How to File GSTR-9 and GSTR-9C: The Annual Return
Regular taxpayers file an annual return, GSTR-9, consolidating the year's GSTR-1 and GSTR-3B filings. Larger taxpayers also file a reconciliation statement, GSTR-9C. Both are due on 31 December of the next financial year.
Who has to file
- GSTR-9 — every regular taxpayer, but optional if aggregate annual turnover is up to ₹2 crore (this relief is renewed by notification each year — confirm for the year you are filing).
- GSTR-9C — required only if aggregate turnover exceeds ₹5 crore. It is self-certified — no CA or CMA certification is needed since FY 2020–21.
- Composition taxpayers file CMP-08 and GSTR-4 instead; GSTR-9A is not required. Casual and non-resident taxpayers, ISDs and TDS/TCS deductors do not file GSTR-9.
File GSTR-9 before GSTR-9C — the portal enables 9C only once 9 is filed. All GSTR-1 and GSTR-3B returns for the year must be filed first.
Filing GSTR-9
Step 1 — Open and download the system computed summary
Log in, go to Services → Returns → Annual Return, select the financial year, and click Prepare Online on the GSTR-9 tile. Answer whether you want to file a nil return. Then download the three summaries the portal offers — GSTR-9 system computed, GSTR-1 summary and GSTR-3B summary — and keep them beside your books.
Step 2 — Work through the tables
| Part / Tables | What it covers |
|---|---|
| II — Tables 4, 5 | Outward supplies: 4 is taxable supplies and advances; 5 is nil-rated, exempt, non-GST and supplies without tax. Auto-filled from GSTR-1, editable. |
| III — Tables 6, 7, 8 | Input tax credit: 6 is ITC availed (from GSTR-3B, split by type); 7 is ITC reversed; 8 reconciles ITC availed against GSTR-2A/2B for the year. |
| IV — Table 9 | Tax paid during the year, as declared in GSTR-3B. |
| V — Tables 10 to 14 | Transactions of this FY that were declared or corrected in the next FY's returns (April to the specified cut-off) — amendments, ITC of the previous year claimed later, differential tax paid. |
| VI — Tables 15 to 19 | Demands and refunds, supplies received from composition dealers and goods sent on approval, HSN-wise summary of outward (17) and inward (18) supplies, and late fee payable. |
Several tables in Parts V and VI are made optional for the year by notification — check which apply before spending time on them. The HSN summary of inward supplies (Table 18) is the one most often relaxed.
Step 3 — Compute, pay late fee, file
Click Compute Liabilities. GSTR-9 has no facility to pay tax — only late fee. If you discover additional tax liability while preparing it, pay that separately through Form DRC-03 (Services → User Services → My Applications → Intimation of Voluntary Payment). Pay any late fee, Preview (PDF or Excel), then File GSTR-9 with DSC or EVC. It cannot be revised once filed.
Filing GSTR-9C
GSTR-9C reconciles the figures in your audited financial statements with the annual return.
- On the GSTR-9C tile choose Prepare Online, or download the GSTR-9C offline utility (an Excel workbook), fill it, and generate a JSON to upload.
- Part A — Reconciliation. Tables 5 to 8 reconcile turnover; Tables 9 to 11 reconcile the tax paid; Tables 12 to 16 reconcile ITC. For each difference, give a reason.
- Part B — Certification. Self-certified by the taxpayer.
- Attach the balance sheet and profit & loss account (PDF or JPEG).
- File with DSC or EVC. Any additional liability the reconciliation reveals is again paid through DRC-03, not through 9C.
Common problems
| What you see | What to do |
|---|---|
| “File GSTR-9 first” when opening 9C | GSTR-9C is enabled only after GSTR-9 is filed for the same year. |
| System computed values differ from your books | Expected — the summary is only from filed returns. Edit the tables to your books and use Part V / the 9C reconciliation to explain the gap. |
| Additional tax found while preparing the return | Pay via DRC-03. Neither GSTR-9 nor GSTR-9C can collect tax. |
| Late fee on GSTR-9 | ₹100 per day (₹50 CGST + ₹50 SGST) subject to a turnover-linked cap; smaller taxpayers have a lower cap by notification. Confirm on the portal. |
| Offline utility JSON rejected | Use the current version of the utility for that financial year; an old version's schema will fail validation. |
Key takeaways
- GSTR-9 is optional up to ₹2 crore turnover; GSTR-9C is required above ₹5 crore and is self-certified.
- File all GSTR-1 and GSTR-3B for the year first, then GSTR-9, then GSTR-9C.
- Both returns reconcile and disclose — neither can pay tax. Additional liability goes through DRC-03.
- Which optional tables apply changes every year by notification — check before you start.
- Neither return can be revised after filing.
Frequently asked questions
It is optional if your aggregate annual turnover is up to Rs 2 crore - that relief is renewed by notification each year. Above that it is mandatory for regular taxpayers.
Only taxpayers with aggregate turnover above Rs 5 crore. Since FY 2020-21 it is self-certified - no CA or CMA certification is required. File GSTR-9 first; 9C is enabled only after.
Through Form DRC-03 (Services - User Services - My Applications - Intimation of Voluntary Payment). GSTR-9 and GSTR-9C can only report and reconcile; they cannot collect tax.
No. Neither GSTR-9 nor GSTR-9C can be revised once filed, so reconcile carefully against your books and the system-computed summary before filing.