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

		 Special Become an Affiliate Partner & Earn Lifetime Commissions [Explore Partner Program ](/partner)

  [ Kallapotti](/) [Home](/) [Features](/#features) [About](/about-us) [Pricing](/pricing) [FAQ](/faq) [GST Calculator](/gst-calculator) [Learn](/learn) [Contact](/contact-us?intent=demo) [](/search) [Book Demo](/contact-us) [Access Portal ](https://links.kallapotti.com/portal) [ All Articles](/learn) GST Returns # GSTR-9 Annual Return: Complete Filing Guide

 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 15 March 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 CroreOptional (exempt but recommended)Composition scheme taxpayersFile GSTR-9A insteadInput Service DistributorsNot requiredTDS/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, it is due by 31st December 2025.

## 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 Late fee for GSTR-9: ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the state. File on time — reconcile GSTR-1 and GSTR-3B data through the year to make GSTR-9 stress-free.

 ## File GST returns with zero manual work

 Kallapotti generates GSTR-1-ready data, auto-calculates HSN codes, and tracks ITC — all from
				your daily billing. [Start 14-Day Free Trial ](/pricing) [← Browse all articles](/learn) [ Kallapotti](/) Enterprise-grade billing platform built for scale. Fast invoices, inventory control, and
					multi-terminal billing for modern businesses. [](https://www.instagram.com/kallapotti.pos/) [](https://www.linkedin.com/showcase/kallapotti-pos/) [](https://www.trustpilot.com/review/kallapotti.com) Products & Solutions - [Platform Features](/#features)
 - [Pricing Plans](/pricing)
 - [GST Calculator](/gst-calculator)
 - [Restaurant Billing POS](/restaurant-billing-software)
 - [Affiliate Partner Program](/partner)
 - [About Us](/about-us)
 - [Book a Demo](/contact-us)
 Support - [Help Center](/contact-us)
 - [Priority Email](mailto:support@kallapotti.com)
 - [Documentation](/documentation)
 - [API Docs](/api-docs)
 - [Security & Trust](/security)
 Legal - [Terms of Service](/terms_of_service)
 - [Privacy Policy](/privacy-policy)
 - [Return Policy](/return&cancellation-policy)
 - [Shipping Policy](/shipping-policy)
 © 2026 Kallapotti POS Billing. All rights reserved.

 The best GST billing software for small business & retail shop management in Kumbakonam, Tamil Nadu & India.

 [Powered by AhopeZ Innovations.](https://ahopez.in)

  Service Health: 99.99% [ Home](/) [ Learn](/learn) [ Support](https://wa.me/919363727215) [ Partner](/partner)  More