Glossary
What is GSTR-9?
The annual GST return: one form that adds up twelve months of sales, purchases, tax paid and input tax credit.
Updated
In short
GSTR-9 is the annual GST return that totals the year's GSTR-1 and GSTR-3B. SimpleERP does not file it, but its sales and purchase registers and HSN summary give your accountant the yearly figures.
GSTR-9 is the annual return a regular GST taxpayer files for each financial year. It consolidates the outward supplies, inward supplies, tax paid and input tax credit already reported month by month in GSTR-1 and GSTR-3B, and lets you report corrections. As of the last notification it is optional for businesses with aggregate turnover up to ₹2 crore; check the GST portal for the current limit and due date.
GSTR-9: a worked example
Lakshmi Steel Furnitures, Coimbatore, adds up its year from the registers. The figures below are illustrative for FY 2026-27.
| GSTR-9 part | What it holds | Lakshmi Steel, FY 2026-27 |
|---|---|---|
| Taxable outward supplies | Sales in Tamil Nadu and to Karnataka | ₹37,00,000 |
| Zero-rated supplies | Export to Sri Lanka under LUT, no tax charged | ₹1,40,000 |
| Tax on outward supplies | CGST + SGST + IGST on the ₹37,00,000 at 18% | ₹6,66,000 |
| ITC availed | Input tax credit claimed in GSTR-3B | ₹3,58,200 |
| Tax paid in cash | Output tax less ITC | ₹3,07,800 |
What should you check before filing GSTR-9?
Match the year's sales register to the twelve GSTR-1 returns, and the ITC in your purchase register to the GSTR-2B statements and GSTR-3B. Differences found here are cheaper to explain now than in a notice later.
FAQ
Questions, answered
Is GSTR-9 mandatory for a small business?
As of the last notification, GSTR-9 is optional for registered taxpayers whose aggregate turnover for the year is up to ₹2 crore. Above that it must be filed. The limit is set by notification and has been extended year by year, so check the GST portal before deciding not to file.
What is the due date for GSTR-9?
The return is due by 31 December after the end of the financial year, unless the government notifies an extension. For FY 2026-27 that would be 31 December 2027. Check the GST portal for any extension before you plan around the date.
Who does not file GSTR-9?
Composition taxpayers file a different annual return, GSTR-4. Casual taxable persons, non-resident taxable persons, input service distributors and those deducting or collecting tax at source do not file GSTR-9. Everyone else with a regular registration does, subject to the optional limit.
Can I correct a mistake from GSTR-1 in GSTR-9?
GSTR-9 lets you report the year's true figures, including supplies or tax you missed in monthly returns, and pay any extra tax with DRC-03. It cannot reduce tax already paid or claim credit you missed after the deadline. Ask your accountant how to treat each difference.
Related
Keep reading
GSTR-1
The GST return reporting your sales, invoice by invoice, that feeds your buyers' GSTR-2B.
Read moreGSTR-3B
The summary GST return where you declare sales, claim credit and pay the net tax.
Read moreAggregate turnover
The all-India, PAN-wide value of taxable, exempt, export and inter-state supplies, excluding GST.
Read more
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