GSTR-9 Annual Return

Form GSTR-9 is an annual return that registered taxpayers who have been regular taxpayers, such as SEZ units and SEZ developers, can file once a year. Taxpayers must describe their purchases, sales, claimed input tax credit, refund, demand and other things, on this return.

GSTR 9 does not need the filing of the following items:

  • Those who opt for the composition scheme (They must file GSTR-9A)
  • Causal Taxable Person (CTP)
  • Input service distributors(ISD)
  • Non - Resident Taxable Person(NRTP)
  • Those who are required to pay TDS under the CGST Act's Section 51.

What information must be included in the GSTR-9?

  • This form requires annual sales information, distinguishing between those subject to tax and those who are not.
  • The annual value of inbound supplies and the ITC earned on them must be stated.
  • In addition, these purchases must be labelled as inputs, input services, or capital goods. It's time to submit the details of any ITCs that need to be revoked owing to ineligibility.

Types of GST Annual Returns

Based on the form to be filed, GST annual return filing can be classified into three types:


Businesses with a Turnover of more than 2 crores must file a GST annual return in the form of GSTR-9.


The aim of Form GSTR-9C is to file a taxpayer's reconciliation statement for a given fiscal year. This document serves as a notification of reconciliation between the statistics in the taxpayers' audited financial statements and the figures in their GSTR-9 annual returns. Self-certification of GSTR-9C by taxpayers with a turnover of less than or equal to Rs.5 crore.

What is GSTR-9C?

Form GSTR 9C is used to file a taxpayer's reconciliation statement for a specific fiscal year. The form is a declaration of reconciliation between the statistics in the taxpayer's Audited Financial Statements and the Annual Returns in GSTR-9.

GSTR 9C is for taxpayers who are required to have their accounts audited for GST every year.

Our services

TaxDraw is India's prestigious services platform, providing end-to-end GST registration and return filing services. TaxDraw can assist you in filing your GST annual return for your business at a low cost.

Name of the Act Late fees for every day of delay
CGST Rs 100 Per day
SGST Rs 100 Per day
TOTAL Rs 200 Per day

The statute establishes a maximum late fee of 0.25 percent of the financial year's turnover.


Rs. 1999 All inclusive price


  • GSTR-9 Filing
  • Expert Support
Rs. 11999 All inclusive price


  • GSTR-9 Filing
  • 12 Month GST Return Filing
  • Expert Support
Rs. 19999 All inclusive price


  • GSTR-9 Filing
  • 12 Month GST Return Filing
  • 12 Months Business Accounting
  • Expert Support


GST necessitates the submission of a return. Even if there is no transaction, you must file a Nil return.

If you file your GST return late, you will be charged a late fee. Furthermore, if you pay your taxes late, you will be charged interest and late fee.

Yes, the yearly return must be filed even if the taxpayer's registration was cancelled during the fiscal year.

Taxpayers who opted out of the composition scheme must file GSTR-9.