GSTR 9 Form Annual Return – Easy Guide FY 2024-25

GSTR 9 form is the annual return form under GST that provide the opportunity to the registered persons to reconcile their annual data filed as per the monthly returns and furnish their reconciled annual data. Any discrepancy, omissions, errors, mismatches in the monthly GST returns may be resolved through the GSTR 9 form. With the due date for the GSTR 9 form for FY 2024-25 fast approaching, let us understand how to file GSTR 9 accurately –

GSTR 9 Applicability for FY 2024-25

The annual return in Form GSTR 9 must be mandatorily filed by all registered persons filing GSTR 1 and 3B regularly, having an aggregate turnover of more than Rs. 2 crores in FY 2024-25. However, certain categories of registered persons have been exempted from filing the GSTR 9 annual return –

• Persons paying TDS u/s 51 of the CGST Act,
• Persons paying TCS u/s 52 of the CGST Act,
• Taxpayers under composition scheme,
• Casual Taxable Persons,
• Input Service Distributors,
• Non-resident Taxable Persons.

GSTR 9C Applicability for FY 2024-25

GSTR 9C is an annual reconciliation statement that must be filed along with Form GSTR 9 primarily to reconcile the data in the audited balance sheet and the GST returns to ensure congruence in the data reported in the audited financials and the GST returns. Form GSTR 9C must be mandatorily filed by all registered persons having an aggregate turnover of more than Rs. 5 crores in FY 2024-25. This statement was earlier audited by a Chartered Accountant however, now this is self-certified by the taxpayer only.

Difference between GSTR 9 and 9C

GSTR 9 and 9C are both annual return forms under GST however the key differences between them are as under –

GSTR 9 Form	GSTR 9C Form
GSTR 9 form is applicable mandatorily for all registered persons (except as mentioned above), having an aggregate turnover of over Rs. 2 crores in FY 2024-25.	Form GSTR 9C must be mandatorily filed by all registered persons having an aggregate turnover of more than Rs. 5 crores in FY 2024-25.
GSTR 9 form consolidates the data from the monthly GST returns filed by the taxpayer.	GSTR 9C is an annual reconciliation statement that must be filed along with Form GSTR 9 primarily to reconcile the data in the audited balance sheet and the GST returns to ensure congruence in the data reported in the audited financials and the GST returns.

GSTR 9 Due Date

The due date for filing GSTR 9 form for FY 2024-25 is 31^st December, 2025.

GSTR 9 Late Fees

Turnover	Late Fees	Maximum Late Fees
< Rs.5 crores	Rs.50 per day	0.04% of turnover in state/UT (0.02% each under CGST and SGST Act)
Rs.5 crore – Rs.20 crore	Rs.100 per day	0.04% of turnover in state/UT (0.02% each under CGST and SGST Act)
> Rs.20 crore	Rs.200 per day	0.50% of turnover in state/UT (0.25% each under CGST and SGST Act)

How to file GSTR 9 form?

While filing GSTR 9 form, the taxpayer needs to focus on the following –

Table 4 Details of outward supplies, inward supplies on which tax is payable	This will be auto-populated in the GSTR 9 form from the monthly returns and the taxpayer must confirm these figures. This table shows the aggregate of all supplies on which any tax – CGST, SGST, IGST or cess is payable by the taxpayer.
Table 5 Details of outward supplies on which tax is not payable	The zero-rated, exempted, nil rated supplies i.e. supplies on which no tax is payable will be auto-populated from the monthly returns and the taxpayer must confirm these figures.
Table 6 Details of ITC availed during the financial year	The aggregate value of ITC availed in the monthly returns will be auto-populated and the taxpayer must confirm these figures.
Table 7 Details of ITC reversed and ineligible ITC for the financial year	The aggregate value of ITC reversed and ineligible ITC reversed in the monthly returns will be auto-populated and the taxpayer must confirm these figures.
Table 8 Other ITC related information	This table shows the ITC as per GSTR 2B and at the end shows the ITC that will be lapsed in the current financial year.
Table 9 Details of tax paid as declared in returns filed during the financial year	The aggregate value of the tax payable and the total tax paid in cash and paid through ITC will be mentioned in this table.
Table 10,11, 12 and 13 Particulars of transactions for the financial year declared in returns of the next financial year till the specified period	This table highlights the impact of debit notes and credit notes and mentions the – ITC of the financial year reversed in the next financial year, and ITC of the financial year availed in the next financial year.
Table 14 Differential tax paid on account of table 10 and 11	This table shows the differential tax payable and paid on account of table 10 and 11 entries.
Table 15 Particulars of demands and refunds	The details of all demands and refunds have to be entered in this table by the taxpayer.
Table 16 Supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis	The table contains details of the supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis and the tax liability on the supplies.
Table 17 HSN wise summary of the outward supplies	The summary of the aggregate HSN wise summary of goods and services components of the outward supplies will be auto-populated in this table.
Table 18 HSN wise summary of inward supplies	The summary of the aggregate HSN wise summary of goods and services components of the inward supplies will be auto-populated in this table.
Table 19 Late fees payable and paid	The late fees payable and paid will be fetched if the GSTR 9 is filed after the due date i.e. after 31st December, 2025.

FAQs on  GSTR 9 Form

Q1. Can GSTR 9 from be filed without filing GSTR 1 and 3B?

A1. No, GSTR 9 for FY 2024-25 can only be filed after all the monthly GSTR 1 and GSTR 3B forms have been filed.

Q2. Can GSTR 9 form be revised after it has been filed?

A2. No, GSTR 9 form cannot be revised after it has been filed.

About the Author This article is written by FCA Eshita Krishna , an experienced Chartered Accountant with advanced ICAI certifications in DISA, Anti-Money Laundering, Real Estate Laws, and Forex & Treasury Management. With strong expertise in direct and indirect tax, audit, risk advisory, financial planning, and financial management, she delivers accurate, experience-backed financial insights to readers.