GST Return Filing (Annual Return GSTR-9 / 9C/GSTR-4)

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Overview

GSTR-9 is required to be filed by by 31st December of the year following the particular financial year. (Say 31st December 2025 for Financial Year ending 2025) by regular taxpayers with an annual turnover exceeding ₹2 crore. It captures a detailed summary of outward and inward supplies, input tax credit, and tax payments.

For taxpayers with a turnover above ₹5 crore, GSTR-9C must also be filed—a self-certified reconciliation statement matching the figures in GSTR-9 with the audited financial statements.

GSTR-4 is the annual return applicable to composition scheme taxpayers and is filed by 30th April of the subsequent financial year. It summarizes outward supplies, tax payments, and other relevant data for the financial year.

 

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Documents Required

Required in Soft Copy Only

For GSTR-9

  • Details of outward supplies made during the financial year
  • Details of inward supplies received during the financial year
  • Details of Input Tax Credit availed during the financial year
  • Details of Tax Challan paid during the financial year
  • Details of HSN (Harmonized System of Nomenclature) code-wise summary of supplies
  • GSTR-1 & GSTR-3B for relevant financial year
  • Other Supporting Documents (if required)
Required in Soft Copy Only

For GSTR-9C

  • Details of outward supplies made during the financial year
  • Details of inward supplies received during the financial year
  • Details of Input Tax Credit availed during the financial year
  • Details of Tax Challan paid during the financial year
  • Details of HSN (Harmonized System of Nomenclature) code-wise summary of supplies
  • GSTR-1 & GSTR-3B for relevant financial year
  • Audited Annual Financial Statements
  • Other Supporting Documents (if required)
Required in Soft Copy Only

For GSTR-4 (Annual Return)

  • Details of outward supplies made during the financial year
  • Details of inward supplies received during the financial year
  • Details of Tax Challan paid during the financial year
  • Details of HSN (Harmonized System of Nomenclature) code-wise summary of supplies
  • CMP-08 for relevant financial year
  • Other Supporting Documents (if required)

Advantages

Regulatory Compliance

Filing these annual returns ensures that taxpayers remain compliant with the indirect tax regulations set by the Indian government.

Avoiding Penalties

Timely submission of GSTR-9, GSTR-9C, and GSTR-4 helps avoid penalties, fines, and legal consequences associated with non-compliance.

Input Tax Credit Accuracy

GSTR-9 and GSTR-9C support accurate reporting of transactions, which is essential for claiming the correct Input Tax Credit (ITC).

Faster Refund Processing

Accurate and timely return filing increases the likelihood of receiving any pending GST refunds without delays.

Audit and Reconciliation Support

GSTR-9C serves as a self-certified audit tool that reconciles financial data, helping identify and rectify discrepancies in the returns.

Improved Record Keeping

Annual GST returns help businesses maintain a structured and accurate record of their sales, purchases, and tax payments for the financial year.

Your Takeouts

GSTR-9 (Annual Return)

GSTR-9C (Reconciliation Statement)

GSTR-4 (Composition Annual Return)