GSTR-9 Annual Return Filingin India with Delfyle
File your GSTR-9 annual return accurately and on time with Delfyle’s expert assistance. We handle everything from data consolidation to final submission, ensuring a hassle-free experience.
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GSTR-9 Filing Made Simple with Delfyle – GST Annual Return Filing Services
What is GSTR-9?
GSTR-9 is the annual return form under GST that all regular registered taxpayers must file if their aggregate turnover exceeds ₹2 crore in a financial year. It provides a consolidated view of the entire year’s transactions—sales, purchases, taxes paid, input tax credit claimed, and adjustments made—ensuring transparency and compliance.
GSTR-9 filing is a mandatory annual compliance requirement for all regular taxpayers registered under the Goods and Services Tax (GST) regime. This return consolidates the taxpayer’s outward and inward supplies, input tax credit claimed, tax paid, and any adjustments made during the financial year. It covers transactions under CGST, SGST, IGST, and UTGST, serving as a summary of monthly or quarterly returns like GSTR-1, GSTR-2A, and GSTR-3B.
Who Should File GSTR-9?
- ✔ Regular GST-registered taxpayers
- ✔ SEZ units and developers
- ✔ Taxpayers who switched from the Composition Scheme to the Regular Scheme
GSTR-9 Applicability & Exemptions
- ✔ Normal taxpayers with turnover above ₹2 crore
- ✔ SEZ Units/Developers
- ✔ Taxpayers transitioning from the Composition Scheme
Exempt from Filing GSTR-9:
- ✔ Composition taxpayers (must file GSTR-9A instead)
- ✔ Casual and non-resident taxpayers
- ✔ Input Service Distributors (ISD)
- ✔ OIDAR service providers
- ✔ E-commerce operators under TCS and persons under TDS provisions
Delfyle offers complete assistance for GST registration and return filing — from documentation and filing to approval and compliance management. Get your GSTIN hassle-free with expert guidance.
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Types of GST Annual Returns
- ✔ GSTR-9: Regular taxpayers with turnover > ₹2 crore
- ✔ GSTR-9A: Composition scheme taxpayers
- ✔ GSTR-9C: Taxpayers requiring annual audit (turnover > ₹5 crore)
What is GSTR-9C?
GSTR-9C is a reconciliation statement filed alongside GSTR-9 by taxpayers undergoing GST audit. It matches figures from GSTR-9 with the audited financial statements and must be certified by a Chartered Accountant or Cost Accountant.
Turnover Limit for GSTR-9 Filing
Filing GSTR-9 is mandatory for businesses with an annual aggregate turnover of more than ₹2 crore. For businesses below this limit, filing is optional unless mandated otherwise by the government through notifications.
Due Date for GSTR-9 Filing
The due date for filing GSTR-9 is 31st December following the end of the financial year, unless extended by the GST authorities. It's essential to file on time to avoid penalties.
GST Annual Return Filing (GSTR-9)
GSTR-9 Filing Made Simple with Delfyle – GST Annual Return Filing Services
GSTR-9 Format: Key Components
The GSTR-9 return is structured into 6 parts:
- Basic Details – GSTIN, legal name, and trade name
- Outward Supplies – Taxable and non-taxable supplies
- Input Tax Credit (ITC) – Availed, reversed, or ineligible ITC
- Tax Paid – Details of tax paid in cash or through ITC
- Previous Year Adjustments – Transactions of the prior year disclosed in current returns
- Miscellaneous – Demands, refunds, HSN-wise details, and late fees
Documents Required for GSTR-9 Filing
- Filed GSTR-1, GSTR-3B, and GSTR-2A returns
- Annual financial statements (Profit & Loss, Balance Sheet)
- Reconciliation statement (if applicable)
- Details of ITC, outward/inward supplies, and taxes paid
Prerequisites for GSTR-9 Filing
- GST registration as a regular taxpayer
- Completed GSTR-1 and GSTR-3B filings for the relevant financial year
- Reconciliation with GSTR-2A and GSTR-3B
- Digital Signature Certificate (DSC) or EVC for verification
GSTR-9 Late Filing Penalty
Late filing of GSTR-9 attracts a penalty of ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum cap of 0.25% of the taxpayer's turnover in the state or union territory.
Avoid penalties by filing your GSTR-9 return on time with expert help from Delfyle.
Step-by-Step Process to File GSTR-9
- Login to GST Portal – Access www.gst.gov.in
- Navigate to Annual Returns – Select the relevant financial year
- Choose ‘Prepare Online’ or Offline – Based on data volume
- Decide Nil Return – Select ‘Yes’ if eligible
- Fill in Details – Based on GSTR-1, 3B summaries
- Save & Preview – Review the draft before submission
- Compute Liabilities – Calculate payable taxes or late fees
- Submit with DSC or EVC – Complete the filing process
Why Choose Delfyle for GSTR-9 Filing?
Expert-Driven GSTR-9 Compliance
At Delfyle, we offer comprehensive, end-to-end support for your GSTR-9 annual return filing:
Simplify Your Annual GST Return
Filing with Delfyle
From data reconciliation to final submission, Delfyle ensures a seamless, accurate, and on-time GSTR-9 filing process.
Expert Guidance
Our process is managed by GST experts and CAs.
Error-Free Filing
Automated data validation and reconciliation for accuracy.
Timely Compliance
Never miss a deadline and avoid late filing penalties.
For instant assistance, Call us at +91 74395 87419