Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.
GSTR-9 is where the whole year's GST reconciles in one place — and where December discoveries get expensive. Done from monthly working papers it is an assembly job; done from scratch it is archaeology. Either way, the annual return is the last clean chance to align books, returns and ITC before the department does it for you.
When this service is typically required
- Annual return season — thresholds and filing guide
- Books-vs-returns differences accumulated through the year and must be explained once
- ITC claimed, reversed and reclaimed needs a defensible annual position
- Turnover crossed the 9C reconciliation-statement threshold
- Prior-year annual returns were filed thin and scrutiny risk needs containment
Indicative scope
- Annual reconciliation: books ↔ GSTR-1 ↔ GSTR-3B ↔ GSTR-2B, table-wise
- ITC annualisation: availed, reversed, ineligible, reclaimed — with working papers
- HSN summary and rate-wise outward analysis
- GSTR-9 preparation and filing; GSTR-9C reconciliation statement where applicable
- A discrepancy memo: what differs, why, and the position taken
Key points at a glance
| Item | Position |
|---|---|
| GSTR-9 | Annual return; optional below the notified turnover relaxation, mandatory above |
| GSTR-9C | Self-certified reconciliation statement above ₹5 crore turnover |
| Due date | 31 December following the financial year |
| Late fee | Per-day late fee applies, capped by law — avoidable with a calendar |
Deliverables
Filed GSTR-9 (and 9C where applicable) with acknowledgements, the complete annual reconciliation working file, and the discrepancy memo that becomes the first line of defence in any later scrutiny.
Information and documents generally required
Books/trial balance, all monthly returns, ITC registers, e-invoice/e-way data where applicable, and prior-year annual returns for opening-position continuity.
Engagement process
Client responsibilities, assumptions and reliance
Complete books and registers by the agreed date; decisions on paying differential tax through DRC-03 versus explaining differences are taken with the client after the numbers are on the table.
Scope exclusions
Departmental audits, notices arising after filing, and past-year annual returns beyond the engaged year are separate scopes.
Frequently asked questions
Our turnover is below the relaxation. Should we still file GSTR-9?
Sometimes yes — voluntary filing can lock a clean annual position where the monthly trail is messy. The recommendation comes from your numbers, not a default.
We found unpaid tax during reconciliation. Now what?
Quantify, decide, document: DRC-03 payment with the annual return is the orderly route, and materially cheaper than the same discovery arriving by notice. No outcome is assured; order is.
Is 9C an audit?
No — since self-certification replaced the audit regime, 9C is a reconciliation statement the taxpayer certifies. That raises, not lowers, the value of working papers behind it.
Can you file from our messy data?
Yes, with honesty about what that costs: the reconciliation will surface differences that must be explained or paid. The alternative — filing thin — just moves the problem to a worse forum.
Does this cover multiple GSTINs?
Annual returns are GSTIN-wise; multi-registration businesses get a consolidated control sheet plus per-GSTIN filings, priced accordingly.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
GST Compliance (monthly)IMS & ITC Process SetupGST Notice HandlingRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.