- Home > GST
GSTR-9 Annual Filing
GSTR-9 is the annual return that GST-registered taxpayers (except a few specific cases) must file to provide a consolidated summary of their GST activities for a financial year. It includes details of all outward and inward supplies, tax paid, input tax credit (ITC) availed, and adjustments made during the year.
Who Needs to File GSTR-9 ?
The following taxpayers are required to file GSTR-9:
- Regular taxpayers registered under GST.
- SEZ units and developers.
- Casual taxpayers (who registered and conducted business during the year).
Exemptions from Filing GSTR-9
The following are not required to file GSTR-9:
- Taxpayers registered under the Composition Scheme (file GSTR-9A instead).
- Input Service Distributors (ISDs).
- Non-resident taxpayers.
- Casual taxpayers who have opted for the composition scheme.
- TDS/TCS deductors under GST.
Important Timelines
- Due Date: GSTR-9 must be filed by 31st December of the subsequent financial year.
Documents Required
1. GSTIN of Business Entity/Seller
2. Details of total Inward and Outward Supplies in the Financial Year
3. Income Tax Credit Ledger for the Financial Year
4. GST Reconciliation Statement
5. Details of the Block Credit, Capital Goods, and related documents
2. Details of total Inward and Outward Supplies in the Financial Year
3. Income Tax Credit Ledger for the Financial Year
4. GST Reconciliation Statement
5. Details of the Block Credit, Capital Goods, and related documents