# GSTR-9 (GST annual return)

> GSTR-9 is the annual GST return. It brings together a regular taxpayer's sales, purchases, input tax credit and tax paid for the whole financial year, as reported in GSTR-1 and GSTR-3B, and is due by 31 December after the year ends. It is optional if your turnover is up to ₹2 crore.

In EaseDesk: EaseDesk prepares GSTR-9 data from your own records, month by month, with GSTR-1, GSTR-3B, GSTR-2B and your books side by side and the HSN summaries of sales and purchases, so differences are found before you file.

## Why it matters to your business

GSTR-9 is your last look at the year. It is where sales you missed, credit you claimed twice or
never claimed, and tax you still owe come to light. It cannot be revised after filing, and
30 November and the annual return are also the cut-off for claiming the year's
[input tax credit](/glossary/itc) and for [credit notes](/glossary/credit-note), so the work
before filing matters more than the form itself.

## How it works

As of October 2026:

- It has tables for outward supplies, [input tax credit](/glossary/itc) claimed and reversed, tax
  paid, changes made after the year, and an [HSN](/glossary/hsn-code) summary of sales and
  purchases.
- Most figures are drawn by the portal from your [GSTR-1](/glossary/gstr-1) and
  [GSTR-3B](/glossary/gstr-3b), with your credit compared against the year's
  [GSTR-2B](/glossary/gstr-2b). You confirm or correct them against your books.
- Extra tax found while preparing it is paid through form DRC-03. Extra credit cannot be claimed
  through GSTR-9.
- It is filed for each [GSTIN](/glossary/gstin) separately.
- A late fee is charged for each day of delay, with lower rates for smaller turnovers.

## An example

A Nagpur distributor with a turnover of ₹8 crore prepares GSTR-9 for 2025-26. Its books show sales
of ₹8.02 crore, but GSTR-1 for the year adds up to ₹7.98 crore: one invoice of ₹4 lakh was never
reported. The distributor reports it and pays the tax with interest through DRC-03, then files
GSTR-9 and GSTR-9C before 31 December 2026.

## Common mistakes

- Filing straight from the portal's figures without comparing them with the books.
- Leaving reconciliation until the last week of December.
- Trying to claim missed credit in GSTR-9.
- Forgetting the HSN summary of purchases.

## Questions

### Who must file GSTR-9?

Every regular GST-registered business with a turnover of more than ₹2 crore in the financial year. Below that it is optional. Composition dealers file GSTR-4 instead, and casual and non-resident taxpayers are not covered.

### What is the due date of GSTR-9?

31 December after the end of the financial year. For 2025-26 that is 31 December 2026, unless the government extends it.

### What is GSTR-9C?

A reconciliation statement between your annual return and your audited accounts. It is filed with GSTR-9, self-certified, when your turnover is more than ₹5 crore.

### Can GSTR-9 be revised?

No. Once filed it cannot be changed, so reconcile your books with GSTR-1, GSTR-3B and GSTR-2B before you file.

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Source: https://www.easedesk.com/glossary/gstr-9 · Updated 2026-10-02 · EaseDesk