GSTR-9 explained: the annual return for regular taxpayers

Who files GSTR-9

Section 44 and Rule 80 require every registered person to file an annual return, other than composition taxpayers (who file GSTR-4), input service distributors, non-resident taxable persons, OIDAR suppliers and TDS or TCS registrants. Taxpayers with aggregate turnover up to Rs. 2 crore are exempt for FY 2024-25 onwards, though they may still file voluntarily. Each GSTIN under the same PAN files its own GSTR-9.

Structure of the return

• Part II: outward and inward supplies on which tax is payable, and exempt and non-GST supplies
• Part III: ITC availed, reversed and ineligible, with Table 8 comparing ITC claimed with GSTR-2B
• Part IV: tax payable and paid
• Part V: transactions of the year reported in the next year up to the cut-off
• Part VI: demands, refunds, HSN summary and late fee

Recent changes

From FY 2024-25, Table 6A1 captures ITC of the previous year claimed in the current year, and Table 8A draws on GSTR-2B, which now reflects IMS actions. Corrections made through GSTR-1A flow into the outward supply tables. These changes make it harder to paper over differences, so reconcile ITC year-wise before filing.

Paying extra tax and late fee

If preparing GSTR-9 shows tax was short paid, pay it with interest through DRC-03 before filing and report it. GSTR-9 cannot be used to claim fresh ITC that was not claimed in GSTR-3B, and it cannot be revised once filed. A late fee applies per day of delay, capped as notified, and returns cannot be filed after three years from the due date.

Officers rely heavily on GSTR-9 when selecting cases for scrutiny. A professional can reconcile books, GSTR-1, GSTR-3B and GSTR-2B before you file.

Get it handled for you

Want your returns filed and reconciled every month without mismatch notices? Our team handles it end to end. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.