GSTR-9 (GST Annual Return)

GSTR-9 is an annual return to be filed by registered taxpayers under the Goods and Services Tax (GST). Since it is an annual return, it is filed once at the end of the financial year.

Details of various taxes like IGST, CGST, SGST, UTGST, compensation cess, etc, paid or credit claimed throughout the year also need to be furnished in the GSTR-9 annual return.

What is GSTR 9 – GST Annual Return Form?

GSTR 9 is a type of Annual Return to be filed by eligible taxpayers. It gives a summarised report of transactions done during the financial year.

It includes details of all outward and inward supplies made or received during the financial year, categorized under different tax heads—CGST, SGST, IGST—and HSN codes.

GSTR-9 consolidates all monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during the year. While it may be complex, this return facilitates thorough data reconciliation, ensuring full transparency in disclosures.

Applicability of GSTR-9 – Who Should File GSTR-9?

All registered persons u/s 44 of CGST and SGST Act except as mentioned below [specified u/s 44 (1)] are required to file GSTR.

• Casual Taxable Person
• Non-Resident Taxable Person
• Person deducting TDS or Collecting TCS (the provisions were not applicable in FY 2017-18)
• Input service distributor

But, the applicability of Annual GSTR differs depending on the type of Taxpayer-

• Normal Taxpayer – GSTR 9
• Composition Taxpayer – GSTR 9A
• E-Commerce operator – GSTR 9B

Please note:- All the required registered taxpayers shall file Annual returns, irrespective of their turnover limit.

What is the Due date of Filing GSTR 9 annual return?

An annual return shall be duly filed by a taxpayer on or before the 31st of December of financial year following the relevant financial year