GSTR-9 and GSTR-9C Explained: Who Files, Due Dates and What to Reconcile

At the end of each financial year, GST-registered businesses above certain turnover thresholds file an annual return, and larger businesses a reconciliation statement too. This guide explains both.

GSTR-9: The Annual Return

GSTR-9 consolidates the year's GST data: outward supplies, tax payable, input tax credit, tax paid, and adjustments. Much of it is auto-populated from the year's GSTR-1, GSTR-3B and GSTR-2B.

• Mandatory for registered taxpayers with aggregate turnover above ₹2 crore.
• Optional for those at or below ₹2 crore.
• Composition taxpayers file GSTR-4 instead.

GSTR-9C: The Reconciliation Statement

GSTR-9C reconciles the turnover and tax in the audited financial statements with GSTR-9, explaining differences.

• Required for taxpayers with aggregate turnover above ₹5 crore.
• Self-certified by the taxpayer since FY 2020-21 — no CA certification needed.

Due Date

Both are due by 31 December following the financial year, unless extended.

What to Reconcile Before Filing

1. Sales in the books against GSTR-1 and GSTR-3B.
2. Tax liability reported against tax paid.
3. Input tax credit claimed against GSTR-2B.
4. Credit reversals, including for blocked items and exempt use.
5. Turnover in the audited accounts against GSTR-9, for 9C.
6. HSN-wise summary of supplies.

Additional Liability

If the reconciliation shows tax was under-paid, pay it with interest through DRC-03 before filing, and report it.

What You Can't Do Through GSTR-9

The annual return reports what happened in the year's returns. New credit generally can't be claimed through GSTR-9 itself, and credit for the year must be claimed in a return by 30 November of the following year.

Late Fee

A late fee applies for each day of delay, capped as a percentage of turnover.

Getting Help

Think Filing reconciles the year's GST data and prepares and files GSTR-9 and GSTR-9C.