Up to ₹2 crore turnover
GSTR-9 optional under the yearly exemption notification.
- Confirm the FY 2025-26 position before skipping
- Voluntary filing records your reconciliation
GSTR-9 Annual Return Filing
GSTR-9 Annual Return Filing FY 2025-26 reconciled and filed before 31 December 2026.
GSTR-9 is the yearly GST return that pulls a full year of GSTR-1 and GSTR-3B into one statement. A Chartered Accountant reconciles it with your books and GSTR-2B, fixes the gaps, and files it, with GSTR-9C where your turnover requires it.
Qualified CA / CS partners10-15 working daysBest for: Registered taxpayers above ₹2 crore turnover
Starting at
₹4,999 onwards
Annual GST
Registered taxpayers above ₹2 crore turnover
GSTR-9 annual consolidation
GSTR-9C reconciliation statement
FY 2025-26 split-rate reconciliation
ITC and tax differential review with DRC-03
Timeline
10-15 working days
What it is
Annual GST, explained in plain English.
GSTR-9 is the annual return every regular GST taxpayer above the notified turnover limit files under section 44 of the CGST Act. It summarises the year's outward supplies, input tax credit, tax paid and the corrections made after the year ended. Most of the form is auto-filled from your GSTR-1, GSTR-3B and GSTR-2B, which is exactly why it matters: it puts your own monthly figures side by side for the department, and any gap between them is where scrutiny notices start. GSTR-9 is filed once per GSTIN, so registrations in three states mean three annual returns.
Above ₹5 crore aggregate turnover, GSTR-9C is also needed. See the GSTR-9C reconciliation statement page for what it reconciles and how we file it.
Key terms
The vocabulary you'll see on the portal.
GSTR-9
Annual return under section 44 of the CGST Act consolidating the year's outward supplies, ITC, tax paid and later corrections. Filed once per GSTIN.
GSTR-9C
Reconciliation statement tying GSTR-9 to audited or final financial statements. Needed above ₹5 crore turnover and self-certified since FY 2020-21.
Aggregate annual turnover
PAN-level turnover deciding the obligation: optional up to ₹2 crore, GSTR-9 above ₹2 crore, plus GSTR-9C above ₹5 crore.
Table 8
Compares ITC available in GSTR-2B with ITC claimed in GSTR-3B. A large gap is the most common notice trigger.
DRC-03
Form used to pay additional tax found during reconciliation, with interest at 18% a year, before filing GSTR-9.
Three-year time bar
No GST return can be filed more than three years after its due date, enforced on the portal from 2025.
Routes & scenarios
Match the situation to the right fix.
Above ₹2 crore up to ₹5 crore
GSTR-9 mandatory, GSTR-9C not required.
- Full-year consolidation of GSTR-1 and GSTR-3B
- Books vs returns reconciliation
- Split-rate check around 22 September 2025
Above ₹5 crore turnover
Both GSTR-9 and self-certified GSTR-9C required.
- Turnover and tax reconciled to financial statements
- Every difference explained in working papers
- HSN summary cross-checked
The process
Annual GST - from kickoff to confirmation.
01
Review
We download your GSTR-1, GSTR-3B and GSTR-2B for the year and list any pending returns.
02
Reconcile
We match sales and purchase registers to the returns, check the rate split around 22 September 2025, and quantify short-paid tax or excess ITC. A CA signs off before anything is filed.
03
Draft
We prepare GSTR-9, and GSTR-9C where needed, with a note explaining every adjustment.
04
Settle
Any additional tax is paid through DRC-03 with interest, so it is reported in the return.
05
File
After your approval, we file with your DSC or EVC and send you the acknowledgement and working file.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
GST portal login or an authorised session with you
Sales and purchase registers for April 2025 to March 2026
Audited or final financial statements and trial balance
Ledger of input tax credit and details of ITC reversed
Credit notes and debit notes, including those issued after 31 March 2026
Details of advances received and adjusted
HSN-wise summary of sales and purchases
Previous DRC-03 challans, if any
Annual GST FAQ
Common questions, answered.
Still unsure if Annual GST is right for your case? Talk to our team and we will walk you through your specifics.
Still have questions?
Tell us about your case and our team will walk through it and outline next steps.
Talk to our team →Every regular GST taxpayer whose aggregate annual turnover is above ₹2 crore must file GSTR-9. Taxpayers with aggregate turnover up to ₹2 crore are exempted by notification for recent years; confirm each year. Composition taxpayers, Input Service Distributors, TDS and TCS registrants, casual and non-resident taxable persons do not file GSTR-9.
Ready when you are
Let's get your Annual GST sorted this week.
Our team will get on a call with you, confirm scope and start the work.