Registered taxpayers under GST are generally required to file an annual return consolidating the year’s outward and inward supplies, tax paid, and input tax credit.
GSTR-9 — the annual return
GSTR-9 is the annual return that summarises, for a financial year, the details already reported in the periodic returns (such as GSTR-1 and GSTR-3B). Applicability and any exemption by turnover are prescribed under the GST law and have varied over the years.
GSTR-9C — the reconciliation statement
GSTR-9C is a reconciliation statement between the figures reported in the annual return and the audited/annual financial statements. Following amendments to the law, it is filed on a self-certified basis by taxpayers above the prescribed turnover.
Due date
The annual return and reconciliation statement are ordinarily due by a date following the close of the financial year, as notified. Due dates are sometimes extended by notification — please confirm the current due date before filing.
Why it matters
The annual return is an opportunity to reconcile the year’s filings, identify and correct mismatches, and ensure that input tax credit and output liability are properly reflected.
This note is for general information only and does not constitute professional advice. GST provisions, turnover thresholds, and due dates are governed by the GST law and notifications and may change; please verify the current position or seek advice for your specific circumstances.