Last reviewed: 8 July 2026. The GST annual return is where a whole year of sales, input tax credit and tax paid is pulled together and reconciled - and because it cannot be revised, mismatches here are a leading cause of GST notices. This guide covers who must file GSTR-9 and GSTR-9C, the thresholds and due date, what each contains, how to reconcile before filing, and how to handle any extra liability.
At a glance
What GSTR-9 and 9C contain
GSTR-9 consolidates your outward supplies (from GSTR-1), tax paid (from GSTR-3B) and input tax credit (from GSTR-2B) for the year, along with a summary of HSN codes for inward and outward supplies. GSTR-9C then reconciles the turnover and tax as per your books/annual accounts with what was declared in the GST returns, and requires you to explain any differences.
Thresholds and who is exempt
| Return | Who files |
|---|---|
| GSTR-9 | Regular taxpayers, aggregate turnover > Rs 2 crore |
| GSTR-9C | Aggregate turnover > Rs 5 crore (self-certified) |
| GSTR-9A | Composition taxpayers (where applicable) |
| Not required | Casual/NR taxable persons, ISD, TDS/TCS deductors |
Reconcile these before you file
- Outward turnover in books vs GSTR-1 vs GSTR-3B.
- ITC claimed in GSTR-3B vs available in GSTR-2B; reverse ineligible or blocked credit.
- Tax, interest and any DRC-03 payments made during the year.
- HSN-wise summary of inward and outward supplies.
Paying additional liability
If reconciliation throws up short-paid tax, pay it through Form DRC-03 in cash. Remember you cannot claim missed ITC in GSTR-9 - the annual return only discloses, it does not open a fresh window to take credit.
Frequently asked questions
Who is required to file GSTR-9?
Every regular GST-registered taxpayer whose aggregate turnover in the financial year exceeds Rs 2 crore must file the annual return GSTR-9. Below Rs 2 crore it is optional.
Who must file GSTR-9C as well?
Taxpayers with aggregate turnover above Rs 5 crore must also file GSTR-9C, the reconciliation statement between the annual return and the audited/annual accounts.
Is CA certification required for GSTR-9C?
No. GSTR-9C is now self-certified by the taxpayer; the earlier mandatory certification by a CA or CMA has been removed, though many businesses still take professional help to reconcile.
What is the due date?
The annual return for a financial year is due by 31 December of the following year - so FY 2025-26 is due by 31 December 2026 (FY 2024-25 was due 31 December 2025).
Can GSTR-9 be revised once filed?
No. GSTR-9 cannot be revised, which is exactly why every figure must be reconciled before you file.
Can I claim missed input tax credit through GSTR-9?
No. GSTR-9 is only a disclosure return; you cannot claim additional ITC in it. Missed ITC must be claimed in the monthly returns within the time limit, not in the annual return.
How do I pay any additional tax found while filing?
Any additional liability identified in the annual return is paid through Form DRC-03, in cash (not from the ITC ledger).
Do composition dealers file GSTR-9?
No. Composition taxpayers file GSTR-9A (where applicable) instead of GSTR-9. Casual taxable persons, non-resident taxable persons, input service distributors and TDS/TCS deductors are not required to file GSTR-9.
What is the late fee for GSTR-9?
Rs 200 per day (Rs 100 CGST + Rs 100 SGST), capped at 0.25% of turnover in the state. For smaller taxpayers the cap is lower under notified slabs.
What are the most common reconciliation errors?
Turnover differences between books, GSTR-1 and GSTR-3B; ITC claimed in 3B but not reflected in 2B; unreversed ineligible or blocked credit; and mismatches in tax paid versus tax payable.
We reconcile GSTR-1, 3B and 2B against your books, prepare GSTR-9 and 9C, and clean up mismatches before filing.
GST Registration & FilingGST Notice HandlingTalk to CA Somesh Chandak & Associates - we will reconcile and file your GST annual return correctly.
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