GST · annual
GSTR-9: Annual GST Return
GST — annual reconciliation
DUE DATE
31 December every year
FILED WITH
GST Portal
HANDLED BY
Chartered Accountant
EST. COST
₹3,000 – ₹8,000
What is GSTR-9?
A comprehensive annual return that reconciles all your monthly GSTR-1 and GSTR-3B filings for the full financial year. Due December 31 every year for the previous financial year. Note: Businesses with annual turnover up to ₹2 crore are typically exempt via annual GST Council notification — confirm with your CA if this applies to you.
Penalty for missing GSTR-9
₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover.
Source: GST Act 2017, s.44
Pending CA review
Documents required
All GSTR-1 and GSTR-3B filings for the yearPurchase registerSales register
Applies to:
private limitedopcllppartnershipproprietorship
Only applies if GST registered.
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