Indian Company Master Data Made Simple

GSTR-9 - Annual Return

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Quick Summary

GSTR-9 consolidates all monthly/quarterly returns filed during the year.

Annual return GSTR-9 is filed by December 31 of next financial year. It contains details of outward/inward supplies, taxes paid, and input tax credit. GSTR-9C (reconciliation) required for turnover > ₹5 crore.

Key Points

  • Annual return
  • Consolidates monthly returns
  • Due: December 31
  • GSTR-9C for > ₹5 crore
  • Reconciliation statement