GSTR-9 Annual Return Filing in India
Expert Assistance with Tax Pal Solutions
Filing your GSTR-9 Annual Return is a legal requirement for most GST-registered businesses. At Tax Pal Solutions, we ensure your returns are filed accurately, on time, and without penalties. Our GST professionals reconcile your data, validate entries, and submit returns with precision — so you stay fully compliant and stress-free.
Why Businesses Choose Tax Pal Solutions
- End-to-end annual GST compliance support
- Error-free reconciliation of GSTR-1, GSTR-3B, and financials
- CA-reviewed filing for maximum accuracy
- Trusted by 20,000+ businesses across India
- Dedicated support team to resolve GST notices & queries
What is GSTR-9?
GSTR-9 is the annual GST return that summarizes a taxpayer’s entire year of GST activities. It consolidates:
- Outward & inward supplies (sales and purchases)
- Input Tax Credit (ITC) claimed, reversed, or ineligible
- Taxes paid under CGST, SGST, IGST, and cess
- Adjustments for interest, refunds, and demands
This ensures data reconciliation between monthly/quarterly returns (GSTR-1 & GSTR-3B) and yearly financial statements.
Types of GSTR-9 Forms
| Form | Applicable To | Purpose |
|---|---|---|
| GSTR-9 | Regular taxpayers | Consolidated return of outward/inward supplies, ITC, and tax paid |
| GSTR-9C | Taxpayers with turnover above ₹5 Crore | Reconciliation with audited financials (self-certified) |
| GSTR-9B | E-commerce operators (TCS collectors) | Consolidated TCS statement (currently deferred) |
| GSTR-9A | Earlier for Composition taxpayers (now replaced by GSTR-4) | Suspended after FY 2019–20 |
Who Needs to File GSTR-9?
- Mandatory: Businesses with turnover above ₹2 Crore
- Optional: Businesses with turnover up to ₹2 Crore
- Not Required: Casual taxpayers, ISDs, NRTPs, TCS/TDS deductors, OIDAR providers
Turnover-Based Requirement
| Annual Turnover | GSTR-9 Filing |
|---|---|
| Above ₹2 Crore | Compulsory |
| ₹2 Crore or Less | Optional |
Documents Required
To ensure smooth GSTR-9 filing, prepare:
- GSTR-1 and GSTR-3B data for the year
- Audited financial statements (P&L, Balance Sheet)
- Purchase & sales registers
- ITC Register (claimed, reversed, ineligible credits)
- HSN-wise summary of inward and outward supplies
- Reconciliation statements (if differences exist)
Filing Process with Tax Pal Solutions
- Data Collection – Gather sales, purchase, ITC, and GST return details
- Reconciliation – Match GSTR-1 & GSTR-3B with financial records
- Draft Preparation – Compile GSTR-9 with all required details
- Expert Review – CA verifies for compliance and accuracy
- Submission – File online via GST portal (DSC/EVC)
- GSTR-9C Filing (if applicable) – Self-certification of reconciliation for turnover above ₹5 Crore
Due Date & Penalties
- Due Date: 31st December of the following financial year
- Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST) up to 0.5% of annual turnover
- Interest: 18% p.a. on unpaid tax liability
Timely filing with Tax Pal Solutions helps you avoid hefty fines and compliance issues.
Fees for GSTR-9 Filing
- Government Fee: None (filing on GST portal is free)
- Professional Fee: ₹1,000 – ₹3,000 (varies with complexity & turnover)
- Software Support (if used): ₹300 – ₹1,500
Benefits of Timely GSTR-9 Filing
- Avoid penalties & late fees
- Maintain GST compliance track record
- Simplify future audits & assessments
- Build credibility with investors & lenders
- Ensure accurate tax credit reconciliation
Why Tax Pal Solutions?
- 500+ MCA-certified experts
- 10,000+ client reviews across India
- 2500+ businesses onboarded every month
- Tailored compliance strategies for startups, MSMEs & corporates
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