GSTR-9 annual return and GSTR-9C reconciliation statement, with books-versus-returns reconciliation and ITC checks.
GSTR-9 is the one return where every mistake of the year surfaces together: turnover mismatches, ITC taken but not in 2B, and unreported liabilities. We rebuild the year from your books and portal data, close the gaps, and file GSTR-9 (and GSTR-9C when applicable) with a written reconciliation.
The annual return under section 44 of the CGST Act consolidates the monthly or quarterly returns of a financial year into one statement: outward supplies, tax paid, ITC availed, ITC reversed, HSN summaries, and demands. GSTR-9 is the annual return for regular taxpayers; the older GSTR-9A for composition taxpayers has been discontinued and composition taxpayers now file GSTR-4 annually. GSTR-9C is a reconciliation statement between audited financial statements and the annual return, which is self-certified by the taxpayer for turnover above ₹5 crore in the year.
Our team prepares a three-way reconciliation of books, GST returns and GSTR-2A/2B, and reports differences by table. Where tax has been short-paid or ITC wrongly claimed, we show the liability and how to pay it through Form DRC-03 before filing, so that interest and penalty are minimised. Taxpayers below ₹2 crore turnover may be exempt from filing GSTR-9 for the year; we confirm this by year as notified.
You may need it if any of these describe you.
Books, GSTR-1/3B and GSTR-2B are compared line by line before anything is filed.
Ineligible, reversed and missed ITC are reported correctly in Tables 6, 7 and 8.
Short payments are paid through DRC-03 with interest, before notices arrive.
Outward and inward HSN tables are checked for the required digit level.
Reconciliation statement prepared with the audited financials where required.
You receive working papers you can show an officer or auditor.
Annual return for regular taxpayers; optional below the notified turnover limit for the year.
Reconciliation statement for taxpayers above ₹5 crore turnover; self-certified.
Annual return for composition taxpayers, due 30 April.
Separate annual return for every GSTIN, consolidated into one reconciliation.
Keep these ready to avoid delays. Send scans or photos over WhatsApp - never share passwords or OTPs.
Plain-English notes. Always verify against the official notification.
| Section / rule / form | What it means |
|---|---|
| Section 44, CGST Act and Rule 80 | Annual return in GSTR-9, with a reconciliation statement for taxpayers above the specified turnover. |
| Section 47(2) | Late fee for GSTR-9 delay, charged per day with a cap on turnover percentage in the state; reduced rates apply to small taxpayers by notification. |
| Section 16(4) | Time limit for availing ITC of a financial year; relevant when preparing Table 6 and 8 of GSTR-9. |
| Form DRC-03 | Voluntary payment of tax with interest under section 73(5) or 74(5) before notice. |
| Section 35(5) | Self-certified reconciliation statement for turnover above the notified limit; the requirement for certification by a CA was removed from 2020-21. |
| Notification-based exemptions | Turnover thresholds for optional filing of GSTR-9 and GSTR-9C are set year-wise by notification. |
Statutory dates can be extended by notification - check the official portal before relying on them.
| Activity | Due date |
|---|---|
| GSTR-9 and GSTR-9C for a financial year | 31 December following the end of the financial year (for example, 31 December 2026 for FY 2025-26), unless extended |
| GSTR-4 (composition) | 30 April after the financial year |
| ITC claim for a financial year | Up to 30 November following the financial year end |
Plans from our GST Services Pricing list. Government charges and GST are shown separately.
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
| Feature | GST Registration | Monthly Returns | Returns + Reconciliation | Annual Return & Notice Care |
|---|---|---|---|---|
| New registration | ||||
| GSTR-1 & 3B filing | ||||
| Invoices covered per month | — | Up to 50 | Up to 200 | — |
| 2B reconciliation | Basic | Monthly | Annual | |
| Annual return (GSTR-9) | ||||
| Notice reply included | 1 notice | |||
| LUT filing |
We never mark up government payments.
Starts at ₹3,999 per year for GSTR-9 for small taxpayers; GSTR-9C and large-volume reconciliations are quoted on scope. 18% GST extra.
No government fee for filing the annual return. Late fee under section 47(2) and interest or penalty on any short-paid tax apply as per the CGST Act.
Tax paid through DRC-03 and DSC for the authorised signatory, if required, are extra.
What you receive from us.
No. Taxpayers whose aggregate turnover is below the exemption limit notified for the year may not need to file it. Others must. Composition taxpayers file GSTR-4 instead.
GSTR-9 is the annual return itself. GSTR-9C reconciles the annual return with the audited financial statements and applies above ₹5 crore turnover. It is now self-certified by the taxpayer.
Only within the limits of section 16(4); you cannot use the annual return to claim ITC beyond its time limit. Tables in GSTR-9 permit reporting, but the legal right to claim must still exist.
It happens when advances, credit notes or timing differences exist. We reconcile and explain each difference, and pay any tax short-paid.
Section 47(2) charges a daily fee subject to a cap that is a percentage of turnover in the state. Small taxpayers have lower daily rates by notification.
No. Once filed, GSTR-9 cannot be revised, which makes the reconciliation before filing important.
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