GST Annual Return ( GSTR 9 & 9C)

📄 GSTR-9: Annual GST Return & Related Forms

🧾 What is GSTR-9?

GSTR-9 is an annual return that every registered taxpayer (except non-resident taxpayers) must file under the Goods and Services Tax (GST) regime. It is a consolidated summary of outward and inward supplies, tax liabilities, input tax credit (ITC) availed, and other financial particulars for the entire financial year, segregated under CGST, SGST, and IGST.

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📌 Who Must File GSTR-9?

All regular taxpayers registered under GST who have filed GSTR-1 and GSTR-3B are required to file GSTR-9 annually. The only major exemptions are:

• Composition scheme taxpayers (file GSTR-9A instead)

• Casual taxable persons

• Input service distributors (ISD)

• Non-resident taxable persons

• Persons paying TDS under section 51 of CGST Act

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📋 GSTR-9C: The Reconciliation Statement

GSTR-9C is a mandatory audit form for taxpayers whose aggregate annual turnover exceeds ₹2 crores. It must be certified by a Chartered Accountant (CA) or a Cost Accountant. GSTR-9C includes:

• Reconciliation of figures reported in GSTR-9 with audited financial statements

• Certification of compliance and correctness of returns filed

• Auditor’s observations or qualifications (if any)

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📂 Types of GSTR-9 Forms

There are four types of annual return forms under GST:

Required Documents

• Whole Year Sale & Purchase Data
• GST User ID & Password