GST Annual Return - GSTR-9.
GSTR-9 is the annual return filed for each GSTIN, summarising the year's outward supplies, input tax credit, tax paid and later adjustments. Much of it is auto-filled from your returns and GSTR-2B, so the real work is reconciling those figures with your books and deciding how to report the differences before filing.
Typically two to four weeks per GSTIN once books are finalised. Time depends on how many differences need tracing between books and returns and how quickly sales and supplier data are available.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Regular taxpayers under GST, filing separately for each registration
- Businesses whose books show sales or credit that differ from the returns filed in the year
- Taxpayers who under-paid tax or over-claimed credit during the year and need to correct it
- Smaller taxpayers checking whether GSTR-9 is optional for their turnover
What you receive at the end.
- 01Filed GSTR-9 with acknowledgement for each GSTIN
- 02Books-to-returns reconciliation workbook
- 03Table-wise working for outward supplies and ITC
- 04DRC-03 payment working, where tax is paid with the return
- 05Note of open differences and how they were reported
GST Annual Return - GSTR-9, step by step.
Typically two to four weeks per GSTIN once books are finalised. Time depends on how many differences need tracing between books and returns and how quickly sales and supplier data are available.
- 1
Return status check
GSTR-9 opens on the portal only after every GSTR-1 and GSTR-3B for the year is filed, so we first close any gaps.
- 2
Books-to-returns reconciliation
We reconcile turnover, tax and credit in your books with GSTR-1, GSTR-1A, GSTR-3B and the GSTR-2B data auto-filled in Table 8A.
- 3
Credit analysis
We split ITC by type and identify reversals, reclaims and prior-year credit claimed this year, so each is reported in the correct table.
- 4
Differences and payment
Tax found unpaid in the review is paid through DRC-03, and we document the reason for each remaining difference.
- 5
Review and filing
You approve the draft, and we file GSTR-9 with your digital signature or EVC.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- GST portal access for each GSTIN
- Audited or finalised financial statements and trial balance
- Sales and purchase registers for the year
- Monthly GST working files and payment challans
- Details of credit notes, ITC reversals and reclaims
- Previous year's GSTR-9, if filed
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about GST Annual Return - GSTR-9.
Ready to discuss GST Annual Return - GSTR-9?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.