GSTR-9 – Annual Return
Filed once per year — consolidates all GST returns for the complete financial year
INR 2,500/- onwards
- Annual GSTR-9 compilation from GSTR-1 and GSTR-3B data
- Reconciliation of outward and inward supplies for the full year
- ITC availed, reversed and ineligible — annual reconciliation
- Tax paid — CGST, SGST, IGST, cess — annual summary
- Difference identification and payment of outstanding liability
- Input Tax Credit lapsing computation and advisory
- Filing with DSC / EVC as applicable
- Coordination with GSTR-9C (if applicable)