GSTR-9 Annual Return: Tables, Reconciliation & Due Date

What is GSTR-9?

GSTR-9 is the annual consolidated GST return. It reconciles everything you reported in 12 monthly GSTR-1 and GSTR-3B filings against your final audited financial statements for the year.

Who Files

Every regular GST taxpayer with aggregate annual turnover above ₹2 crore
Below ₹2 crore — optional (waived since FY 2017-18)
Composition dealers — file GSTR-9A (currently waived too)
Not required for ISDs, casual taxable persons, NRTPs, and TDS/TCS deductors

Due Date and Penalty

Due date: 31 December of the following financial year
Late fee: ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover
Cannot revise — only one shot per year

Six Parts of GSTR-9

Part I — Basic Details

Auto-filled — GSTIN, legal name, trade name, financial year.

Part II — Details of Outward and Inward Supplies (Tables 4 & 5)

Table 4 — Taxable outward supplies on which tax is payable
Table 5 — Outward supplies on which tax is not payable (exports under LUT, exempt, nil-rated, non-GST)

Part III — Input Tax Credit (Tables 6, 7, 8)

Table 6 — ITC availed (auto-populated from GSTR-3B with edit option)
Table 7 — ITC reversed and ineligible
Table 8 — Other ITC related information — comparison with GSTR-2A

Part IV — Tax Paid (Table 9)

Auto-populated from GSTR-3B. Shows tax payable, paid in cash, paid through ITC, interest, late fee, penalty.

Part V — Transactions of Previous FY Declared in Current FY (Tables 10–14)

Adjustments declared in April–November (or up to GSTR-9 filing) of the next FY but pertaining to the FY being reported.

Part VI — Other Information (Tables 15–19)

Table 15 — Refunds and demands
Table 16 — Supplies received from composition dealers, deemed supplies, goods sent on approval
Table 17 — HSN-wise summary of outward supplies
Table 18 — HSN-wise summary of inward supplies
Table 19 — Late fee payable and paid

Pre-Filing Reconciliation Checklist

Total of all GSTR-1 outward supplies must match Table 4 + 5
Total of all GSTR-3B Table 4(A)(5) must match Table 6
Tax paid per GSTR-3B Table 6.1 must match Table 9
Difference between books and GSTR returns — investigate and disclose
ITC claimed but not in GSTR-2A — quantify and explain
RCM liabilities — match GSTR-3B Table 3.1(d) with books
Credit notes issued — confirm reflection in GSTR-1 Table 9B

GSTR-9C — Reconciliation Statement

GSTR-9C is required if aggregate annual turnover exceeds ₹5 crore. It reconciles your GSTR-9 to your audited financial statements line by line.

From FY 2020-21, GSTR-9C is self-certified by the taxpayer (earlier required CA certification). Late fee for non-filing: same as GSTR-9.

HSN Summary in GSTR-9

Outward HSN summary (Table 17):

Turnover up to ₹5 crore — 4-digit HSN mandatory for B2B; HSN with turnover > 10% of total
Turnover above ₹5 crore — 6-digit HSN mandatory

Inward HSN summary (Table 18) is optional but recommended.

Practical Filing Tips

Start reconciliation in October, not December
Maintain a monthly reconciliation worksheet — saves enormous effort at year-end
Document every difference between GSTR-9 and books in a memo for audit defence
File even if not required — useful for due diligence and bank funding
Once submitted, cannot revise — review everything thoroughly first

In iAccounting

iAccounting auto-builds Tables 4 through 18 of GSTR-9 from your transaction history. Differences between books and returns are flagged with drill-down to source vouchers. GSTR-9C reconciliation is generated alongside.

See annual return automation →

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