File your GST annual return - GSTR-9, GSTR-9A, and GSTR-9C - with CA verification
GSTR-9 is the annual return that every normal taxpayer must file by 31 December of the next financial year. GSTR-9A is for composition scheme taxpayers. GSTR-9C is the reconciliation statement and audit form (required if turnover exceeds 5 crore). We prepare, reconcile, and file all three forms with CA verification. Starting from 1,999 for GSTR-9 filing.
File your GST annual return
Share your GSTIN and monthly return data - we will prepare and file your GSTR-9 with CA verification.
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The key facts, in one place
Everything a founder usually has to piece together from five different pages, in one place.
- Due date
- 31 DecemberOf the next financial year (FY)
- Applies to FY
- April - MarchFinancial year basis
- GSTR-9 threshold
- All normal taxpayersRegistered under GST (not composition)
- GSTR-9A threshold
- Composition taxpayersOpted for composition scheme
- GSTR-9C threshold
- Turnover > 5 croreMandatory audit reconciliation
- Late fee (Nil filers)
- NilNo late fee for NIL returns
- Late fee (others)
- 200/day (100 CGST + 100 SGST)Capped at 0.25% of turnover in state/UT
- GSTN fee
- NilNo charge on GSTN portal
What is a GST annual return?
A GST annual return is a yearly summary of all outward and inward supplies declared in monthly or quarterly returns filed during the financial year. The annual return consolidates the entire year's transactions, reconciles them with audited financial statements, and provides a comprehensive view of the taxpayer's GST compliance.
There are three types of GST annual returns: (1) GSTR-9 - for normal taxpayers (registered under the regular GST regime), (2) GSTR-9A - for composition scheme taxpayers, and (3) GSTR-9C - a reconciliation statement and audit form that must be filed along with GSTR-9 if the taxpayer's annual turnover exceeds 5 crore.
The annual return must be filed by 31 December of the next financial year. For FY 2024-25, the due date is 31 December 2025. Late filing attracts a fee of 200 per day (100 CGST + 100 SGST), subject to a cap of 0.25% of the taxpayer's total turnover in the relevant state or union territory. No late fee applies for NIL annual returns.
File GSTR-9 yourself vs through us
GSTR-9 involves reconciling 12 monthly returns with audited financial statements - a complex and time-consuming task.
DIY on GSTN portal
12 months of GSTR-1, GSTR-3B, GSTR-2A/2B data manually collected
Bizeneed
We pull data from GSTN via API or your shared records
| Aspect | DIY on GSTN portal | Bizeneed |
|---|---|---|
| Data gathering | ✕ 12 months of GSTR-1, GSTR-3B, GSTR-2A/2B data manually collected | ✓ We pull data from GSTN via API or your shared records |
| ITC reconciliation | ✕ Manual matching of ITC claimed vs eligible | ✓ CA-verified reconciliation with mismatch flags |
| GSTR-9C (audit form) | ✕ Self-reconciliation if turnover > 5 crore | ✓ CA-signed reconciliation and audit report |
| Amendment tracking | ✕ Track amendments to monthly returns manually | ✓ We account for all amendments in the annual return |
| Late fee risk | ✕ Self-monitored - easy to miss 31 Dec deadline | ✓ Proactive reminders and early filing |
| Audit defence | ✕ Your records only | ✓ CA-verified, audit-ready documentation |
Bizeneed visual guide
File your GST annual return - GSTR-9, GSTR-9A, and GSTR-9C - with CA verification
File GSTR-9, GSTR-9A, and GSTR-9C annual returns with complete reconciliation of monthly and quarterly returns. CA-verified, GSTN compliant. Covers outward supplies, ITC reconciliation, and audit requirements. Starting from 1,999.
Understand requirement
Prepare documents
Complete filing
Client
Bizeneed
Result
Who needs to file GST annual returns?
Every registered taxpayer must file an annual return. The specific form depends on your registration type.
- All normal GST-registered taxpayers (non-composition) - must file GSTR-9
- Composition scheme taxpayers - must file GSTR-9A
- Taxpayers with annual turnover exceeding 5 crore - must file GSTR-9C along with GSTR-9
- Casual taxable persons and non-resident taxable persons - must file GSTR-9
- Input Service Distributors (ISDs) - must file GSTR-9
- E-commerce operators and aggregators with TCS - must file GSTR-9
- Businesses claiming Input Tax Credit (ITC) - must reconcile ITC in GSTR-9
- Taxpayers who filed NIL monthly returns - must still file NIL GSTR-9
Industries that file GST annual returns
Manufacturing
- Auto components
- FMCG
- Pharmaceuticals
- Textiles
- Steel and metals
Services
- IT/ITES companies
- Consulting firms
- BFSI
- Healthcare providers
- Education institutions
Trading
- Wholesale traders
- E-commerce sellers
- Retail chains
- Importers and exporters
Infrastructure
- Construction companies
- Real estate developers
- Contractors
- Logistics companies
Which GST annual return form do you need?
Answer these questions to find out whether you need GSTR-9, GSTR-9A, or GSTR-9C.
Are you registered under the regular GST regime or the composition scheme?
Is your annual turnover above 5 crore?
Do you need a CA-signed reconciliation statement?
Answer all questions to see your eligibility result.
Documents needed for GST annual return filing
Common to every entity
- GSTIN of the taxpayerMandatory
- 12 months of GSTR-1 (outward supplies)Mandatory
- 12 months of GSTR-3B (monthly summary returns)Mandatory
- GSTR-2A / GSTR-2B (inward supplies from suppliers)Mandatory
- Audited financial statements (Balance Sheet, P&L)Mandatory
- Tax audit report (Form 3CD/3CB) - if applicable
- Details of amendments to monthly returnsMandatory
- ITC reconciliation worksheetMandatory
- Details of inward supplies from unregistered dealers
- Details of exempt, nil-rated, and non-GST suppliesMandatory
- Payment challans for tax, interest, and late feesMandatory
- HSN-wise summary of outward suppliesMandatory
Get the GST annual return document checklist
A simple checklist so you know what documents to prepare before filing GSTR-9.
How our GSTR-9 filing process works
We collect your monthly return data, reconcile ITC, prepare the annual return, get CA verification, and file on the GSTN portal.
Share monthly return data
Share your GSTR-1, GSTR-3B, GSTR-2A/2B, and audited financial statements for the financial year. We can also pull data directly from the GSTN portal with your consent.
You
Data compilation and reconciliation
We compile 12 months of outward and inward supplies, reconcile GSTR-1 with GSTR-3B, match ITC claimed vs eligible, and flag mismatches for resolution.
Our GST team
Draft GSTR-9 preparation
We prepare the draft GSTR-9 with all tables - outward supplies, inward supplies, ITC details, late fees, interest, and tax payable. For GSTR-9C, we also prepare the reconciliation statement.
Our GST team
CA verification
A Chartered Accountant reviews the draft GSTR-9, verifies the reconciliation, and signs off. For GSTR-9C, the CA signs the reconciliation statement and audit report.
CA on our team
GSTN portal filing
We file the GSTR-9 (and GSTR-9C if applicable) on the GSTN portal. You receive the ARN (Acknowledgement Reference Number) and a copy of the filed return.
Our GST team
GSTR-9 is only as accurate as your monthly returns. If your GSTR-3B has errors, they will flow into GSTR-9. We recommend reconciling your monthly returns quarterly rather than waiting for annual return filing. If your GSTR-3B has mismatches, we will flag them and recommend amendments before annual return filing.
GST annual return filing timeline
Annual return filing typically takes 15-30 days from data receipt to GSTN filing. The key constraint is the 31 December due date.
| Stage | Duration |
|---|---|
| Data collection | 2-5 days |
| Compilation and reconciliation | 5-10 days |
| Draft GSTR-9 preparation | 3-5 days |
| CA verification and sign-off | 2-3 days |
| GSTN portal filing | 1 day |
| Confirmation and ARN | Same day |
Total: 15-30 working days from data receipt. We recommend starting by October to comfortably meet the 31 December deadline. Delays in providing monthly return data are the most common reason for late filing. Late fee: 200 per day (100 CGST + 100 SGST), capped at 0.25% of turnover.
GST annual return filing fees
Government fee is nil on the GSTN portal. Our professional fee covers data compilation, reconciliation, CA verification, and GSTN filing.
GSTR-9 (basic)
Normal taxpayer - GSTR-9 only
- Data compilation from 12 monthly returns
- GSTR-9 preparation and reconciliation
- GSTN portal filing
- Email support
GSTR-9 + GSTR-9C
Normal taxpayer with turnover above 5 crore - includes CA audit
- Everything in GSTR-9 plan
- GSTR-9C reconciliation statement
- CA-signed audit report
- ITC reconciliation with financial statements
- Priority support
Annual compliance package
12 monthly returns + GSTR-9 + GSTR-9C for the year
- 12 monthly GSTR-1 and GSTR-3B filings
- GSTR-9 annual return
- GSTR-9C with CA audit
- Quarterly reconciliation
- Dedicated GST manager
- Proactive deadline reminders
Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| Government fee (GSTN portal) | Nil | Nil |
| GSTR-9 filing (normal taxpayer) | Nil | 1,999 |
| GSTR-9A filing (composition scheme) | Nil | 1,499 |
| GSTR-9 + GSTR-9C (turnover > 5 crore) | Nil | 4,999 |
| Annual compliance package (12 returns + GSTR-9 + GSTR-9C) | Nil | 12,999/year |
| Late fee (if delayed due to late data) | As applicable | Passed through at cost |
Not included in any tier:
- ✕ Statutory audit fee (Form 3CD/3CB) - available as an add-on service
- ✕ GST penalties for discrepancies found during annual return filing
- ✕ Reply to GSTN show-cause notices (available as a separate service)
Which GSTR-9 plan do you need?
Answer three quick questions and we will recommend the right filing plan.
Are you a regular taxpayer or under the composition scheme?
What is your annual turnover?
Do you need monthly GST return filing throughout the year?
Benefits of filing GST annual returns through us
Accuracy and compliance
- CA-verified GSTR-9 and GSTR-9C - audit-ready documentation
- Complete ITC reconciliation - catches mismatches before GSTN flags them
- All monthly return amendments accounted for in the annual return
Time savings
- We handle data compilation from 12 monthly returns - you just share the data
- 15-30 day turnaround from data receipt to GSTN filing
- Meet the 31 December deadline without stress
CA-backed
- Chartered Accountant reviews every GSTR-9 before filing
- GSTR-9C signed by a CA as required by law
- Professional audit defence if GSTN raises queries
Cost-effective
- From 1,999 for GSTR-9 - a fraction of in-house CA costs
- Annual package at 12,999 covers monthly returns plus annual return
- No hidden charges - transparent per-form pricing
GSTR-9 vs GSTR-9A vs GSTR-9C: which form do you need?
- GSTR-9 for normal taxpayers. GSTR-9 is the annual return for normal GST-registered taxpayers. It consolidates all outward supplies (from GSTR-1 and GSTR-3B) and inward supplies (from GSTR-2A/2B) for the financial year. It includes details of taxable supplies, exempt supplies, zero-rated supplies, and ITC claimed vs eligible. Due date: 31 December of the next FY.
- GSTR-9A for composition taxpayers. GSTR-9A is the annual return for taxpayers who have opted for the composition scheme under GST. It summarises the quarterly returns (CMP-08) filed during the financial year. Due date: same as GSTR-9 (31 December of the next FY).
- GSTR-9C for taxpayers with turnover above 5 crore. GSTR-9C is the reconciliation statement and audit form. It must be filed along with GSTR-9 if the taxpayer's annual turnover in the preceding financial year exceeds 5 crore. GSTR-9C includes: (1) reconciliation of turnover declared in audited financial statements vs GSTR-9, (2) reconciliation of ITC claimed vs eligible, and (3) any other adjustments. It must be signed by a Chartered Accountant (CA), Cost Accountant (CMA), or a Company Secretary (CS).
Common GST annual return mistakes
Missing the 31 December due date
We send reminders starting October and aim to file by November, giving a one-month buffer before the deadline.
ITC mismatch between GSTR-3B and GSTR-9
We reconcile ITC claimed in monthly returns with eligible ITC based on GSTR-2A/2B. Mismatches are flagged and resolved before filing.
Not accounting for amendments to monthly returns
We track all amendments to GSTR-1 and GSTR-3B filed during the year and include the final figures in GSTR-9.
Omitting exempt/nil-rated/non-GST supplies
Our reconciliation includes all supply categories - taxable, exempt, nil-rated, and non-GST - to ensure comprehensive reporting.
Skipping GSTR-9C when required
If your turnover exceeds 5 crore, GSTR-9C is mandatory. We automatically check your turnover and include GSTR-9C in our plan for eligible taxpayers.
Every rejection above has a fix - most come down to how the innovation note is written, not the business itself. Most applicants don't know that until after the rejection.
If you have already been rejected, or want to make sure it does not happen, the 15-minute call below is the fastest path.
GST annual return compliance calendar
Key dates and rules for GST annual return filing.
| Form | Trigger | Due date |
|---|---|---|
| GSTR-9 / GSTR-9A annual return | By 31 December of the next financial year | For FY 2024-25: 31 December 2025 |
| GSTR-9C reconciliation statement | Along with GSTR-9 (if turnover > 5 crore) | Same as GSTR-9 due date |
| GSTR-9 for NIL filers | By 31 December | Mandatory even if no business transactions |
| Late fee | After due date | 200/day (100 CGST + 100 SGST), capped at 0.25% of turnover |
Need help with monthly GST returns throughout the year? Monthly GST Return Filing.
Why file GST annual returns through us
Frequently asked questions
GSTR-9 is the annual return for normal GST-registered taxpayers. It consolidates all outward and inward supplies declared in monthly GSTR-1 and GSTR-3B returns during the financial year. It includes details of taxable supplies, exempt supplies, ITC claimed, and tax payable. Due date: 31 December of the next financial year.
GSTR-9A is the annual return for composition scheme taxpayers. It summarises the quarterly returns (CMP-08) filed during the financial year. It is simpler than GSTR-9 as composition taxpayers have fewer reporting requirements. Due date: same as GSTR-9 (31 December of the next FY).
GSTR-9C is the reconciliation statement and audit form that must be filed along with GSTR-9 if the taxpayer's annual turnover in the preceding financial year exceeds 5 crore. It reconciles the turnover declared in GSTR-9 with the audited financial statements and reconciles ITC claimed vs eligible. GSTR-9C must be signed by a CA, CMA, or CS.
Every GST-registered person under the regular GST regime must file GSTR-9, regardless of turnover. This includes regular taxpayers, casual taxable persons, non-resident taxable persons, and e-commerce operators. Even taxpayers with zero business transactions must file a NIL GSTR-9.
The due date for GSTR-9 is 31 December of the next financial year. For FY 2024-25, the due date is 31 December 2025. The due date may be extended by the CBIC via notification - we track official announcements and advise accordingly.
For taxpayers with tax liability (non-NIL returns), the late fee is 200 per day (100 CGST + 100 SGST), subject to a cap of 0.25% of the taxpayer's total turnover in the relevant state or UT. For NIL annual returns (no tax liability), there is no late fee.
No. GSTR-9C is mandatory only if your annual turnover in the preceding financial year exceeds 5 crore. If your turnover is below 5 crore, filing GSTR-9 alone is sufficient. However, voluntary GSTR-9C filing is allowed and recommended for enhanced compliance credibility.
GSTR-3B is a monthly summary return filed every month. GSTR-9 is the annual return that consolidates all 12 months of GSTR-3B (and GSTR-1) data for the entire financial year. GSTR-9 provides a comprehensive annual view and reconciles monthly data with audited financial statements.
Yes. GSTR-9 can be revised using the GSTR-9 revision feature on the GSTN portal within the due date. You can file a revised GSTR-9 up to the due date or any time before the annual return of the next financial year is filed. After that, you can only make changes by filing a supplementary GSTR-9.
ITC (Input Tax Credit) reconciliation in GSTR-9 involves matching the ITC claimed in monthly GSTR-3B returns against the ITC available based on GSTR-2A/2B (inward supplies from suppliers). Mismatches must be explained and adjusted. Common mismatches include: ITC claimed but not reflected in GSTR-2A, ineligible ITC, and reversed ITC.
Failure to file GSTR-9 attracts a late fee of 200 per day. Additionally, you may not be able to file GSTR-3B for the next quarter until GSTR-9 for the previous year is filed. Non-filing may also impact your GST compliance rating and lead to scrutiny by tax authorities.
Composition taxpayers file GSTR-9A, not GSTR-9. GSTR-9A is specifically designed for composition scheme taxpayers and summarises quarterly CMP-08 returns. The due date and late fee structure are the same as GSTR-9.
GSTR-9C requires: (1) audited financial statements (Balance Sheet and P&L), (2) GSTR-9 as the base, (3) tax audit report (Form 3CD or 3CB), (4) reconciliation of turnover, (5) reconciliation of ITC, and (6) any other relevant statements. The CA or CMA signs the reconciliation and audit report.
Yes. If you had no business transactions or no tax liability during the financial year, you can file a NIL GSTR-9. The process is simpler - you declare zero supplies and zero ITC. There is no late fee for NIL GSTR-9. We handle NIL GSTR-9 filings starting from 999.
GSTR-9 involves reconciling 12 months of data across multiple returns and financial statements. For taxpayers with complex transactions - multiple GSTINs, multiple states, input service distributors, or e-commerce TCS - professional filing is strongly recommended. A CA-verified GSTR-9 reduces the risk of GSTN scrutiny and provides audit-ready documentation.
Written by Priya Menon, GST Content Lead · Reviewed by CA Vikram Joshi, FCA, Membership 018123
Last updated 6 September 2026
Sources
- GSTN Portal
- CGST Act, 2017 - Section 44
- CGST Rules, 2017 - Rule 80
- CBIC Notification No. 13/2022-Central Tax
Due dates, fees, and thresholds on this page are based on the latest CBIC notifications and GSTN guidelines. Due dates may be extended by the government. Confirm specifics with our team before filing.
Ready to file your GST annual return?
Share your GSTIN and monthly return data - we will prepare and file your GSTR-9 with CA verification.
Ready to file your GST annual return?
Share your GSTIN and monthly return data - we will prepare and file your GSTR-9 with CA verification.