Explanation
GSTR-9 is filed under CGST Section 44. It reconciles GSTR-1 outward supplies, GSTR-3B tax payments, and ITC claimed across the year. It must be filed by 31 December of the following financial year. Mandatory for taxpayers with AATO > ₹2 crore (below ₹2 crore — optional). Taxpayers with AATO > ₹5 crore must also file GSTR-9C (self-certified reconciliation statement). Late fee: ₹200 per day (CGST ₹100 + SGST ₹100) subject to a maximum of 0.25% of turnover in the state. GSTR-9 is critical for identifying ITC differences, excess ITC availed, and short-payment of output tax. Verify on the GST portal before filing.
Related terms and sections
GSTR-9annual return31 DecemberAATO 2 croreGSTR-9CreconciliationCGST Section 44