What is GSTR-9 and who must file it?
GSTR-9 is the annual GST return that consolidates all your monthly/quarterly GSTR-1 and GSTR-3B filings for the financial year. It's mandatory for regular taxpayers with aggregate turnover above ₹2 crore (optional below that) and is due by 31 December of the following year. Taxpayers above ₹5 crore also file a GSTR-9C reconciliation statement.
1Who files and when
Regular taxpayers with turnover over ₹2 crore must file GSTR-9; it's optional below ₹2 crore. Composition taxpayers file GSTR-9A. The due date is 31 December after the financial year ends.
2GSTR-9C reconciliation
If your aggregate turnover exceeds ₹5 crore, you also file GSTR-9C — a self-certified reconciliation between your audited financial statements and the annual return. Late filing of GSTR-9 attracts a daily late fee.
Frequently asked questions
Is GSTR-9 mandatory below ₹2 crore turnover?
No — filing GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore. Above ₹2 crore it is mandatory, and above ₹5 crore GSTR-9C must also be filed.
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General information for AY 2026-27, not professional advice. Laws change with each Finance Act, notification or amendment and depend on your specific facts — verify the current position with a licensed CA or advocate before acting.