If your business turnover crossed ₹2 crore in the last financial year, you’re required to file GSTR-9 — the GST annual return — even though you’ve already filed 12 monthly (or 4 quarterly) returns for the same year. It’s not a formality: GSTR-9 asks you to reconcile the whole year’s numbers in one consolidated statement, and mismatches between your monthly filings and your annual figures are exactly what draw scrutiny. Call or WhatsApp us on 70 9232 9232 to get your GSTR-9 filed correctly.
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Who has to file GSTR-9, and when
GSTR-9 is mandatory for every regular taxpayer whose aggregate turnover in the financial year exceeded ₹2 crore. Below that threshold, filing has generally been made optional in recent years via government notification — but “optional” doesn’t mean risk-free if your numbers don’t reconcile, and the threshold itself has moved before, so it’s worth confirming your exact position with us rather than assuming last year’s rule still applies. The due date is 31 December following the end of the financial year — for FY 2025-26 (ending 31 March 2026), that’s 31 December 2026.
Why it’s harder than “just summarising” your monthly returns
GSTR-9 consolidates a full year of GSTR-1 (sales) and GSTR-3B (tax paid and ITC claimed) data into one return, split across outward supplies, inward supplies and ITC claimed, tax paid, and any amendments made during the year. If you corrected an error in a later month’s return — a common and legitimate practice — that correction has to be reflected properly in the annual figures, not just left in whichever month it happened to get fixed. Businesses that file monthly without ever looking at the annual picture often discover discrepancies only when GSTR-9 forces the full-year reconciliation.
Late fee — ₹200 a day, capped by turnover
Under Section 47(2) of the CGST Act, missing the deadline costs ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of your turnover in the state or UT under each Act — so effectively up to 0.5% of turnover combined. For a business with meaningful annual turnover, that cap can add up to a real number fast. There’s no NIL-return concession here the way there is for GSTR-3B.
Do you also need GSTR-9C?
If your turnover exceeded ₹5 crore in the financial year, you also need to file GSTR-9C — a reconciliation statement between your GSTR-9 figures and your audited financial statements. Since FY 2020-21, GSTR-9C is self-certified — you no longer need a CA or Cost Accountant to certify it, but the numbers still have to genuinely reconcile. See our GSTR-9C page for details.
What we actually do
- Full-year reconciliation of your GSTR-1, GSTR-3B, and books before we file anything
- Correcting and properly reflecting any mid-year amendments in the annual figures
- Checking whether you cross the ₹5 crore threshold and need GSTR-9C alongside GSTR-9
- Filing before the 31 December deadline — not scrambling in the last week
- Direct access to your consultant — no call centre, the same person every year
Pricing
GSTR-9 pricing depends on your turnover, transaction volume, and whether GSTR-9C is also needed — call 70 9232 9232 for a fixed quote based on your actual numbers, not a guess. Fixed, transparent pricing either way.
Related guides
Need your monthly returns filed too? See our GST Return Filing page. Worried about a late fee on a missed monthly return? Use our GST Late Fee Calculator.