The GST Annual Return (GSTR-9) for FY 2024-25 is due by December 31, 2025 for most taxpayers. This comprehensive return consolidates your entire year’s GST transactions and must reconcile with your monthly GSTR-1 and GSTR-3B filings.
Who Must File GSTR-9?
All regular GST-registered taxpayers with aggregate turnover exceeding ₹2 crore must file GSTR-9. Composition taxpayers file GSTR-9A instead. Taxpayers below ₹2 crore have an optional filing exemption.
Key Reconciliation Points
Before filing, reconcile: total outward supply in GSTR-1 vs GSTR-9; ITC claimed in GSTR-3B vs actual purchases; and tax paid vs tax liability. Discrepancies must be explained with amendments in the current year returns.
Penalty for Non-Filing
Late filing of GSTR-9 attracts ₹200 per day penalty (₹100 under CGST + ₹100 under SGST) subject to a maximum of 0.25% of turnover in the state.
Need help filing GSTR-9? Our CA team handles the complete annual return process including reconciliation and GSTR-9C certification.
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