GST Annual
Return Filing
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GST Annual Return Filing - An Overview
Are you looking for an expert to help you with your GST annual return filing? Every registered taxpayer under the Goods and Services Tax (GST) system is required to file an annual return in the form of GSTR-9. This return provides a consolidated summary of all outward and inward supplies made during the financial year, covering transactions under Central GST (CGST), State GST (SGST), and Integrated GST (IGST) regulations.
GST Annual Return Filing through Form GSTR-9 is mandatory for regular taxpayers, summarizing your annual sales, purchases, tax paid, and input tax credit.
The GSTR-9 filing acts as a combined record of all monthly or quarterly GST returns submitted by the taxpayer during the relevant year. It offers a clear picture of the tax liability, input tax credit, and supply details, ensuring compliance with GST laws. Filing this return accurately is crucial for avoiding penalties and discrepancies in your tax records.
It is mandatory for GST-registered taxpayers to file GSTR-9 if their annual turnover exceeds ₹2 crores. If you are unsure about the filing process or facing challenges, connect with our experts at Corpbiz. We simplify the complexities of GST annual return filing, providing end-to-end assistance to ensure smooth, error-free compliance.
What is GSTR Annual Return Filing (GSTR-9 Filing)?
GSTR-9 is a GST annual return filing that must be filed by registered taxpayers under the Goods and Services Tax (GST) system. It serves as a detailed report of all purchases and sales made throughout the financial year, including transactions under CGST, SGST, and IGST. The return also provides information on total sales, purchases, and audit-related details for the year.
In short, GSTR-9 offers a comprehensive summary of a business’s yearly transactions and tax records. Filing this return is mandatory for businesses with an annual turnover exceeding Rs. 2 crores. However, for businesses with a turnover of up to Rs. 2 crore, filing GSTR-9 is optional.
Advantages of GST Return Filing
The advantages of GST return filing are as discussed below:
Curb Tax Evasion
GST return filing ensures greater transparency, helping curb tax evasion and minimize tax fraud from taking place to a large extent.
Eliminates Cascading Effect
The introduction of GST into the Indian tax system has mainly removed the cascading effect of taxes on the sale of goods and services, impacting the costs imposed on goods.
Encourage Compliance
The GST return filing system encourages unorganized and small businesses to secure compliance with tax regulations set by the Indian government.
Better Regulation & Accountability
GST income tax return filing simply results in better regulation of the tax laws and enhanced accountability of the taxpayers.
Promotes Competitive Pricing
GST return filing assists businesses in promoting competitive pricing through higher consumption.
Startup Benefits
GST return filing simplifies taxes for startups, reduces costs through input tax credits, and eases business growth.
Track Business Performance
Timely filing of GST income tax returns helps track your business performance, providing a summary of all sales and purchases made during a specific period.
Increased Creditworthiness
The GST income tax return filing increases the creditworthiness of your business, facilitating loans and credits from financial institutions.
Types of GST Annual Return Filing
The different types of GST annual return filing are as follows:
GSTR-9:
This GSTR-9 form for GST annual return filing is a must for those entities whose turnover exceeds ₹2 crores.
This annual return compiles comprehensive financial information.
GSTR-9A:
A registered taxpayer who has opted for the GST composition scheme must submit a GST annual return filing through Form GSTR-9A.
This return is specifically designed to meet the needs of participants in the composition scheme.
GSTR-9C:
A GSTR-9C reconciles or matches the details filed in the GSTR-9 annual return filing with the audited financial statements for the given financial year.
This reconciliation statement is essential for entities requiring an annual account audit.
Typically, GSTR-9C applies to taxpayers with an annual aggregate turnover exceeding ₹5 crores.
The same must be prepared and certified by Chartered Accountants or Cost Accountants.
Applicability of GSTR 9 Filing
Typically, the GSTR 9 filing is applicable to various categories of taxpayers based on the registration status, GST annual return limit, and activities during the financial year. Mentioned below entities are obligated to GST annual return filing:
All regular registered taxpayers, whether individuals or entities, are required to file Form GSTR-9. This applies to those operating under the standard GST provisions.
SEZ units and SEZ developers must also file Form GSTR-9 to ensure complete reporting of their financial transactions for the financial year.
If a taxpayer has switched from the composition scheme to regular taxpayer status during the financial year, filing Form GSTR-9 becomes mandatory for them.
List of Taxpayers Exempted from Filing GSTR-9A
The list of taxpayers exempted from filing GSTR-9A of GST annual return filing is as follows:
Input service distributors
Non-resident taxable individuals
Individuals are subject to Tax Deducted at Source under Section 51 of the Income Tax Act
E-commerce operators are subject to Tax collected at source under Section 52 of the Income Tax Act
Casual Taxable Individuals
Documents Required to file GSTR-9- GST Annual Return Filing
The list of documents required to file the GSTR-9-GST Annual return filing is as follows:
Monthly GST Returns (GSTR-1, GSTR-2A, GSTR-3B)
Annual financial statements
Reconciliation Statement (GSTR-9C)
Procedure for GST Annual Return Filing (GSTR 9)
The step-by-step procedure for filing GST annual return filing (GSTR-9) is as mentioned below:
Step 1: Visit the GST official website
Firstly, the applicant should visit the GST official website and log in using the same by putting in the relevant credentials.
Step 2: Choose the Relevant Financial Year
Next, choose the relevant financial year for GST annual return filing; the same can be filed either online or offline.
Step 3: Filling the Details
In this stage, the applicant taxpayer must fill in all the requisite details in the various tables for the specific financial year.
Step 4: Preview the Draft GSTR-9
The applicant, before submitting the draft GST 9, may preview the same in the GST portal.
Step 5: Computation of Liabilities and GSTR-9 Late Fees
In case the taxpayer is liable for GSTR-9 late fees, they must pay the same before making a final submission.
Step 6: Final Submission
Once everything is filled and ready with the GSTR-9 draft, the applicant may submit the same with the authorized signatory.
Exclusions from GSTR-9 – GST Annual Return Filing
The list of taxpayers who are excluded from GSTR-9- GST annual filing is as follows:
A taxpayer operating under the composition scheme, since they have a distinct annual return form, i.e. Form GSTR-9A.
Non-resident taxpayers who are not residents of India but engage in taxable transactions within India are not obligated to file Form GSTR-9
Entities engaged in the Input Service Distributors (ISD) and OIDAR Service Providers are not obligated to file Form GSTR-9.
Prerequisites for Filing GSTR 9
The list of prerequisites for filing GSTR 9 are as follows:
The taxpayer must be registered as a regular GST taxpayer for at least one day during the financial year in the question
Before filing the annual return (GSTR-9), the taxpayer must have already filed GSTR-1 and GSTR-3B for the entire financial year. These return details will provide the data required to complete GSTR-9.
Some of the details in GSTR-9 are auto filed i.e., not editable such as Table 6A auto filled with data from GSTR-3B. Table 8A auto filled based on details from GSTR-2 A, Table 9 auto filed based on the information provided by the taxpayer in Form GSTR 3B for the relevant financial year.
Why Businesses Trust Rajtax for GST Annual Return Filing?
Annual Turnover Assessment
Our experts help assess your annual turnover and guide you on whether GST Annual Return Filing is mandatory or optional for your business.
Detailed Reconciliation for GST Annual Return Filing
We perform an in-depth reconciliation of your monthly/quarterly returns with your GSTR-9 to ensure your GST Annual Return Filing is error-free.
Support for Amendments & Revisions
Our team assists with necessary amendments or revisions to correct any mistakes in your GST Annual Return Filing.
Dedicated Account Managers for GST9 Filing
You get a dedicated point of contact for personalized assistance and real-time updates throughout your GST Annual Return Filing process.
Common Questions About GST Annual Return Filing
How many subcategories are there under GSTR-9?
What is the penalty for not filing GST annual returns?
If the taxpayer opts for the composition scheme, is she or he required to file GSTR-9?
Is there any late fee if there is a delay in filing GSTR-9?
Is it possible to revise GSTR-9?
Who should get GST audit done?
Who can file GSTR-9 and GSTR-9C?
What is the GSTR-9 turnover limit?
Authors
Written by Aarya Pokharel. Last updated on Jul 17 2025, 01:56 PM
Aarya Pokharel brings 3 years of solid experience in legal research and compliance. Her expertise spans tax filing, secretarial compliances, and advisory services, with a strong focus on delivering precise legal research and strategic advisory support.