Central regulation
GSTR-9 Annual GST Return
Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and tax paid across the financial year.
Definition
Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and tax paid across the financial year.
- SourceCGST Act, 2017 — Section 44 read with Rule 80 — Section 44gst.gov.in
What it means in practice
GSTR-9 Annual GST Return is administered by Goods and Services Tax Network (GSTN) / CBIC. The obligation is grounded in CGST Act, 2017 — Section 44 read with Rule 80 (Section 44).
GSTR-9C reconciliation statement is additionally required for turnover above Rs 5 crore (self-certified, audit waived since FY 2020-21).
- SourceCGST Act, 2017 — Section 44 read with Rule 80 — Section 44gst.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
gst_registered=trueannual_turnover>=20000000
Deadlines and penalty
Cadence: annual — next action: 2026-12-31
Penalty for default: Late filing: Rs 100/day under CGST + Rs 100/day under SGST, capped at 0.5% of state turnover.
Citations
- SourceCGST Act, 2017 — Section 44 read with Rule 80 — Section 44gst.gov.in