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GST Annual Return Filing Guide

Complete guide to filing GSTR-9 (annual return) under GST including due dates, requirements, and common issues.

Alok K Acharya & Associates
1 February 2025·Updated 31 August 20261 min read
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GST Annual Return Filing Guide#

What is GSTR-9?#

GSTR-9 is the annual return that taxpayers must file each financial year.

Who Must File?#

All regular taxpayers with GSTIN must file GSTR-9.

Due Date#

  • 31st December of next financial year

Details to be Reported#

  • Outward supplies
  • Inward supplies
  • Input tax credit
  • Tax paid
  • Demand and refund

Conclusion#

Annual return filing is mandatory for GST compliance.

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Alok K Acharya & Associates

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