GSTR-9 Annual Return: Complete Filing Guide | Kallapotti Learn

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 GSTR-9 is the annual GST return reconciling all monthly filings for a financial year. Learn who must file, due dates, sections, and late fee rules.

  7 min read  Updated 16 September 2026  Ahopez Innovations Team GSTR-9Annual ReturnGST ReconciliationFinancial Year GSTR-9 is an annual return filed by regular GST taxpayers that consolidates all transactions reported in GSTR-1 and GSTR-3B through the financial year. It serves as a year-end reconciliation and is filed once per financial year.

## Who Must File GSTR-9?

CategoryFiling RequirementRegular taxpayers — Turnover > ₹2 CroreMandatoryRegular taxpayers — Turnover ≤ ₹2 CroreExempted by CBIC (optional to file)Regular taxpayers — Turnover > ₹5 CroreMandatory GSTR-9 + Self-Certified GSTR-9C Reconciliation StatementComposition scheme taxpayersExempted (file GSTR-4 annual return instead)Input Service Distributors, TDS/TCS deductorsNot required## Due Date

The due date for GSTR-9 is 31st December of the year following the financial year. For FY 2024-25, the deadline is 31st December 2025; for FY 2025-26, it is 31st December 2026.

## What GSTR-9 Covers

PartDescriptionPart IBasic taxpayer informationPart IIDetails of outward and inward supplies declared in GSTR-3BPart IIIITC declared in GSTR-3B during the yearPart IVDetails declared/amended in annual GSTR-1Part VTransactions not included in GSTR-3B but required for this yearPart VIOther information — HSN summary, late fees, demands, refunds Important Rationalized Late Fee for GSTR-9: For turnover up to ₹5 Crore: ₹50/day (₹25 CGST + ₹25 SGST), capped at 0.04% of turnover. For turnover ₹5 Cr to ₹20 Cr: ₹100/day, capped at 0.04%. For turnover > ₹20 Cr: ₹200/day, capped at 0.5% of turnover.

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