GST_GSTR9 · annual Return

GSTR-9 & 9C (Annual): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Central Goods and Services Tax Act, 2017, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

GSTR-9 and GSTR-9C are the annual GST returns and self-certified reconciliation statements due on or before 31st December following the end of the financial year. Late filing incurs a fee of ₹200/day subject to a maximum cap of 0.5% of turnover.

Section: Section 44 read with Rule 80 · Regulator: CBIC · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 44 read with Rule 80

Central Goods and Services Tax Act, 2017

Standard Due Date

Annual Cutoff (Day 31)

Subject to statutory holiday extensions

Who is required to file?

Regular taxpayers with aggregate turnover exceeding ₹2 Crores (GSTR-9) and ₹5 Crores (GSTR-9C reconciliation).

Statutory Penalty / Late Fee

Late fee ₹200/day (max 0.5% turnover)

Client Document Collection Checklist

Required records to collect from the client before filing GSTR-9 & 9C (Annual):

CORS Template

Audited financials, reconciliations

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Related GST Compliances

GST_GSTR1

GSTR-1 (Outward Supplies)