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GST Annual Returns Filing - GSTR-9 & GSTR-9C

Expert GST Annual Return Filing Services by ICAI Registered CAs - Complete Reconciliation, Accurate Filing, Zero Penalties - Starting ₹10,000

500+ Returns Filed
31 Dec Filing Deadline
100% Accuracy Assured
📞 Call: +91 78892 57045 View Pricing

Why Choose Our GST Annual Return Services?

Comprehensive GST annual return filing with complete reconciliation and compliance assurance

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Complete Reconciliation

Thorough reconciliation of GSTR-1, GSTR-3B with books of accounts and financial statements to ensure accuracy.

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ICAI Registered CAs

GSTR-9C certification by qualified Chartered Accountants with extensive GST expertise and compliance knowledge.

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Error Detection

Identification and correction of mismatches, input credit errors, and GST reporting discrepancies before filing.

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Timely Filing

Ensure filing before 31st December deadline to avoid late fees, penalties, and compliance issues.

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ITC Optimization

Review and optimize input tax credit claims to maximize legitimate ITC and minimize disallowances.

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Compliance Support

Expert guidance on GST compliance, notice handling, and audit support for complete peace of mind.

Our GST Annual Return Services

GSTR-9 Filing

Annual Return for Regular Taxpayers

• Consolidation of monthly/quarterly returns
• Turnover and tax liability summary
• Input tax credit reconciliation
• Annual summary of outward & inward supplies
• HSN/SAC wise summary
• ITC reversal and reclaim summary
• Tax paid on purchases from unregistered persons
• Amendments and corrections

GSTR-9C Filing

Reconciliation Statement (Turnover > ₹5 Cr)

• CA/CMA certification required
• Reconciliation of turnover as per books vs GST
• Rate-wise reconciliation of supplies
• ITC as per books vs GSTR-2A/2B
• Tax liability reconciliation
• Exempt and non-GST supplies
• Detailed variance analysis
• Professional certification and signing

GSTR-9A Filing

For Composition Scheme Taxpayers

• Simplified annual return format
• Details of quarterly CMP-08 filed
• Total turnover summary
• Tax liability under composition
• Inward supplies liable to reverse charge
• ITC availed and reversed (if switched)
• Late fee calculation
• Amendment declarations

Complete Reconciliation

Books vs GST Returns

• GSTR-1 vs Sales register
• GSTR-3B vs monthly books
• GSTR-2A/2B vs Purchase register
• ITC claimed vs eligible ITC
• Output tax vs actual liability
• Identify and explain variances
• Prepare adjustment entries
• Support documentation preparation

ITC Reconciliation

Input Tax Credit Verification

• GSTR-2A/2B matching with purchases
• Eligible vs ineligible ITC segregation
• Common credit allocation
• Reversal calculations (Rule 42/43)
• Credit note adjustments
• Missing invoice follow-up
• ITC optimization strategies
• Disallowance minimization

GST Audit Support

Preparation & Representation

• Pre-audit compliance check
• Document preparation and organization
• Query resolution and clarifications
• Response to SCN/show cause notices
• Representation before GST officers
• Assessment order review
• Appeal filing support
• Litigation management

GST Annual Returns Pricing

Transparent pricing based on turnover and complexity

GSTR-9 Basic

₹10,000
Turnover up to ₹2 Crores
  • GSTR-9 annual return filing
  • Basic reconciliation
  • Up to 500 invoices
  • ITC summary review
  • Filing before deadline
  • Acknowledgement copy
Get Quote
Most Popular

GSTR-9 Standard

₹15,000
Turnover ₹2-5 Crores
  • GSTR-9 filing with reconciliation
  • Detailed variance analysis
  • Up to 1000 invoices
  • ITC reconciliation report
  • Error detection & correction
  • Consultation support
Get Quote

GSTR-9C Premium

₹25,000+
Turnover above ₹5 Crores
  • GSTR-9 + GSTR-9C filing
  • Complete reconciliation statement
  • Books vs GST reconciliation
  • CA certification & signing
  • Detailed audit trail
  • Compliance assurance
Get Quote

GSTR-9A Composition

₹8,000
Composition Scheme
  • GSTR-9A annual return
  • Quarterly CMP-08 verification
  • Turnover reconciliation
  • Tax liability summary
  • Timely filing
  • Post-filing support
Get Quote

Complete Package

₹35,000+
High Volume Businesses
  • GSTR-9 + GSTR-9C filing
  • Full reconciliation (all heads)
  • Unlimited invoices
  • Multiple GSTIN support
  • Dedicated CA support
  • Year-round consultation
Get Quote

Audit Support

₹20,000+
GST Audit Assistance
  • Pre-audit preparation
  • Document compilation
  • Query resolution
  • Officer representation
  • Notice response
  • Appeal filing support
Get Quote

Who Needs to File GST Annual Returns?

⚠️ GSTR-9 Filing Requirements

GSTR-9 Mandatory For:

✓ All regular GST taxpayers
✓ Annual turnover > ₹2 crores
✓ Turnover threshold changed from ₹5 cr (earlier)
✓ Every registered person (except notified)
✓ Due date: 31st December
✓ Cannot be revised once filed

GSTR-9C Required For:

✓ Annual turnover > ₹5 crores
✓ Regular taxpayers (not composition)
✓ Reconciliation statement mandatory
✓ CA/CMA certification compulsory
✓ Books audited as per GST provisions
✓ Filed along with GSTR-9

GSTR-9A For:

✓ Composition scheme taxpayers
✓ Simplified annual return
✓ Filed once a year
✓ Due date: 31st December
✓ Summarizes quarterly CMP-08
✓ Lesser compliance burden

Exemptions:

✓ Casual taxable persons
✓ Non-resident taxable persons
✓ Input Service Distributors
✓ Persons paying TDS/TCS
✓ E-commerce operators
✓ OIDAR service providers (certain cases)

Late Filing Consequences:

✗ Late fee: ₹200/day (₹100 CGST + ₹100 SGST)
✗ Maximum late fee: ₹10,000
✗ Interest on additional tax liability
✗ Compliance rating impact
✗ Notice from GST department
✗ Difficulty in refunds/adjustments

Key Deadlines:

📅 GSTR-9: 31st December (following FY)
📅 GSTR-9C: 31st December (following FY)
📅 GSTR-9A: 31st December (following FY)
⚠️ No provision for revision
⚠️ Plan ahead - start early
⚠️ Engage CA by October

Our Filing Process

Systematic approach ensuring accuracy and timely compliance

1

Data Collection

Gather all GST returns, books of accounts, financial statements, and ITC records

2

Reconciliation

Reconcile GSTR-1, GSTR-3B with books, identify mismatches and variances

3

ITC Verification

Match GSTR-2A/2B with purchases, verify eligible ITC, identify reversals

4

Correction

Correct errors, adjust entries, prepare supporting schedules and documentation

5

GSTR-9 Preparation

Prepare annual return with all details, summaries, and required disclosures

6

GSTR-9C Certification

If applicable, prepare reconciliation statement and obtain CA certification

7

Review & Approval

Client review of prepared returns, clarifications, and final approval

8

Filing & Confirmation

File returns on GST portal, obtain ARN, provide acknowledgement and reports

Common GST Annual Return Challenges

Issues we help resolve during annual return filing

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Turnover Mismatch

Differences between books turnover and GST returns due to timing differences, exempt supplies, or errors. We identify and explain all variances.

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ITC Discrepancies

ITC claimed in 3B not matching GSTR-2A/2B. Missing invoices, vendor non-compliance, or incorrect claims causing issues.

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Rate Errors

Wrong GST rates applied on supplies causing tax liability issues. HSN/SAC classification errors affecting returns.

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Tax Liability Issues

Incorrect computation of tax liability, missed reverse charge transactions, or improper treatment of certain supplies.

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Missing Documents

Incomplete records, missing invoices, poor documentation making reconciliation difficult. We help organize and fill gaps.

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Credit Notes & Amendments

Credit notes, debit notes, amendments in subsequent periods causing confusion in annual return preparation.

💡 Tips for Smooth Annual Return Filing:

  • Start Early: Begin reconciliation by October, don't wait for December deadline
  • Monthly Reconciliation: Reconcile GSTR-1 and 3B monthly to avoid year-end rush
  • ITC Verification: Regularly check GSTR-2A/2B and follow up with vendors for missing invoices
  • Maintain Records: Keep all invoices, debit/credit notes, and supporting documents organized
  • Correct Errors Promptly: Fix monthly return errors as soon as identified, don't accumulate
  • Professional Help: Engage a CA early, especially if turnover exceeds ₹5 crores (GSTR-9C required)
  • No Revision Allowed: Since GSTR-9 can't be revised, ensure accuracy before filing
  • Plan for Tax Liability: If additional tax payable is identified, arrange funds in advance

Frequently Asked Questions

What is the cost of GST annual return filing?
GSTR-9 filing starts at ₹10,000 for businesses with turnover up to ₹2 crores. For turnover between ₹2-5 crores, it costs ₹15,000. GSTR-9C (for turnover above ₹5 crores) ranges from ₹25,000 to ₹50,000 depending on complexity, number of invoices, and reconciliation requirements. Final pricing is customized based on your specific situation.
Who needs to file GSTR-9?
All regular GST taxpayers whose aggregate turnover exceeds ₹2 crores in a financial year must file GSTR-9 annual return. Previously, the threshold was ₹5 crores, but it has been reduced. Composition dealers file GSTR-9A, while certain categories like casual taxpayers, non-residents, and ISD are exempted.
What is GSTR-9C and who needs it?
GSTR-9C is a reconciliation statement that must be filed by taxpayers with annual turnover exceeding ₹5 crores. It reconciles the turnover declared in annual returns (GSTR-9) with audited financial statements. It must be certified by a Chartered Accountant or Cost Accountant and filed along with GSTR-9 by 31st December.
What is the due date for GSTR-9 filing?
GSTR-9 and GSTR-9C must be filed by 31st December of the following financial year. For example, for FY 2023-24 (April 2023 to March 2024), the due date is 31st December 2024. Late filing attracts a penalty of ₹200 per day (₹100 CGST + ₹100 SGST), up to a maximum of ₹10,000.
Can I revise GSTR-9 after filing?
No, once GSTR-9 is filed, it cannot be revised or amended. Any error or omission can only be corrected in the next year's GSTR-9. You can declare additional liabilities or reduce excess ITC claimed in subsequent year's annual return. Therefore, it's crucial to file accurately after proper reconciliation.
What documents are needed for annual return filing?
Required documents include: All GSTR-1 and GSTR-3B for the year, Sales and purchase registers, GSTR-2A/2B data, Books of accounts (ledgers, cash book), Audited financial statements (for GSTR-9C), Bank statements, Stock registers, TDS/TCS certificates, Export/import documents, and supporting invoices for reconciliation.
What happens if I miss the GSTR-9 deadline?
Late filing of GSTR-9 attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) with a maximum cap of ₹10,000. Additionally, if there's additional tax liability identified, interest will be charged. Repeated non-compliance can affect your GST compliance rating and may attract notices from the department.
What is HSN summary in GSTR-9?
Table 12 of GSTR-9 requires HSN-wise summary of outward supplies. You need to report HSN code, description, UQC, total quantity, total taxable value, and tax rate. The level of HSN digits required depends on turnover: up to ₹5 crores - 4 digits, above ₹5 crores - 6 digits.
How long does GSTR-9 filing take?
For well-maintained records, GSTR-9 filing takes 3-7 days including reconciliation. GSTR-9C with complete reconciliation takes 7-15 days depending on business complexity. For businesses with poor record-keeping or significant mismatches, it can take 2-3 weeks. We recommend engaging us by October for December deadline.
What if there's additional tax liability in GSTR-9?
If reconciliation reveals additional tax liability, it must be paid before filing GSTR-9. The tax can be paid through the GST portal using available credit or cash. Interest is applicable from the original due date. Our reconciliation process helps identify such liabilities in advance so you can plan accordingly.

Need GST Annual Return Filing Services?

Don't miss the 31st December deadline! Get expert GST annual return filing with complete reconciliation.

📞 Call Now: +91 78892 57045 💬 WhatsApp Us

Early Bird Offer: Book before November end and get 10% off on GSTR-9C filing!