GST Annual Return (GSTR-9 & GSTR-9C)
The annual return ties your whole year together — GSTR-9 consolidates every GSTR-1 and 3B you filed, and GSTR-9C reconciles that against your audited accounts. It's where the mismatches you let slide during the year come home.
The department also cross-checks GSTR-9 turnover against your income tax return, so a clean annual return protects you on both fronts.
Key features and requirements
- GSTR-9 is mandatory above ₹2 crore turnover; optional at or below ₹2 crore
- GSTR-9C (self-certified reconciliation) is mandatory above ₹5 crore
- Both are due by 31 December following the financial year (e.g. FY 2025-26 → 31 Dec 2026)
- Late fee: ₹200/day, capped at 0.25% of turnover
- Since FY 2020-21, GSTR-9C is self-certified — no CA certificate is legally mandatory
How TaxSastra handles this
We treat the annual return as a full reconciliation — tying returns to books, reconciling ITC, explaining differences, and filing GSTR-9 and self-certified 9C that stand up to scrutiny.
What’s included
- Full-year GSTR-1/3B vs books reconciliation
- ITC reconciliation against GSTR-2B
- GSTR-9 preparation and filing
- Self-certified GSTR-9C
- Difference explanations and DRC-03 settlement
- Turnover reconciliation with your ITR