The GSTR-9 is an annual reconciliation statement filed under GST. It consolidates the details of all quarterly or monthly returns filed during the financial year, providing a complete overview of a taxpayer's supplies, tax payments, and ITC.
- What: The Annual GST Return (consolidation & reconciliation statement).
- Who: Regular GST-registered taxpayers, including SEZ units/developers.
- When: Filed once per financial year.
- Content: A summary of all transactions from periodic returns (GSTR-1, GSTR-3B), covering sales, purchases, tax paid, ITC availed/reversed, refunds, and demands.
- Purpose: To provide a complete, auditable summary of annual GST compliance.
Who must file GSTR-9?
All active GST-registered taxpayers (including SEZ units and SEZ developers) must file the GSTR-9 annual return, provided their annual turnover exceeds the prescribed exemption threshold.
Turnover limit for exemption from GSTR-9
As per CBIC Notification No. 47/2023 - Central Tax dated 11th October 2023 (for FY 2022-23 onwards until further notification):
| Condition | Requirement |
| Mandatory filing of GSTR-9 | If your aggregate turnover in the FY exceeds ₹5 crore. |
| Optional filing (GSTR-9 can be filed voluntarily) | If turnover ≤ ₹2 crore |
| Mandatory reconciliation statement (GSTR-9C) required | If turnover > ₹5 crore (for audit requirement) |
| GSTR-9C not required | If turnover ≤ 5 crore |
Note:
The exemption threshold for filing GSTR-9 is determined by the taxpayer's aggregate turnover. This includes the value of all taxable, exempt, export, and inter-state supplies, but excludes GST and inward supplies liable under Reverse Charge (RCM).
For FY 2024-25, this threshold is anticipated to stay the same, pending a formal notification from the CBIC, which is typically released in September-October of the relevant financial year.
Summary table for FY 2024-25
| Aspect | Threshold turnover in FY 2024-25 | Requirement |
| GSTR-9 annual return | More than ₹2 crore | Mandatory filing. |
| Exemption from GSTR-9 | Up to ₹2 crore | Exempt from filing from FY 2024-25 onwards. |
| GSTR-9C reconciliation | More than ₹5 crore | GSTR-9C to be filed along with GSTR-9 |
Important dates for FY 2024-25
Due date for GSTR-9 and GSTR-9C: 31st December 2025 (unless extended by CBIC notification).
Who is exempted entirely from GSTR-9?
- Casual taxable persons
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Persons paying TDS/TCS under GST
- OIDAR service providers
- Those opting for the QRMP scheme must still file GSTR-9 if above ₹2 crore.
Action points for FY 2024-25
Your obligation to file the annual GST return for FY 2024-25 is based on your computed aggregate turnover.
- Exemption Threshold (≤ ₹2 crore): Taxpayers with an annual turnover up to ₹2 crore are not required to file GSTR-9, though voluntary filing is permitted.
- Mandatory Filing (> ₹2 crore): Taxpayers exceeding this threshold must file GSTR-9 by the statutory deadline of December 31, 2025.
- Audit Requirement (> ₹5 crore): For taxpayers with turnover above ₹5 crore, the filing of GSTR-9 must be accompanied by a reconciliation statement in Form GSTR-9C, which requires certification by a practicing Chartered Accountant or Cost Accountant.
Click Here For GSTR 9 Due Date For FY 2024-25
FAQs
What are the steps to download and review auto-generated GSTR-9 on GST portal?
Go to Services → Returns → Annual Return → select year → GSTR-9 → Prepare Online, then use "Preview GSTR-9 (PDF/Excel)" to download and review the auto-generated summary before editing and filing.
New mandatory disclosures in GSTR-9 tables for FY 2024-25
| Area | Key FY 2024-25 mandatory disclosures |
| ITC - current vs prior year | Separate reporting of prior-year ITC in new rows like 6A1 / 6A2. |
| Rule-wise reversals | Distinct fields for Rule 37 / 37A and other reversals in Table 7. |
| ITC reconciliation | Revised 8A-8D logic and import-ITC row 8H1, mandatory where applicable. |
| Cross-year ITC | Tables 12 & 13 compulsory for ITC reversed/availed in next FY. |
| Tax liability vs payment | Detailed split and reconciliation in Table 9. |
| HSN-wise data | Mandatory HSN reconciliation for turnover > ₹5 crore. |
What are the late fees for delayed GSTR-9 filing?
| Aspect | Legal / standard provision | Practical FY 2024-25 position (as per recent updates) |
| Return covered | GSTR-9 (annual return under GST) | Same - GSTR-9 for regular taxpayers above the exemption turnover limit. |
| When late fee applies | If GSTR-9 is filed after the notified due date (e.g., 31-12-2025 for FY 2024-25). | Applies from the first day after due date until actual filing date. |
| Per-day late fee (statutory) | ₹200 per day (₹100 CGST + ₹100 SGST/UTGST). | Base provision remains, subject to reductions via specific CBIC notifications. |
| Maximum cap (statutory) | 0.25% of turnover in the State/UT under each Act (CGST and SGST), i.e., up to 0.5% combined. | Cap continues; portal will not charge above 0.25% per Act of State/UT turnover. |
| Reduced late-fee slabs (recent) | Not in the original Act; enabled through later notifications/circulars. | Lower per-day amounts by turnover bracket (e.g., up to ₹5 crore vs above ₹5 crore) for GSTR-9. |
| IGST late fee | No separate late fee under IGST for GSTR-9. | Only CGST and SGST/UTGST components are levied. |
| Interaction with interest | Late fee is independent of interest on any additional tax liability disclosed in GSTR-9. | Interest applies on tax short-paid/paid late, in addition to late fee for delayed filing. |
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