GSTR-9, Annual Return
Annual return consolidating a full year's GST filings, required above a specified turnover threshold.
Who files it
Regular registered taxpayers above the prescribed annual turnover threshold (composition taxpayers file GSTR-4 instead).
Frequency
Annual
Due date
31 December, after the financial year ends
Filed with
GST portal
GSTR-9 reconciles the year's monthly or quarterly filings into one consolidated annual picture, and is where discrepancies between what was originally filed and the actual books often surface.
Above a higher turnover threshold, a reconciliation statement, GSTR-9C, is additionally required, certifying that the annual return figures match the audited financial statements.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.