GST06 July 2026· 1 min read

GSTR-9 Annual Return: Who Files and By When

The GST annual return (GSTR-9) is due by 31 December; a reconciliation (GSTR-9C) applies above ₹5 crore.

GSTR-9 is the annual consolidation of all your monthly/quarterly GST returns for a financial year, due by 31 December of the following year.

  • Optional for taxpayers with turnover up to ₹2 crore, mandatory above it.
  • Businesses above ₹5 crore must also file GSTR-9C, a self-certified reconciliation statement.
  • It reconciles your books, GSTR-1 and GSTR-3B, so mismatches should be sorted before filing.

This is general information, not professional advice — confirm the current position for your specific case before acting.

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