. Using a reconciled sales register for filing reduces the risk of differences with GSTR-1 during the year-end.
Simplify ITC GL vs GSTR-3B, RCM GL vs GSTR-3B Paid: Regularly reconcile ITC GL with the purchase register to ensure alignment with GSTR-3B. This also helps reduce the differences between RCM GL and GSTR-3B payments during the annual compliances.
De-risk GSTR-1 vs GSTR-3B: A single data source for all compliances prevents inconsistencies between GSTR-1 and GSTR-3B during annual returns.
One-Click Bulk Downloads: Download Filed GSTR-1, GSTR-3B, GSTR-2B, GSTR-8A, Previous Year GSTR-9, and Draft GSTR-9 for 19 months, for all GSTINs in a single click.
Auto-Prepared GSTR-9 with Audit Trail: GSTR-9 is automatically compiled with complete adjustment history for transparency, traceability, and audit readiness.
PAN-Level Reconciliation & Accuracy Checks: Consolidated reports across GSTR-1 vs GSTR-3B vs Books and GSTR-2B vs GSTR-3B vs Books, coupled with a 12-point validation checklist, ensure data reliability before filing.
Flexible Preparation & In-Platform Corrections: Prepare GSTR-9 using data from GSTR-1, Sales Register, Purchase Register, or Locked Table 4, and fix mismatches directly in the UI without offline rework.
Smart Review & Filing: Export summaries GSTIN-wise or PAN-wise, re-ingest finalised versions to maintain consistency, and file multiple GSTINs using EVC/DSC from a single screen.
Bulk Upload & Real-Time Tracking: Upload GSTR-9 data for multiple GSTINs at once and track upload status live, no need to check the GSTN portal separately.
Auto-Draft GSTR-9C: Automatically generate Draft GSTR-9C from the prepared GSTR-9, saving time and effort.

With the Clear Finance Cloud for Compliance, powered by the GL-Stream technology, you can stream your data directly from your general ledger for tax reporting. Our solution provides an end-to-end filing platform for GSTR-9 at a PAN level across multiple GSTINs.

Frequently Asked Questions

Is filing GSTR-9 mandatory?

Yes, every GST-registered taxpayer having annual turnover of more than Rs.2 Crore must file GSTR-9 annually.

Who is required to file GSTR 9?

Yes, every GST-registered taxpayer whose annual turnover is more than Rs.2 crore must file GSTR-9 annually. It is optional for the rest of the taxpayers.

Is GSTR 9 mandatory for less than Rs.2 crore?

No, the department made GSTR-9 optional for businesses with less than Rs.2 crore to ease the compliance burden.

Can I revise the GSTR-9 that has been filed?

No, once you have filed GSTR-9, you can not make any revisions.

Should one file a GSTR-9 return at the entity level or GSTIN level?

GSTR-9 return is required to be filed at the GSTIN level, i.e., for each registration. Suppose a taxpayer has obtained multiple GST registrations under the same PAN, whether in the same state or different states. In that case, they are required to file an annual return for each registration separately. Further, they should file GSTR-9 irrespective of whether the GSTIN has been registered as a normal taxpayer for some time or the whole financial year.

Should I match my input GST with 2A before filing GSTR 9?

Yes, you must reconcile GSTR-2A data with the input tax credit accounted in your books of accounts before filing GSTR-9.

About the Author

AJ

Manager - Content

As a qualified Chartered Accountant with extensive expertise in accounting, finance, taxes, and audit, I specialise in simplifying complex regulations for a broader audience. Well-versed in tax laws across India and the GCC region, I have a keen interest in the evolving finance ecosystem. Passionate about learning, I enjoy engaging in conversations, exploring new cultures through travel, and unwinding with music.. Read more

Browse by topics

GST

GST Registration

Input Tax Credit (ITC)

Enterprise Compliance

Invoice Discounting (ID)

Vendor Management

Accounts Payable (AP)