🧾 What is GSTR-9?
GSTR-9 is an annual return to be filed by taxpayers registered under the regular GST scheme. It consolidates the taxpayer’s monthly/quarterly filings (GSTR-1, GSTR-3B) and reconciles it with audited financials for the entire financial year.
Filing GSTR-9 is mandatory for businesses whose annual turnover exceeds ₹2 crore, though it is optional for others. It helps the government assess your year-long compliance, ITC claimed, and tax paid.
✅ Who Needs to File GSTR-9?
| Taxpayer Type | Requirement |
|---|---|
| Regular GST taxpayers | Mandatory if turnover > ₹2 crore |
| Businesses with multiple branches | File consolidated return |
| Proprietors, firms, companies | If registered under GST |
| Composition dealers | Not required (file GSTR-9A) |
🧾 Key Details in GSTR-9
- Sales and purchases (reconciled)
- Input Tax Credit (ITC) claimed vs. eligible
- Tax paid vs. liability
- Reverse charge entries
- HSN summary of inward/outward supplies
- Amendments, credit notes, and late fees
📑 Documents Required
- GST login credentials
- Filed GSTR-1, GSTR-3B data
- Books of accounts (Sales/Purchase ledgers)
- Financial statements for the year
- ITC claim reports and reversal records
- Any notices or adjustments made by GST officers
🛠️ Services Included
- Eligibility and data requirement review
- Reconciliation of monthly returns with books
- Data compilation and draft preparation
- Preparation and review of GSTR-9
- Filing of GSTR-9 return on GSTN portal
- Downloadable filing receipt & summary
📋 GSTR-9 Filing Process
| Step | Task | Timeline |
|---|---|---|
| 1️⃣ | Collect previous returns and books | Day 1 |
| 2️⃣ | Reconciliation and variance report | Day 2–3 |
| 3️⃣ | Draft return preparation | Day 3–4 |
| 4️⃣ | Filing of GSTR-9 | Day 4–5 |
🕐 Total Time: 4–6 Working Days (depending on data availability)
📌 Important Notes
- Due Date: 31st December following the FY
- Late filing penalty: ₹100/day (CGST + SGST)
- GSTR-9C (audit) required for turnover above ₹5 crore
- Must match with GSTR-3B & financial statements
💡 Why Choose SITPakz Solution (SSPL)?
- 📊 Detailed reconciliation of GST and books
- 🧾 Clean, CA-reviewed GSTR-9 preparation
- ✅ Avoid mismatches and late penalties
- 🧑💼 One-on-one support from tax professionals
- 📍 Remote & rural filing support via WhatsApp/Email
💬 Frequently Asked Questions (FAQs)
Q. Is GSTR-9 compulsory?
➡️ Yes, for businesses with turnover over ₹2 crore. Optional below that.
Q. Is there a penalty for late GSTR-9 filing?
➡️ Yes, ₹200/day (CGST+SGST), capped at 0.5% of turnover.
Q. Can I revise GSTR-9 once filed?
➡️ No. It’s a one-time submission. Accuracy is important.
Q. Do I need GSTR-9C too?
➡️ Only if turnover exceeds ₹5 crore. We provide GSTR-9C as an add-on.
