GSTR-9 & GSTR-9C: A Quick Guide to Annual GST Returns

Every GST-registered business faces two major annual compliance requirements — GSTR-9 and GSTR-9C. These help consolidate your yearly GST data and ensure it matches your audited financial records.

What is GSTR-9?

GSTR-9 is the annual return filed by all regular taxpayers. It summarises:

• Total outward and inward supplies
• Input Tax Credit (ITC) availed and reversed
• Taxes paid during the year
• Adjustments, amendments, and HSN summaries

Simply put, it’s a complete snapshot of your GST activity for the entire financial year.

What is GSTR-9C?

GSTR-9C is a reconciliation statement required for businesses exceeding the turnover threshold. It compares:

• GST returns filed (GSTR-9)
• with audited financial statements

A Chartered Accountant or Cost Accountant must certify this form.

Why These Filings Matter

• Ensure accuracy of yearly GST reporting
• Identify and fix mismatches
• Avoid departmental notices and penalties
• Strengthen financial compliance

Before Filing, Check These:

• Reconcile sales between GSTR-1, GSTR-3B, and books
• Verify ITC with GSTR-2A/2B
• Ensure taxes are fully paid
• Record all credit/debit notes
• Prepare HSN-wise summary

In Summary

GSTR-9 gives your annual GST summary, while GSTR-9C ensures accurate reconciliation. Filing both on time keeps your records clean and compliant.

~ by Akshitha V