Step-by-Step Guide for GSTR-9 Annual Return Filing

GSTR-9 is a mandatory annual GST return that consolidates all monthly and quarterly GST returns filed during a financial year.
It provides a complete summary of outward supplies, inward supplies, ITC, tax paid, and demands.

This blog explains the complete step-by-step process for GSTR-9 annual return filing, helping businesses remain compliant and audit-ready.

What Is GSTR-9?

GSTR-9 is an annual return that summarizes:

GSTR-1 (Sales details)
GSTR-3B (Tax payment & ITC)
Amendments made during the year

It ensures that yearly GST data is reconciled and declared accurately.

Who Is Required to File GSTR-9?

GSTR-9 must be filed by:

Regular GST taxpayers
Businesses registered under GST during the year

Not Required to File GSTR-9:

Composition taxpayers (file GSTR-4)
Casual taxable persons
Non-resident taxable persons
Input Service Distributors (ISD)

GSTR-9 Due Date

Return	Due Date
GSTR-9 (Annual)	31st December of next financial year

Late filing attracts penalties.

Documents Required for GSTR-9 Filing

Filed GSTR-1 returns
Filed GSTR-3B returns
GSTR-2A / GSTR-2B statements
Books of accounts
GST payment challans
Credit & debit notes

Tables Covered in GSTR-9

Table	Description
4	Outward supplies
5	Exempt & non-GST supplies
6	Input Tax Credit availed
7	ITC reversals
9	Tax paid
10–11	Amendments
12–13	ITC of previous year
18	HSN summary

Step-by-Step Process for GSTR-9 Annual Return Filing

Step 1: Login to GST Portal

Login using GSTIN, username, and password
Go to Returns → Annual Return

Step 2: Select Financial Year

Choose the relevant financial year
Click Prepare Online

Step 3: Auto-Populated Data Review

Portal auto-fetches data from:
- GSTR-1
- GSTR-3B
Review all tables carefully

Step 4: Update Missing or Correct Data

Enter:
- Unreported supplies
- ITC reversals
- HSN-wise summary
Ensure consistency with books

Step 5: Compute Late Fee (If Any)

System auto-calculates late fees
No additional tax payment allowed through GSTR-9

Step 6: Preview GSTR-9

Download draft GSTR-9
Cross-check totals with annual books

Step 7: File GSTR-9

File using:
- DSC (Companies & LLPs)
- EVC (Individuals / Proprietors)

Step 8: Download Acknowledgement

Download ARN & filed return
Keep for audits and departmental scrutiny

Common Mistakes in GSTR-9 Filing

❌ Mismatch between GSTR-1 & GSTR-3B
❌ Incorrect ITC reporting
❌ Missing HSN summary
❌ Ignoring ITC reversals
❌ Filing without reconciliation

Late Fee for GSTR-9

Category	Late Fee
Per Day	₹200 (₹100 CGST + ₹100 SGST)
Maximum	0.5% of turnover per Act

Timely filing avoids heavy penalties.

Importance of GSTR-9 Filing

Mandatory annual GST compliance
Reduces audit & notice risk
Improves GST compliance rating
Ensures accurate ITC reporting
Required for future reconciliations

How Saving Mantra Helps with GSTR-9 Filing

Saving Mantra offers expert annual GST compliance services, including:

GSTR-9 preparation & filing
Yearly GST reconciliation
ITC validation with GSTR-2B
Error identification & correction
GST audit & notice support

✔ Audit-ready compliance
✔ Zero mismatch approach
✔ Expert GST review

Frequently Asked Questions (FAQs)

Q1. Is GSTR-9 mandatory for Nil turnover?
Yes, unless specifically exempted by notification.

Q2. Can GSTR-9 be revised after filing?
No. Once filed, it cannot be revised.

Q3. Can tax be paid through GSTR-9?
No. Any additional liability must be paid through DRC-03.

Q4. Is GSTR-9 required if GST registration was cancelled mid-year?
Yes, for the period registration was active.

Disclaimer

This article is for informational purposes only. GST laws, return formats, and due dates are subject to change as per government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

Step-by-Step Guide for GSTR-9 Annual Filing