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GST Annual Return Filing (GSTR-9 & 9C)

GST Annual Return Filing is a mandatory compliance requirement for businesses registered under GST. It involves filing GSTR-9, which provides a consolidated summary of the financial year’s transactions, and GSTR-9C, a reconciliation statement applicable to businesses exceeding a specified turnover limit.

Filing annual GST returns ensures transparency, accuracy, and compliance with tax laws, helping businesses avoid penalties and maintain smooth operations. At Legal Kamkaj, we offer expert assistance to simplify the GSTR-9 and GSTR-9C filing process, ensuring accuracy, timely submission, and hassle-free compliance.

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Register Your GST Annual Return Filing ?

What is GST Annual Return Filing (GSTR-9 & GSTR-9C)?

GST Annual Return Filing is a mandatory compliance requirement for businesses registered under the Goods and Services Tax (GST). It involves the submission of two key forms:

  1. GSTR-9 (Annual Return)
  • A consolidated summary of all outward and inward supplies, taxes paid, input tax credit (ITC) claimed, and adjustments made during the financial year.
  • Applicable to all regular taxpayers registered under GST.
  • Helps in reconciling monthly or quarterly GST returns (GSTR-1 & GSTR-3B).

  1. GSTR-9C (Reconciliation Statement & Certification)
  • A reconciliation statement between the audited financial statements and the GST returns filed.
  • Mandatory for businesses with an annual turnover exceeding ₹5 crore.
  • Requires certification from a Chartered Accountant (CA) or Cost Accountant.

  • At Legal Kamkaj, we offer expert services for GSTR-9 and GSTR-9C filing, ensuring error-free, timely, and hassle-free compliance.

Benefits of GST Annual Return Filing (GSTR-9 & GSTR-9C)

Ensures Legal Compliance

Avoid penalties and stay GST-compliant by filing annual returns on time.

Prevents Penalties & Late Fees

Timely filing helps businesses avoid unnecessary financial penalties and interest.

Maximizes Input Tax Credit (ITC)

Proper reporting ensures that businesses claim all eligible tax credits, reducing tax liability.

Improves Financial Transparency

GSTR-9 provides a consolidated summary of sales, purchases, and tax payments for better financial tracking.

Simplifies Audits & Reconciliation

GSTR-9C helps businesses match their GST returns with audited financial statements, reducing errors.

Builds Business Credibility

Proper GST compliance enhances trust with investors, banks, and tax authorities, making financial transactions smoother.

Documents Required for GST Annual Return Filing (GSTR-9 & GSTR-9C)

To file GSTR-9 & GSTR-9C smoothly, businesses need to provide the following documents:

  1. GSTIN & Login Credentials : Required to access the GST portal.
  2. GSTIN & Business Details : GST registration number, business name, and address.
  3. GST Return Data : Copies of GSTR-1, GSTR-3B, and tax payment details.
  4. Financial Statements : Balance sheet, Profit & Loss account, and Trial balance.
  5. Tax Payment Details : GST challans and details of any late fees or interest paid.
  6. ITC & Turnover Reconciliation : Matching Input Tax Credit (ITC) and total sales with financial records.
  7. Audit Report (For GSTR-9C) : Required for businesses with turnover above ₹5 crore, certified by a CA.
Documents Required for GST Annual Return Filing

GST Annual Return Filing Charges (GSTR-9 & GSTR-9C)

  1. GSTR-9 Filing Charges

    • Starts from Rs. 12,000/- (for businesses with turnover up to ₹1 crore)
    • Rs.12,000/- to Rs. 20,000/- (for turnover above ₹1 crore)

  2. GSTR-9C Filing Charges (For Turnover Above ₹5 Crore)

    • Starts from Rs. 25,000/- including reconciliation & CA certification.

  3. Includes:

    • Expert assistance for accurate filing
    • Reconciliation of data & ITC verification
    • Timely submission to avoid penalties

GST Annual Return Filing Charges

Who Needs to File GSTR-9 & GSTR-9C?

GSTR-9 (Annual Return) Filing Eligibility

  • Mandatory for all businesses registered under GST, except:

❌ Composition Taxpayers (They file GSTR-4 instead)
❌ Casual Taxable Persons (Temporary GST holders)
❌ Input Service Distributors (ISD)
❌ Non-Resident Taxable Persons
❌ E-commerce Operators (Who collect TCS under GST)

👉 Exemption: Businesses with an annual turnover below ₹2 crore are exempt but can file voluntarily.

  • GSTR-9C (Reconciliation Statement) Filing Eligibility

✅ Mandatory for businesses with turnover exceeding ₹5 crore in a financial year.
✅ Requires Certification by a Chartered Accountant (CA) or Cost Accountant.

👉 Purpose: Ensures reconciliation between GST returns and audited financial statements.

GSTR-9 & GSTR-9C Filing Rules

GSTR-9 & GSTR-9C Filing
  • Due Date: Generally, 31st December of the following financial year (subject to extensions).
  • Late Fees: ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of turnover.
  • Exemptions: Businesses with turnover below ₹2 crore are exempt from GSTR-9 filing.
  • Reconciliation: Data in GSTR-9 should match with GSTR-1 & GSTR-3B filings.

Step-by-Step Process for Filing GSTR-9 & GSTR-9C

  1. How to File GSTR-9?

    • Login to GST Portal (gst.gov.in)
    • Go to ‘Annual Return’ Section
    • Select the Financial Year
    • Download GSTR-9 Summary and verify data
    • Enter Sales, ITC & Tax Paid Details
    • Review & Submit the Return
    • Pay Late Fees (if applicable)
    • File the Return with DSC or EVC

  2. How to File GSTR-9C?

    • Prepare Reconciliation Statement – Compare GST returns with audited financials
    • Get the Statement Certified by a CA
    • Upload and submit on GST Portal
    • File with DSC/EVC after CA approval

Top Reasons to Choose Legal Kamkaj for GST Annual Return Filing

  1. Expert GST Consultants : Our team ensures accurate & hassle-free GST annual return filing.
  2. Timely & Error-Free Filing : Avoid penalties with on-time submission & precise tax calculations.
  3. Affordable Pricing : Transparent pricing with no hidden charges.
  4. Personalized Assistance : Dedicated support for all GST-related queries.
  5. Complete Compliance Support : From documentation to reconciliation, we handle everything.
FAQs on GST Annual Return Filing
  • A GST Annual Return is a yearly summary of a taxpayer’s GST activities, including sales, purchases, tax paid, and input tax credit (ITC) claimed. It is filed using Form GSTR-9.

All registered taxpayers under GST, except:

  • Composition taxpayers (who file GSTR-9A)
  • Input Service Distributors (ISD)
  • Casual taxable persons
  • Non-resident taxable persons
  • Persons paying TDS under GST
  • GSTR-9: For regular taxpayers
  • GSTR-9A: For composition taxpayers (no longer required from FY 2019-20 onwards)
  • GSTR-9C: For taxpayers with turnover above ₹5 crore, requiring a reconciliation statement
  • The due date is 31st December of the following financial year, unless extended by the government.