GST Annual Return (GSTR-9)

GSTR-9 is the annual return consolidating all monthly/quarterly GST returns for the financial year. It reconciles: outward supplies, inward supplies, ITC claimed, tax paid, and refunds. GSTR-9C (for turnover above ₹5 crore) is a reconciliation statement between GSTR-9 and the audited financial statements, self-certified by the taxpayer. Virtual Auditor handles both filings with detailed reconciliation to prevent mismatches that trigger departmental scrutiny. Quick Answer: GST Annual Return (GSTR-9) — GSTR-9 annual return filing by CA firm. Reconciliation of monthly returns with annual financials. GSTR-9C certification for turnover above ₹5 crore. Virtual Auditor.

Regulatory Framework

Regulatory basis: Central Goods and Services Tax Act, 2017. State GST Acts. Integrated GST Act, 2017. GST (Registration) Rules, 2017.

GSTR-9 vs GSTR-9C

Engagement terms — reviewed 25 October 2026

• Fee: Monthly return fees are quoted on turnover and invoice volume. GSTR-9 and GSTR-9C are priced separately by turnover slab. Late fees and interest, if any, are payable by the taxpayer.
• Extra / not included: Reconciliation of GSTR-2B with the purchase register is included in the monthly scope; replies to notices are separate.
• Turnaround: Returns are filed by the statutory due date when data is received at least 5 working days before it.
• Who signs: Filings and replies are prepared and signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
• Entity: Engagement letter and invoice are issued by Virtual Auditor Private Limited.
• What to send first: Send GST login, sales and purchase registers for the period, bank statement, and e-invoice/e-way bill access where applicable.
• Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

Step-by-Step Process

Step 1

Reconcile GSTR-1 and GSTR-3B for the year

Step 2

Reconcile with audited financial statements

Step 3

Prepare GSTR-9 with all tables

Step 4

Prepare GSTR-9C if turnover >₹5 crore

Step 5

File on GST portal by December 31

Step 6

Rectify any discrepancies identified

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

When Is GST Annual Return (GSTR-9) Not Required?

GST registration/compliance is not required when: (a) aggregate turnover is below the threshold limit — Rs 40 lakhs for goods suppliers, Rs 20 lakhs for service providers, Rs 10 lakhs for special category states, (b) the supply exclusively consists of goods/services exempt under Notification 02/2017 or 12/2017, (c) the supplier deals only in non-taxable supplies under Schedule III (e.g., services by an employee to employer), or (d) the person exclusively makes supplies covered under reverse charge mechanism.

If you are unsure whether your situation requires gst annual return (gstr-9), contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the gst annual return (gstr-9) process:

PAN card of the business/proprietor, Aadhaar card of the authorised signatory, photograph (passport size) of the proprietor/partners/directors, proof of business address (rent agreement + NOC from landlord, or ownership document + electricity bill), bank account statement or cancelled cheque, Certificate of Incorporation/Partnership Deed/LLP Agreement (for entities), Board Resolution or Authorisation Letter (for companies), and digital signature certificate (Class 3) for companies and LLPs.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

What You Receive

Upon completion of the gst annual return (gstr-9) engagement, you will receive: Completed GST form/filing acknowledgment, computation worksheet with detailed working, reconciliation statement where applicable, compliance calendar for upcoming due dates, and a summary advisory note highlighting any issues or opportunities identified during the engagement.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.
• GST demands for tax periods from FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (inserted by the Finance (No. 2) Act, 2024, in force from 1 November 2024) with one time limit — notice within 42 months of the annual-return due date and order within 12 months of the notice — and a 60-day window for reduced penalty; sections 73 and 74 continue to apply to tax periods up to FY 2023-24.
• GSTR-9 and GSTR-9C for FY 2025-26 are open on the portal and due 31 December 2026: GSTR-9 optional up to ₹2 crore (Notification 15/2025-CT), GSTR-9C above ₹5 crore (Rule 80(3)); FY 2025-26 straddles the 22 September 2025 rate change, so Tables 4, 5 and 17 are reported in two rate periods; FY 2025-26 ITC must be claimed in a GSTR-3B filed by 30 November 2026 (Section 16(4)); the FY 2022-23 annual return is barred after 31 December 2026 (Section 44(2)). Read our FY 2025-26 annual return note (virtualauditor.in/learn/gstr-9-gstr-9c-fy-2025-26-annual-return-two-rate-year/).