Question 1

Who is required to file the GSTR-9 Annual GST Return in India?

Accepted Answer

GSTR-9 is a mandatory annual return under Section 44 of the CGST Act for all regular GST registered taxpayers. Businesses with annual aggregate turnover up to ₹2 Crore are exempted from GSTR-9, but filing is compulsory for turnover above ₹2 Crore. Even if exempt, filing is recommended to freeze your annual tax position and prevent future audit scrutiny.

Question 2

What is GSTR-9C and who needs to file it?

Accepted Answer

GSTR-9C is a self-certified annual reconciliation statement reconciling your audited annual financial balance sheets with the figures filed in your monthly GSTR-9 returns. GSTR-9C is mandatory for all enterprises whose annual aggregate turnover exceeds ₹5 Crore in the financial year.

Question 3

What is the statutory deadline for filing GSTR-9 and GSTR-9C?

Accepted Answer

The statutory due date is 31st December following the end of the financial year (e.g. 31st December 2026 for FY 2025-26). Late filing incurs a late fee of ₹50 to ₹200 per day under Section 47 (subject to a turnover cap). Our annual audit team initiates reconciliations in October to support timely submission.

Question 4

Can I claim missing Input Tax Credit (ITC) in GSTR-9?

Accepted Answer

No. You cannot claim any fresh or previously unclaimed Input Tax Credit in GSTR-9. The deadline to claim missing ITC for any financial year expires on 30th November following the end of that FY (or date of filing annual return, whichever is earlier). However, you can pay any short-paid tax liabilities via Form DRC-03 along with GSTR-9.

Question 5

Who will audit and prepare our GSTR-9 & 9C at TaxQue?

Accepted Answer

Your annual return is audited by an experienced Chartered Accountant and indirect tax specialist. We conduct a three-way reconciliation between your Audited Books of Accounts, GSTR-1, GSTR-3B, and GSTR-2B to identify every tax discrepancy before filing.

Question 6

What if there is a mismatch between GSTR-1 and GSTR-3B in the annual return?

Accepted Answer

Mismatches between outward sales declared in GSTR-1 and taxes paid in GSTR-3B are the #1 cause of departmental audit notices. Our team identifies the root cause (e.g. clerical errors, timing differences, or unpaid liabilities), rectifies the figures in GSTR-9, and guides you on paying differential tax via DRC-03 to achieve complete closure.

Question 7

What documents do we need to share for annual GST filing?

Accepted Answer

You need to share your full financial year audited Balance Sheet, Profit & Loss Account, Trial Balance, Form 26AS, monthly GSTR-1 and GSTR-3B JSON/Excel summaries, and the annual GSTR-2B purchase reconciliation statement. Our team takes care of all data collation.

Question 8

Can GSTR-9 be revised after submission on the GST portal?

Accepted Answer

No. GSTR-9 cannot be revised once filed on the GST portal. That is why professional review before submission is critical. TaxQue provides a pre-filing draft report for your management review and approval before final submission.

Question 9

How does GSTR-9 protect our business from future GST departmental audits?

Accepted Answer

Filing an accurate, fully reconciled GSTR-9 with proper disclosure of RCM, capital goods ITC, and export turnover creates a verified statutory record under Section 44. It establishes transparency, significantly reducing the probability of receiving Section 61 scrutiny notices or Section 65 department audits.

Question 10

What is Table 8D in GSTR-9 and why is it important?

Accepted Answer

Table 8D reconciles the total ITC available as per GSTR-2A with the net ITC claimed in GSTR-3B. If Table 8D shows a negative balance (meaning you claimed more ITC than auto-populated by suppliers), the department will issue demand notices. Our CA desk helps you justify legitimate timing differences.

Question 11

What are the penalties if I fail to file GSTR-9?

Accepted Answer

Failing to file GSTR-9 attracts a daily late fee of ₹50 to ₹200 per day under Section 47 (capped at 0.04% to 0.50% of turnover). In addition, the department can issue Best Judgment Assessment orders under Section 62 and disallow input tax credits.

Question 12

What if our business turnover is below ₹2 Crore—should we still file GSTR-9?

Accepted Answer

Although filing is optional for turnover under ₹2 Crore, filing GSTR-9 is highly recommended if you had tax adjustments, RCM liabilities, or transitional credits. It closes the assessment window and provides clean financial records for bank loan renewals.

Question 13

How do we pay short-paid tax identified during GSTR-9 preparation?

Accepted Answer

Any short-paid output tax or excess ITC claimed during the year can be paid voluntarily with applicable interest using Form DRC-03 on the GST portal before or at the time of filing GSTR-9. Paying voluntarily protects you from Section 73/74 penalty proceedings.

Question 14

How long does TaxQue take to finalize GSTR-9 and GSTR-9C?

Accepted Answer

Once all audited accounts and monthly return statements are provided, our audit team completes the multi-tier reconciliation and delivers the final draft within 5 to 7 business days.

Question 15

Do you assist during post-filing GST departmental inquiries?

Accepted Answer

Yes. If the jurisdictional tax officer issues an audit notice (Form GST ADT-01) or scrutiny inquiry regarding your filed GSTR-9, our legal team drafts the detailed point-by-point factual response with supporting ledgers.

Question 16

What is the fee structure for GSTR-9 and GSTR-9C services?

Accepted Answer

TaxQue offers transparent, fixed pricing based on your annual transaction volume and business turnover brackets, with zero hidden fees. All reconciliations, DRC-03 computations, and portal filings are included.

Feature & Deliverable Matrix	Basic	Standard★ Most Popular	Premium
Annual turnover & filing applicability check	✓	✓	✓
GSTR-1 & GSTR-3B annual consolidation	✓	✓	✓
GSTR-9 preparation, review & filing	✓	✓	✓
Filed return & acknowledgement delivery	✓	✓	✓
Detailed sales register vs GSTR-1 matching	—	✓	✓
Purchase register vs GSTR-2B ITC review	—	✓	✓
Quantified GST mismatch & difference report	—	✓	✓
Turnover reconciliation with financial statements	—	—	✓
GSTR-9C tax & ITC reconciliation workings	—	—	✓
GSTR-9C preparation & self-certified filing support	—	—	✓

Information group	Examples	Preparation note
Filed GST returns and portal data	GSTR-1/1A, GSTR-3B, annual return tables, notices, acknowledgements and electronic ledgers for the FY.	Confirm every applicable tax period is filed and collect final portal downloads.
Books and financial statements	Trial balance, audited financial statements where applicable, ledgers, sales/purchase registers and GST workings.	Map book balances to annual return figures and document the basis for adjustments.
Invoice and ITC evidence	Tax invoices, credit/debit notes, GSTR-2B/IMS records, ITC reversals, import and reverse-charge details.	Explain unreconciled supplier reporting or eligibility differences with source evidence.
Annual adjustment schedules	Advances, exports/SEZ, amendments, HSN summaries, exempt/non-GST supplies and tax rate adjustments.	Include a tie-out between annual and monthly/quarterly return disclosures.
GSTR-9C support where applicable	Turnover and tax reconciliations and supporting schedules for self-certified GSTR-9C where required.	Check applicability threshold and current FY instructions; GSTR-9C is self-certified, not a CA/CMA audit certificate under current rule.

Milestone	What determines it	Important note
Annual return due date	Generally 31 December following the end of the relevant financial year.	Notifications may extend the date for a particular FY or taxpayer group.
GSTR-9 applicability	Generally depends on registered-person category and notified turnover exemption for the FY.	Thresholds/exemptions are checked year by year; do not assume filing applies to everyone.
GSTR-9C applicability	Generally required where aggregate turnover for the FY exceeds ₹5 crore.	Self-certified reconciliation statement; verify current provisions and category exceptions.
Late fee and portal validation	Depends on delay, turnover category, notified cap and whether forms are filed.	Check current CGST/State law and portal-calculated amount for the GSTIN.
Preparation time	Starts after complete FY records, filed returns and explanations are received.	Government review and acceptance are not guaranteed service timelines.

Service element	TaxQue process	What the client can verify
GSTR-9 applicability	Check registered-person category, turnover threshold and FY-specific exemption.	We verify the correct form on the GST Portal and current official notification.
GSTR-9 annual return	Reconcile annual supply, tax and ITC details with filed returns and books.	Client confirms assumptions, adjustments and annual disclosures.
GSTR-9C reconciliation	Prepare a self-certified reconciliation statement when threshold and category rules require it.	Tie turnover, tax and books to the annual return and support variances.
Filing and record retention	Submit applicable forms by the notified deadline and keep acknowledgement/supporting records.	Portal acceptance does not replace the taxpayer’s record-keeping obligations.

Accounting

GST Annual Return Filing

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Right Plan For GST Annual Return Filing

GST Annual Return Preparation and Reconciliation

What is GST Annual Return Filing?

Check annual applicability before starting

How to Get Started

Confirm annual filing obligations

Reconcile annual data

Prepare, approve and file

Documents Required for GST Annual Return Filing

GST Annual Return: Due Date and Filing Window

Annual Return Applicability and Turnover Tests

Why Choose GST Annual Return Filing

FY-specific applicability check

Annual reconciliation

Reviewed draft and proof of filing

Who Needs to File GSTR-9 or GSTR-9C

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GSTR-9 vs GSTR-9C: What We Review

GST Annual Return: Scope of TaxQue Support

Year and eligibility review

Books-to-return reconciliation

Draft, approval and filing evidence

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