GST
GSTR-9 (GST Annual Return)
Annual reconciliation return filed by regular GST taxpayers, summarising the full year's GST transactions.
Full Definition
GSTR-9 is the annual return filed by regular GST taxpayers (not composition dealers). It reconciles the full year's GSTR-1 and GSTR-3B data, identifies ITC reversals or additional claims, and discloses turnover and tax paid. Due date: 31 December of the following financial year (e.g., 31 December 2026 for FY 2025-26). Turnover above ₹5 crore also requires filing GSTR-9C (reconciliation statement with CA certification). Non-filing attracts ₹200/day penalty (₹100 CGST + ₹100 SGST).
Related terms
More GST terms
GSTIN (Goods and Services Tax Identification Number)
Unique 15-digit registration number assigned to every GST-registered business.
GSTR-1
Monthly/quarterly return for outward supplies (sales) filed by GST-registered businesses.
GSTR-3B
Monthly summary return where GST liability is declared and payment made.
ITC (Input Tax Credit)
Credit available to GST-registered businesses for GST paid on business purchases, which reduces their GST payable.
GSTR-2B
Auto-generated monthly statement showing ITC available from suppliers' GSTR-1 filings.