Our seasoned professionals offer guidance to ensure you understand each step of the GSTR-9 filing process.
StartBizz India offers expert assistance for businesses in navigating the complexities of GSTR-9 filing. Our team provides comprehensive support, from gathering necessary documents to ensuring accurate and timely submissions.
What is GSTR-9?
GSTR-9 is an essential annual return that businesses registered under GST must file. It consolidates data from monthly or quarterly returns (GSTR-1, GSTR-2A/2B, GSTR-3B) submitted throughout the financial year, detailing outward supplies, inward supplies, tax liabilities, and input tax credits availed under different tax heads and HSN codes. Additionally, it includes any amendments, advances, refunds, or demands related to the financial year. Filing GSTR-9 online is convenient and straightforward, ensuring compliance with GST laws and avoiding penalties or interest. This process also facilitates data reconciliation with annual accounts and assists tax authorities in audits and assessments.
Who Must File GSTR-9?
Filing GSTR-9 is mandatory for all regular taxpayers, even those without transactions during the year. However, the following entities are exempt:
- Taxpayers under the composition scheme (they must file GSTR-9A)
- Casual Taxable Persons
- Non-resident Taxable Persons
- Input Service Distributors
- Unique Identification Number Holders
- Online Information and Database Access Retrieval (OIDAR) Service providers
- Persons paying TDS under section 51 of the CGST Act
GSTR-9 Filing Deadline
The deadline for filing GSTR-9 for a financial year is 31st December of the following financial year. For instance, the due date for filing GSTR-9 for FY 2023-24 is 31st December 2024. This deadline may be extended by the government if taxpayers face significant challenges.
Importance of Filing GSTR-9
Filing GSTR-9 ensures compliance with GST regulations, prevents penalties or interest, and reconciles data from monthly or quarterly returns with annual records. It also aids tax authorities in conducting audits and assessments. Therefore, eligible taxpayers should file GSTR-9 accurately and on time.
Legal Framework for GSTR-9
- Section 44 of CGST Act, 2017: Requires every registered person, except those specified in section 44(1), to submit an annual return in Form GSTR-9 electronically by 31st December following the financial year-end.
- Rule 80 of CGST Rules, 2017: Specifies the form and manner of filing GSTR-9 and mandates that electronic commerce operators required to collect tax at source under section 52 must file an annual statement in Form GSTR-9B.
Eligibility for GSTR-9 Filing
To file GSTR-9, the taxpayer must:
- Be registered under GST as a regular taxpayer during any part of the financial year.
- Have a valid GSTIN and login credentials for the GST portal.
- Have filed all monthly or quarterly returns (GSTR-1, GSTR-3B) for the financial year.
- Have paid all tax dues, interest, or penalties arising from the monthly or quarterly returns.
Required Documents for GSTR-9 Filing
- GST login credentials (username and password)
- A valid digital signature certificate (DSC) or Aadhaar-based electronic verification code (EVC)
- Copies of all monthly or quarterly returns (GSTR-1, GSTR-3B) filed during the financial year
- Copies of all relevant invoices, credit notes, debit notes, advance receipts, refund vouchers, and payment vouchers
- Copies of all books of accounts and ledgers maintained for GST purposes
- Copies of all tax payment challans generated during the financial year
Step-by-Step Guide to GSTR-9 Filing
- Login to GST Portal: Access the GST portal (www.gst.gov.in) using your GSTIN and password. Navigate to Services > Returns > Annual Return.
- Select Financial Year: Choose the financial year for which you want to file GSTR-9 and click “Prepare Online.” A dashboard with various tables and sections of GSTR-9 will appear.
- Fill Details: Enter the required details in each table and section according to the portal instructions. You can use auto-drafted values from monthly or quarterly returns or edit them as needed.
- Compute Liabilities: Click “Compute Liabilities” to calculate any tax liability or refund arising from GSTR-9. Preview the draft GSTR-9 before submission.
- Pay Additional Tax: If additional tax is due, create a challan and pay the tax using the “Payment of Tax” option. For refunds, use the “Refund” option.
- Submit GSTR-9: Submit the completed GSTR-9 using your DSC or EVC. An acknowledgement message and ARN will be sent to your registered email and mobile number.
- Download Filed Return: Download the filed GSTR-9 from the portal using the “View Filed Return” option. Track the return status using the “Track Return” feature.
Penalty for Late GSTR-9 Filing
Starting from FY 2022-23, penalties for late GSTR-9 filing have been revised. For taxpayers with an annual turnover up to Rs. 5 crores, the penalty is Rs. 50 per day (Rs. 25 for SGST and Rs. 25 for CGST). For turnovers exceeding Rs. 5 crores, the penalty is Rs. 100 per day (Rs. 50 for SGST and Rs. 50 for CGST). The total penalty is capped at 0.25% of the total turnover.
How StartBizz India Can Help You
StartBizz India offers expert assistance for businesses in navigating the complexities of GSTR-9 filing. Our team provides comprehensive support, from gathering necessary documents to ensuring accurate and timely submissions.
- Expert Consultancy: Our seasoned professionals offer guidance to ensure you understand each step of the GSTR-9 filing process.
- Document Preparation: We assist in compiling and organizing all required documents for a hassle-free filing experience.
- Filing Assistance: Our team manages the entire filing process on the GST portal, ensuring compliance with all regulations and deadlines.
- Follow-Up: We monitor the status of your return and provide updates, ensuring any issues are resolved promptly.
For further assistance or to start your GSTR-9 filing, contact StartBizz India. Submit your details for an instant quote and a free expert consultation.
Frequently Asked Questions (FAQs)
What is GSTR-9? GSTR-9 is an annual return that all registered GST taxpayers must file. It summarizes the monthly or quarterly returns and includes details of supplies, tax liabilities, and input tax credits.
Who needs to file GSTR-9? All regular taxpayers registered under GST must file GSTR-9, except those under the composition scheme, casual taxable persons, non-resident taxable persons, input service distributors, unique identification number holders, OIDAR service providers, and persons paying TDS under section 51 of the CGST Act.
When is the deadline for filing GSTR-9? The deadline for filing GSTR-9 is 31st December of the following financial year. For example, for FY 2023-24, the due date is 31st December 2024.
What documents are required for GSTR-9 filing? You need GST login credentials, a digital signature certificate (DSC) or Aadhaar-based electronic verification code (EVC), copies of all monthly or quarterly returns, invoices, credit notes, debit notes, advance receipts, refund vouchers, payment vouchers, books of accounts, ledgers, and tax payment challans.
What is the penalty for late filing of GSTR-9? For taxpayers with an annual turnover up to Rs. 5 crores, the penalty is Rs. 50 per day (Rs. 25 for SGST and Rs. 25 for CGST). For turnovers exceeding Rs. 5 crores, the penalty is Rs. 100 per day (Rs. 50 for SGST and Rs. 50 for CGST). The total penalty is capped at 0.25% of the total turnover.
How can StartBizz India assist with GSTR-9 filing? StartBizz India provides comprehensive support for GSTR-9 filing, including expert consultancy, document preparation, filing assistance, and follow-up services to ensure a smooth and compliant filing process.
For more information or to get started with your GSTR-9 filing, reach out to StartBizz India for a detailed quotation and expert consultation.

Revolutionizing Corporate Debtor Assets Under Liquidation
StartbizzindiaRevolutionizing Corporate Debtor Assets Under Liquidation with StartBizz India. StartBizz India simplifies the Revolutionizing Corporate…

Revolutionizing Corporate Debtor Assets Under Liquidation: A New Platform
StartbizzindiaOur seasoned professionals offer expert assistance to ensure you understand every step of the corporate…
A Comprehensive Guide to GST Registration with StartBizz India
StartbizzindiaOur seasoned professionals offer guidance to ensure you understand each step of the GST Registration…
Comprehensive Online GSTR-9 Filing Services
StartbizzindiaOur seasoned professionals offer guidance to ensure you understand each step of the GSTR-9 filing…
Comprehensive Guide to Section 8 Company Registration in India
StartbizzindiaAre you considering Section 8 Company registration in India? Look no further than StartBizzIndia for…
Online Trust Registration in India: Simplifying Your Journey with StartBizzIndia.com
StartbizzindiaEmbark on your journey of social impact with StartBizzIndia.com – Your Trusted Partner for Trust…