GST · 26 June 2026
What Is GSTR-9? The GST Annual Return Under Section 44
GSTR-9 is the annual GST return that consolidates a registered taxpayer entire financial year: all outward supplies, input tax credit claimed, and tax paid, drawn together from the monthly GSTR-1 and GSTR-3B returns. It is required under Section 44 of the CGST Act and Rule 80, and the due date is 31 December following the end of the financial year. Filing is currently optional for taxpayers with aggregate turnover up to ₹2 crore, a relaxation issued by notification each year. Taxpayers with turnover above ₹5 crore must also file GSTR-9C, a self-certified reconciliation statement. A late annual return attracts a fee under Section 47, capped by turnover slab. GSTR-9 is a reconciliation, not a fresh tax computation, so the monthly returns it summarises should already match.
By Mrs. Swapna Patel
Last reviewed
26 June 2026
In this section
Answers
- What Is GSTR-9? The GST Annual Return Under Section 44
- What Is GSTR-1, the GST Return of Outward Supplies?
- What Is GSTR-3B, the Monthly GST Summary Return?
- What Is the Time of Supply Under GST, and When Does Tax Become Due?
- Advance Receipt Under GST: When Do You Issue a Receipt Voucher?
- Credit Note vs Debit Note Under GST: When Do You Issue Each?
- What Is GSTR-2B, and Why Does It Now Decide Your Input Tax Credit?
- What Is the Value of Supply Under Section 15 of the CGST Act?
- What Are the GST Rate Slabs in India After the GST 2.0 Reform?
- Exempt vs Nil-Rated vs Zero-Rated Supply: What Is the Difference?
If you have filed every monthly GSTR-1 and GSTR-3B, there is nothing left to file for the year.
Most registered taxpayers must also file an annual return, GSTR-9, under Section 44 of the CGST Act, by 31 December following the financial year.
What is GSTR-9?
Short answer
GSTR-9 is the annual return under Section 44 of the CGST Act that consolidates a full year of outward supplies, input tax credit and tax paid into one filing.
Through the year you file monthly or quarterly returns that each capture a slice of activity. GSTR-9 brings those slices together into a single yearly picture and reconciles them. It is a summary, not a place to declare new transactions, so the figures should agree with what you already filed in GSTR-1 and GSTR-3B. Mismatches surfaced here are what tax officers tend to question first.
Who must file GSTR-9, and who is exempt?
Short answer
Every regular registered taxpayer must file it, but filing is currently optional for aggregate turnover up to ₹2 crore under a relaxation notified each year.
- The ₹2 crore exemption is granted by notification for each financial year, so confirm it is in force for the year you are filing.
- Composition taxpayers file GSTR-9A instead, and casual or non-resident taxpayers and ISDs are outside GSTR-9.
- Taxpayers with aggregate turnover above ₹5 crore must also file GSTR-9C, a self-certified reconciliation statement.
What is the GSTR-9 due date and late fee?
Short answer
The due date is 31 December following the end of the financial year; a late filing attracts a fee under Section 47, capped by turnover slab.
- For the 2024-25 financial year, for example, the annual return is due by 31 December 2025 unless the date is extended by notification.
- The late fee runs per day of delay and is capped as a percentage of turnover, so a smaller business faces a lower ceiling.
- This matters because the cap still grows daily until you file, turning a forgotten return into a rising cost.
How does GSTR-9 relate to GSTR-9C?
Short answer
GSTR-9 is the annual return itself; GSTR-9C is the reconciliation statement that ties GSTR-9 to the audited accounts, required above ₹5 crore turnover.
- GSTR-9 restates your GST data; GSTR-9C explains any gap between that data and your books of account.
- Since the abolition of mandatory GST audit, GSTR-9C is self-certified rather than certified by a chartered accountant.
- Accurate tax invoices across the year are what keep both forms reconciled and free of explained differences.
References & related
Primary sources
- Section 44, Central Goods and Services Tax Act 2017 — CBICObligation to furnish an annual return for every financial year.
- Rule 80, Central Goods and Services Tax Rules 2017 — CBICForm GSTR-9, the GSTR-9C reconciliation, and the turnover thresholds.
- Section 47, Central Goods and Services Tax Act 2017 — CBICLate fee for failure to furnish the annual return.
- GSTR-9 annual return — GST portalFiling of the annual return and the current due date and exemption notifications.
Last reviewed: 26 June 2026