GST Annual Return (GSTR-9)
GSTR-9 is the annual return that consolidates all your GSTR-1 and GSTR-3B filings for the financial year into a single comprehensive statement. It is mandatory for businesses with aggregate turnover above ₹2 crore. For businesses above ₹5 crore, GSTR-9C (reconciliation statement) is also required. We extract your full-year data, reconcile outward supplies, input tax credit, and taxes paid, identify and correct mismatches, and file the return before the deadline.
What's Included
Everything you get when you engage BSP Associate for GST Annual Return (GSTR-9).
- Full-year GSTR-1 and GSTR-3B data extraction and reconciliation
- ITC reconciliation with GSTR-2B and books of accounts
- Identification and correction of mismatches before filing
- GSTR-9C preparation and self-certification (for turnover above ₹5 crore)
- Calculation and payment of any additional tax liability
- Filing before December 31 deadline to avoid ₹200/day late fee
- Post-filing acknowledgment and summary report
Documents Required
Have these ready before you reach out — it speeds things up considerably.
Documents You'll Need
Please arrange these before your consultation
- All GSTR-1 and GSTR-3B returns filed during the financial year
- GSTR-2B auto-drafted ITC statements for all months
- Audited financial statements (P&L and balance sheet)
- ITC register and purchase register for the year
- Details of ITC reversed or ineligible during the year
- Details of any refunds claimed or demands received
- HSN-wise summary of outward and inward supplies
Don't have these? We'll prepare them for you.
BSP Associate can draft and file all of the following
- Full-year GSTR-1 vs GSTR-3B reconciliation workings
- ITC reconciliation statement (books vs GSTR-2B)
- GSTR-9C reconciliation statement and self-certification
- Summary of additional tax liability with payment workings
Frequently Asked Questions
Common questions about GST Annual Return (GSTR-9).
All regular GST-registered taxpayers with aggregate annual turnover above ₹2 crore must file GSTR-9. Taxpayers with turnover up to ₹2 crore may file voluntarily. Composition taxpayers, casual taxable persons, non-resident taxpayers, and ISD registrants are exempt from GSTR-9.
BS Balaji
Founder & Principal Consultant
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