GSTR-9 Filing for FY 2024-25 – Annual GST Return Services
GSTR-9 is the annual GST return that consolidates all outward supplies, inward supplies, Input Tax Credit (ITC), tax paid, refunds, and demands for a complete financial year. Filing GSTR-9 accurately and within the due date is crucial to avoid penalties, notices, and compliance risks.
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Annual return filing for small firms.
Complete filing with expert reconciliation.
Full support with GSTR-9C & audit.
At FilingHUB, we provide end-to-end GSTR-9 filing services for FY 2024-25, ensuring error-free preparation, reconciliation, and timely submission as per GST law. File your GSTR-9 with FilingHUB and stay 100% GST-compliant.
What is GSTR-9?
GSTR-9 is an annual return that must be filed by registered regular GST taxpayers. It summarizes all GST returns filed during the year, including: Outward supplies, Inward supplies, ITC availed and reversed, Tax paid under CGST, SGST, and IGST, Refunds, demands, and late fees.
It serves as a yearly consolidation of GSTR-1 and GSTR-3B filed during the financial year.
GSTR-9 is mandatory for taxpayers with annual turnover exceeding ₹2 crore.
Optional for taxpayers with turnover up to ₹2 crore, unless notified otherwise.
Types of GST Annual Returns
Different types of annual returns based on taxpayer category and turnover.
GSTR-9
Filed by regular taxpayers with turnover above ₹2 crore.
GSTR-9A
Filed by Composition Scheme taxpayers, summarizing quarterly returns.
GSTR-9C (Reconciliation Statement)
A reconciliation of GSTR-9 with audited financial statements. GSTR-9C is applicable where GST audit is required and must be certified by a Chartered Accountant or Cost Accountant.
GSTR-9 Applicability – Who Must File?
Applicable Taxpayers
- Normal GST registered taxpayers
- SEZ Units and SEZ Developers
- Taxpayers who shifted from Composition Scheme to Regular Scheme during the year
Not Required to File GSTR-9
- Composition taxpayers (file GSTR-9A)
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
- OIDAR service providers
Step-by-Step Process to File GSTR-9
Login to GST Portal
Access the GST portal with your credentials
Navigate to Annual Return Dashboard
Go to the annual return section
Select FY 2024-25
Choose the financial year for filing
Choose Nil or Regular Return
Select the appropriate return type
Review auto-populated data
Verify all pre-filled information
Enter missing details & save
Complete all required fields
Preview GSTR-9 PDF
Review the complete return before submission
Compute liabilities & pay late fee (if any)
Calculate and pay any applicable fees
File using DSC or EVC
Submit the return with digital signature or EVC
Documents Required for GSTR-9 Filing
GST Returns
- GSTR-1 (Monthly/Quarterly)
- GSTR-3B (Monthly)
- GSTR-2A / GSTR-2B
Financial Statements
- Profit & Loss Statement
- Balance Sheet
- GSTR-9C (if applicable)
Prerequisites for Filing
- Active GST registration during FY
- All GSTR-1 and GSTR-3B filed
- Proper reconciliation completed
- Adequate balance in cash ledger (if late fee payable)
GSTR-9 Format – Detailed Structure & Additional Information
GSTR-9 consists of 6 parts: Part 1 – Basic Details (GSTIN, legal name, trade name, financial year - auto-filled), Part 2 – Outward Supplies (Taxable supplies, Exports & SEZ supplies, Nil-rated/exempt/non-GST supplies), Part 3 – Input Tax Credit (ITC availed, ITC reversed or ineligible, ITC as per GSTR-2A/2B), Part 4 – Tax Paid (Tax paid through cash & ITC, Break-up under CGST/SGST/IGST), Part 5 – Previous FY Transactions (Transactions of earlier FY reported in current FY returns), Part 6 – Other Details (Refunds, Demands, HSN-wise summary, Late fee payable). GSTR-9 Turnover Limit: Mandatory if annual turnover exceeds ₹2 crore, Optional if turnover is up to ₹2 crore, Threshold may be revised by GST notifications each year. GSTR-9 Due Date for FY 2024-25: 31st December 2025, or any extended date notified by the Government. Late filing attracts penalties and interest. GSTR-9 Late Fee & Penalty: If GSTR-9 is not filed within the due date - ₹200 per day (₹100 CGST + ₹100 SGST), No IGST late fee, Maximum late fee capped at 0.25% of turnover in the State/UT. How FilingHUB Assists: At FilingHUB, we handle the entire process - Data compilation & reconciliation, ITC verification, Error correction, Portal filing support, GSTR-9C coordination (if applicable), Post-filing compliance assistance. GSTR-9 filing is not just a formality—it is a critical compliance requirement that reflects your business's GST position for the entire year. Errors or delays can result in penalties and notices.
Key Features of a GST Annual Return
GST experts & CAs onboard
Professional handling by certified experts
Accurate reconciliation with returns
Complete data verification and matching
Error-free filing & compliance
Zero mistakes, full compliance
Timely reminders & deadline tracking
Never miss a due date
Assistance with notices & corrections
Post-filing support included
Affordable & transparent pricing
No hidden charges
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