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GST Annual Return Filing – An Overview
GST Annual Return filing is mandatory for every registered taxpayer under the Goods and Services Tax (GST) regime in India. Filing Form GSTR-9 ensures annual reconciliation of your sales, taxes paid, input tax credits claimed, and compliance records with the government. Businesses with turnover above ₹2 crore must also file GSTR-9C with audited statements.
Mandatory Annual Compliance:
All regular taxpayers registered under GST must file an annual return, even if there is no business activity.
Reconciliation with Monthly Filings:
The annual return reconciles your monthly/quarterly GSTR-1 and GSTR-3B returns with financial statements.
Penalties for Non-Compliance:
Late filing attracts penalties and interest, so timely filing is crucial for compliance and avoiding notices.
Documents Required for GST Annual Return Filing
To file your GST annual return (GSTR-9) and reconciliation (GSTR-9C), the following documents are required:
GSTIN and Login Credentials
Monthly/Quarterly GSTR-1 and GSTR-3B Returns Filed
Sales and Purchase Invoices Summary
Input Tax Credit (ITC) Ledger Details
Audited Financial Statements (for GSTR-9C)
Digital Signature (DSC) of Authorized Signatory
GST Annual Return Filing Timeline
The due date for filing GST Annual Return (GSTR-9) is usually 31st December following the end of the financial year. Filing typically takes 3 to 5 working days after receiving complete documents.
Frequently Asked Questions
- Who is Required to File GST Annual Return?
- What is GSTR-9 and GSTR-9C?
- What Happens If GST Annual Return is Not Filed?
