Your Year-End GST Report Card — Filed Accurately, Submitted on Time
GSTR-9 is the Annual Return that every regular GST taxpayer whose annual aggregate turnover is above ₹2 crores must file by 31st December following the end of the financial year. It is a comprehensive summary of all outward and inward supplies, ITC claimed, taxes paid, and demands/refunds during the year — consolidating all the monthly GSTR-1 and GSTR-3B data into a single annual statement. Any discrepancies between the annual return and your monthly filings must be reconciled and disclosed in GSTR-9.
GSTR-9C is the Reconciliation Statement — a self-certified statement (previously required to be auditor-certified) that reconciles the figures in GSTR-9 with the audited financial statements. It is mandatory for businesses with aggregate turnover above ₹5 crores in the financial year. An incorrect or delayed GSTR-9C attracts a late fee of ₹200/day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of turnover.
VITTAX prepares your GSTR-9 and GSTR-9C by consolidating your entire year's GST data, reconciling it against your audited financials, identifying and resolving discrepancies, and filing the returns with full confidence in accuracy. We also provide a detailed reconciliation workbook showing how every figure in GSTR-9 was arrived at.
Who Needs This?
Pricing
GSTR-9 Filing
₹1,999 per GSTIN
Annual return for businesses up to ₹5 Cr turnover
Ideal for: Businesses with turnover up to ₹5 Cr filing GSTR-9 only
GSTR-9 + GSTR-9C
₹4,999 per GSTIN
Annual return + reconciliation statement for ₹5 Cr+ businesses
Ideal for: Businesses with turnover above ₹5 Cr requiring reconciliation statement
Frequently Asked Questions
Is GSTR-9 mandatory for all GST taxpayers?
GSTR-9 is mandatory for regular taxpayers with aggregate annual turnover above ₹2 crores. Composition dealers file GSTR-9A instead. The government has periodically exempted small taxpayers (below ₹2 Cr), but it's advisable to check the notification for the current year. VITTAX keeps you updated on the latest applicability.
Can I make corrections in GSTR-9?
GSTR-9 allows you to declare additional tax liability not reported in monthly returns (which you must pay) and declare additional ITC you forgot to claim (subject to limits). However, it cannot be used to reduce tax liability already declared in monthly returns.
What is the late fee for delayed GSTR-9 filing?
₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of turnover in the state for which the return is filed.
⚡ Key Facts
Start GSTR-9 Preparation → We consolidate, reconcile, and file your annual return accurately and on time