Share quarterly data and summary documents. We consolidate for annual return filing.
Who should File GSTR 9?
All regular taxpayers whose annual aggregate turnover (AATO) exceeds ₹2 Crore. If your AATO exceed ₹5 Crore, you should file GSTR-9C after GSTR-9 filing. Refer GSTR 9C Annual Filing Service Plan for more information.
Can I revise the GSTR-9 that has been filed?
No, once you have filed GSTR-9, you cannot make any revisions.
Is GSTR 9 mandatory for less than Rs.2 crore?
No, the GST department made GSTR-9 optional for businesses with less than Rs.2 crore to ease the compliance burden.
I cancelled my GST registration mid-year. Do I still file GSTR-9?
Yes. GSTR-9 must be filed for the period the registration was active during the financial year, provided you were a regular taxpayer.
Can I pay additional tax liability through GSTR-9?
Yes. If you find unpaid tax during reconciliation, you can pay it using Form DRC-03.
Can I claim missed Input Tax Credit (ITC) in GSTR-9?
No. You cannot claim new ITC through GSTR-9. Any ITC not claimed in your monthly GSTR-3B (within the time limit, usually November of the following year) is permanently lost. GSTR-9 is only for reporting and reconciling what was already claimed or reversed.
Do I need to file GSTR-9 if I have "Nil" transactions?
Yes. If your turnover was above ₹2 crore or if you wish to maintain a clean compliance record for an active GSTIN, you must file a Nil GSTR-9. You cannot file it if your GSTR-1 or GSTR-3B for any month of that year is still pending