GST Annual Return (GSTR-9 and 9C)
The year-end reconciliation of everything you filed under GST.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
GSTR-9 consolidates the year’s GSTR-1 and GSTR-3B filings and is due on 31 December after the financial year for turnover above ₹2 crore; above ₹5 crore a self-certified reconciliation with the audited accounts (GSTR-9C) is added. It is where mismatched input credit, missed reverse charge and unreconciled turnover surface — better found by us than by a notice.
What is included
- Reconciliation of returns with books and 2A/2B
- GSTR-9 preparation and filing
- GSTR-9C reconciliation statement where applicable
- Advice on additional liability and DRC-03 payment
What we will need from you
- Filed GSTR-1 and 3B for the year
- Audited financial statements
- Purchase and sales registers
- ITC ledger and reversal workings
How long it takes
Filed before 31 December once the books are closed.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
My turnover is ₹1.5 crore — must I file?
The exemption for turnover up to ₹2 crore has been notified year by year; we check the notification for the year before deciding.
Can GSTR-9 be revised?
No — which is why the reconciliation is done first.