GSTR-9: annual return
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Updated 03 Oct 2026
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AI summary
Who files it, when, and how to prepare it.
3 sections 4 steps
Who and when
- Regular taxpayers file GSTR-9 for each GSTIN by 31 December after the financial year.
- Optional if aggregate turnover is up to ₹2 crore.
- Composition taxpayers file GSTR-4 instead; ISDs, TDS/TCS deductors, casual and non-resident persons don't file GSTR-9.
What it contains
Year totals of outward supplies, ITC availed and reversed, tax paid, HSN summaries, and adjustments of the year reported in the next year (up to the September return / 30 November).
How to prepare
- Reconcile books with each month's GSTR-1, GSTR-3B and GSTR-2B.
- Check that credit notes and ITC claims of the year were made within the time limits.
- Pay any short-paid tax through DRC-03 before filing.
- Fill tables (many are auto-filled), preview, and file with DSC/EVC.
The annual return can't be revised after filing, so reconcile carefully first.
Sources
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