What is GSTR-9 (Annual GST Return)?
- GSTR-9 (Annual GST Return)
- GSTR-9 is the annual GST return consolidating all monthly/quarterly filings for the financial year, due by 31 December of the following year for eligible taxpayers.
GSTR-9 Structure
GSTR-9 reconciles: outward supplies (from GSTR-1 filings), ITC claimed and reversed (from GSTR-3B filings), tax paid, and HSN-wise summary. Table 9 requires annual figures for each rate slab. Differences between GSTR-1 and GSTR-9 must be explained or corrected via DRC-03 (voluntary tax payment).
GSTR-9C (Reconciliation Statement)
GSTR-9C is a certified reconciliation of GSTR-9 vs audited financial statements, required for businesses with turnover above ₹5 Cr. From FY 2021-22, it is self-certified (no CA signature required for <₹5 Cr). ERPNext's GST reports provide the data reconciliation team needs for GSTR-9 preparation.
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