How to File GSTR 9: A Step-by-Step Guide to GST Portal!

To file GSTR-9, eligible taxpayers must log in to the GST portal, select the relevant financial year, review the auto-populated details, enter the required sales, purchase, tax and ITC information, and submit the return using a DSC or EVC. 

Who Needs to File GSTR-9?

GSTR-9 must generally be filed by regular taxpayers, including SEZ units and SEZ developers, whose aggregate turnover exceeds ₹2 crore during the relevant financial year.

A taxpayer who was under the composition scheme for part of the year and later became a regular taxpayer may need:

• GSTR-4 Annual Return for the composition period.
• GSTR-9 for the period during which the taxpayer was registered as a regular taxpayer.

Composition taxpayers do not file GSTR-9 for the period covered under the composition scheme.

Who Is Not Required to File GSTR-9?

GSTR-9 is generally not applicable to:

• Input Service Distributors
• Casual taxable persons
• Non-resident taxable persons
• Persons deducting TDS under Section 51
• Persons collecting TCS under Section 52
• Taxpayers exempted through a government notification

Registered persons with aggregate turnover up to ₹2 crore are exempt from filing the annual return from FY 2024-25 onwards.

Prerequisites for Filing GSTR-9

Before starting the GSTR-9 filing process:

• File all applicable GSTR-1, GSTR-1A, IFF and GSTR-3B returns for the financial year.
• Reconcile turnover reported in GSTR-1 with GSTR-3B and the books of accounts.
• Reconcile ITC claimed in GSTR-3B with GSTR-2B.
• Prepare HSN-wise details of outward and inward supplies.
• Identify ITC reversals, reclaims and ineligible ITC.
• Check amendments or transactions reported in the subsequent financial year.
• Keep details of refunds, demands and additional liabilities ready.

The GST portal enables GSTR-9 only after the applicable GSTR-1 and GSTR-3B returns for the year have been filed.

How to File GSTR-9 on the GST Portal

Step 1: Log In to the GST Portal

Log in using your GST portal credentials.

Navigate to:

Services → Returns → Annual Return

You can also access the Annual Return option from the GST dashboard.

Step 2: Select the Financial Year

Choose the relevant financial year from the dropdown and click Search.

Under the GSTR-9 tile, click Prepare Online.

Step 3: Select Nil or Normal GSTR-9

The portal will ask whether you want to file a nil annual return.

You can file a nil GSTR-9 only when you have:

• Made no outward supplies.
• Received no inward supplies.
• No liability to report.
• Claimed no input tax credit.
• Claimed no refund.
• Received no demand order.
• No late fee payable.

All these conditions must be satisfied.

Select Yes for a nil return or No for a normal return, and click Next.

Step 4: Download the System-Generated Summaries

Download and review the following reports:

• GSTR-9 System-Computed Summary
• GSTR-1, GSTR-1A and IFF Summary
• GSTR-3B Summary
• Table 8A Document Details
• Table 12 HSN Details from GSTR-1 and GSTR-1A, where available

These reports help identify differences between the GST returns and the books of accounts.

From FY 2023-24 onwards, Table 8A is populated using GSTR-2B data. From FY 2024-25, amendments made through GSTR-1A are also considered for Tables 4 and 5.

Step 5: Complete the Applicable GSTR-9 Tables

Tables 4 and 5: Outward and Inward Supplies

• Table 4: Taxable outward supplies, advances and inward supplies liable to reverse charge.
• Table 5: Outward supplies on which tax is not payable.

The portal auto-populates data from GSTR-1, GSTR-1A, IFF and GSTR-3B. Compare it with the books before accepting or editing the figures.

Tables 6 to 8: Input Tax Credit

• Table 6: ITC availed during the financial year.
• Table 7: ITC reversed and ineligible ITC.
• Table 8: Comparison and other ITC-related information.

For FY 2024-25 onwards, taxpayers should carefully review Table 6A1 and the updated treatment of previous-year ITC claims or reclaimed during the current year.

Table 8A is based on GSTR-2B and cannot be edited directly.

Table 9: Tax Payable and Paid

Table 9 shows tax, interest, late fee, penalty and other amounts paid through returns during the financial year.

Most system-populated payment fields cannot be edited. Only the permitted tax-payable fields should be changed after reconciliation.

Tables 10 to 14: Previous-Year Transactions

Use these tables to report:

• Additional supplies declared in the subsequent financial year.
• Reductions in turnover declared later.
• ITC related to the previous year but reported within the permitted period.
• Differential tax paid on transactions reported later.

Tables 15 and 16: Demands, Refunds and Special Supplies

• Table 15: Refunds claimed, sanctioned, rejected or pending and GST demands.
• Table 16: Supplies received from composition taxpayers, deemed supplies from job workers and goods sent on approval.

Tables 17 and 18: HSN Summary

• Table 17: HSN-wise summary of outward supplies.
• Table 18: HSN-wise summary of inward supplies.

For a non-nil return, complete Table 17 before clicking Compute Liabilities. The portal may display an error if the outward-supply HSN summary is missing.

Important Note About Editable Fields

The following system-generated fields are not editable:

• Table 6A
• Table 8A
• Table 9 payment fields, except the permitted tax-payable column

If the taxpayer changes other auto-populated figures, the portal may highlight the difference as a warning. The reason for every material difference should be documented in the reconciliation working papers.

Step 6: Preview GSTR-9

Download the draft return in both PDF and Excel formats.

Check:

• Turnover and tax liability
• ITC claimed and reversed
• GSTR-2B and Table 8A differences
• Previous-year transactions
• HSN summaries
• Refund and demand details
• GSTR-9C applicability

You can edit the return on the GST portal until it is filed. GSTR-9 cannot be revised after submission.

Step 7: Compute and Pay the Late Fee

Click Compute Liabilities.

The GST portal processes the return and calculates the applicable late fee. If the electronic cash ledger does not have sufficient balance, generate a challan and deposit the required amount.

GSTR-9 cannot be filed until the applicable late fee has been paid.

GSTR-9 Late Fee

The combined CGST and SGST/UTGST late fee is generally:

The reduced slabs for taxpayers up to ₹20 crore apply from FY 2022-23 onwards.

Step 8: Pay Additional Tax Through DRC-03

Do not confuse the late fee with additional GST liability.

If the reconciliation identifies additional tax or interest payable, declare the relevant information in GSTR-9 and make the payment separately through Form GST DRC-03. Additional liability is not discharged directly through the GSTR-9 filing screen.

Step 9: File GSTR-9

After completing the final review:

1. Select the declaration checkbox.
2. Choose the authorised signatory.
3. Click File GSTR-9.
4. Select File with DSC or File with EVC.
5. Complete the authentication process.

After successful filing, the portal generates an ARN and changes the return status to Filed. The filed return can then be downloaded in PDF or Excel format.

Common Mistakes to Avoid in GSTR-9 Filing

Even experienced accountants slip up while completing the steps to file GSTR-9 on GST Portal. Watch out for these frequent errors:

Ignoring Reconciliation: Mismatches between GSTR-1, GSTR-3B and your accounting records are the main reason behind GST notices. 

Ignoring Table 8A differences: ITC as per GSTR-2A/2B rarely matches your claimed ITC. It is advisable to document the reasons for every mismatch. 

Wrong HSN summaries: Tables 17 and 18 need accurate HSN-wise data. Errors here invite scrutiny.

Filing at the last minute: Due to last minute panic, the chances of making a mistake is high. Consider filing the return well before the due date.

How Munim Makes GSTR-9 Filing Faster

Munim GST Return Filing Software helps consolidate GSTR-1 and GSTR-3B data, identify reconciliation differences and prepare annual-return working papers.

Maintaining reconciled monthly GST data throughout the year reduces manual effort when preparing GSTR-9 and GSTR-9C.

FAQs on How to File GSTR 9

1. Is GSTR-9 filing mandatory?

GSTR-9 is generally mandatory for eligible regular taxpayers whose aggregate turnover exceeds ₹2 crore. Registered persons with aggregate turnover up to ₹2 crore are exempt from filing the annual return from FY 2024-25 onwards.

2. What is GSTR-9?

GSTR-9 is an annual return containing consolidated details of outward supplies, inward supplies, ITC, tax paid, refunds and demands for a financial year.

3. What is the GSTR-9 due date for FY 2025-26?

The standard due date is 31 December 2026, unless extended by the government.

4. Is a CA certificate required for GSTR-9?

No. A CA certificate is not required to file GSTR-9. Taxpayers whose aggregate turnover exceeds ₹5 crore must file a self-certified GSTR-9C reconciliation statement.

5. Can GSTR-9 be revised after filing?

No. GSTR-9 cannot be revised after submission. Review the PDF and Excel drafts before filing.

6. Can missed ITC be claimed through GSTR-9?

No. Unclaimed ITC cannot be claimed through the annual return.

7. What is the difference between GSTR-9 and GSTR-9C?

GSTR-9 is the annual return. GSTR-9C is a self-certified reconciliation statement required when aggregate turnover exceeds ₹5 crore during the financial year.

8. Do composition taxpayers file GSTR-9?

No. Composition taxpayers file GSTR-4 Annual Return. A taxpayer who exits the composition scheme during the year may also need GSTR-9 for the period during which they were registered as a regular taxpayer.

9. How is additional tax paid during GSTR-9 filing?

Additional tax or interest identified during reconciliation must be paid separately through Form GST DRC-03.

About the author

Priyanka Chaudhari

View Profile

Priyanka Chaudhari is an enthusiastic writer with an ocean of experience in the tech world. She writes mainly on topics like accounting, e-invoicing, GST, and billing. Currently, she is working with Munim and comes up with innovative topics for the readers. Stay tuned to her blogs.