Question 1

What is GSTR-9 and who must file it?

Accepted Answer

GSTR-9 is the annual GST return summarising all outward supplies, inward supplies, ITC claimed, and tax paid during the financial year. It is mandatory for all regular taxpayers with aggregate turnover above ₹2 crore. Taxpayers below ₹2 crore can file voluntarily.

Question 2

What is the due date for GSTR-9?

Accepted Answer

GSTR-9 for a financial year is due by December 31 of the following year. For FY 2024-25, the due date is December 31, 2025. Late filing attracts ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover.

Question 3

What does this reconciliation tool check?

Accepted Answer

The tool compares: (1) Total outward supplies in GSTR-9 vs sum of monthly GSTR-1 filings. (2) Total ITC in GSTR-9 vs sum of monthly GSTR-3B Table 4. (3) Tax paid in GSTR-9 vs total tax paid in monthly GSTR-3B. Differences must be explained or corrected.

Question 4

What is GSTR-9C and who needs to file it?

Accepted Answer

GSTR-9C is a reconciliation statement that is self-certified by the taxpayer, required for taxpayers with aggregate turnover above ₹5 crore. Since FY 2020-21, CA or CMA certification is no longer required — the certification requirement was removed by the Finance Act 2021, and the taxpayer self-certifies it. It reconciles the audited financial statements with GSTR-9 data.

GSTR-9 Annual Return Reconciliation

Use this tool inside Ledgr

Frequently Asked Questions

GSTR-9 Annual Return Reconciliation

Use this tool inside Ledgr

Frequently Asked Questions