GST Annual Return: GSTR-9 Complete Guide#
What is GSTR-9?#
Annual return for regular taxpayers.
Who Must File?#
All registered taxpayers with GSTIN.
Due Date#
31st December of next FY.
Contents of GSTR-9#
Part I - Basic Details#
- GSTIN, Legal Name, Trade Name
Part II - Outward Supplies#
- B2B, B2C, Exports
Part III - Inward Supplies#
- Import, FII, ISD
Part IV - Input Tax Credit#
- ITC availed, reversed, ineligible
Part V - Tax Liabilities#
- Output tax payable
Part VI - Payments#
- Tax paid, interest, penalty
Part VII - Demands and Refunds#
- Demand pending, refund claimed
Reconciliation#
Compare with GSTR-1 and GSTR-3B.
Conclusion#
Annual return summarizes annual GST transactions.