10,000+ Annual Returns Filed. Complete Reconciliation. Expert CA Support.
GSTR-9 Annual Return
GSTR-9C Reconciliation
Sales vs GSTR-1 Matching
ITC Reconciliation
Tax Liability Verification
Expert CA Assistance
FREE ConsultationGet Started @ ₹299 ₹0
Get Expert Consultation
Talk to our business executives in minutes
What Sets Us Apart
10,000+ Returns Filed
Expert CA Team
Complete Reconciliation
0
Companies Incorporated
Successfully incorporated across India
0
Client Satisfaction
Rated excellent by our customers
0
Years of Experience
Serving businesses since 2020
0
Expert Consultants
Specialists in company formation
Testimonials
Hear What Our Customers Have to Say
India's one of the highest-rated legal tax and compliance guidance platform.
4.9 out of 5
(8521+ ratings)
Verified
Siddhu ManojFounder & CEO of Two-LYP Computations Pvt. Ltd.
“Incorporating my Startup with IncorpX was an incredibly smooth and hassle-free experience. The team was highly professional, guiding us every step of the way with clear communication and prompt support. The registration process was fast, and every detail was handled with precision and accuracy. Highly recommend IncorpX for anyone starting a business.”
Abhishek LohaniDirector at Lohani Learnings
“Company is good and service is also smooth. I used their compliance service and the response was timely with no delay and price are also convenient. They are always available to cater your need.”
Chandan Kr. ChaudharyFounder of Creative Minds
“I am very satisfied with the team of IncorpX for providing the top notch services. Team of IncorpX was giving the update on daily basis was one of the best thing which I experience in Corporate. keep doing it. Thank you!”
Jayavijaya SJFounder of Agro Farms
“Don't think twice.Got my company incorporates here. Tbh very impressed by the quality of service provided by this team. Very organized and friendly team. Had a smooth and peaceful experience. Timely regular updates were provided by the team. Overall a great experience.”
Anoop KrishnanFounder of EIGHTH DAY FORGE
“It's rare to find a service provider who makes the process feel personal - IncorpX absolutely did. From day one, they patiently explained every detail without any jargon, making it easy to understand and stress-free. There was zero chasing, no delays-just efficient, smooth execution all the way through. I felt supported, heard, and confident at every step of registering my company EIGHTH DAY FORGE (OPC) Private Limited. Thanks to Mr. Sriram and his wonderful team.”
Ramesh LankeFounder of EKnal Technologies
“IncorpX made the entire registration process for our company, EKnal Technologies, smooth and stress-free. Their team was professional, efficient, and incredibly supportive from start to finish. Highly recommend them to any founder looking for a reliable partner in their business journey! Special shoutout to Sriram and Aswin-your support, clarity, and responsiveness made the whole process incredibly smooth.”
700+
Businesses Incorporated Every Month
1000+
Ratings Trusted by 2000+ Clients
250+
Professional Network
Why Choose Us
Why Choose Us?
Expert Legal Team
Experienced legal experts in company formation and corporate law.
Fast Turnaround
Kickstart your venture with efficient company setup, generally processed within a week.
Dedicated Support
Personal manager by your side, every step of the way and beyond.
Complete Documentation
We handle all paperwork and ensure full legal compliance.
Business Growth Tools
Free business resources to fuel your company's success from day one.
24/7 Customer Service
Round-the-clock assistance for all your concerns.
File Your GST Annual Return on Time?
GSTR-9 is due by 31st December. Avoid late fees and complete your annual GST compliance with expert assistance
Simple Process
Here's How It Works
01
Fill the Form
Simply fill the above form to get started.
02
Call to discuss
Our startup expert will connect with you & complete legalities.
03
Get Your GSTR-9 Filed
Our CA experts reconcile your entire year's GST data and file an accurate annual return.
Pricing
Simple & Transparent Pricing
MOST POPULAR
GSTR-9 Filing Package
From ₹2999 one-time professional fee
Complete within 7 days
7-day turnaround 100% guaranteed
Complete Data Collection
GSTR-1 vs Books Reconciliation
GSTR-3B vs Books Reconciliation
ITC Reconciliation with GSTR-2A
Tax Payment Verification
HSN Summary Preparation
GSTR-9 Form Preparation
Expert Review & Approval
Filing on GST Portal
Filing Confirmation & ARN
*Government fees are additional and vary based on company structure
4.9/5 based on 1000+ reviews
Money back guarantee
Secure payment
Top rated service
AI-Powered Platform
Meet IncorpX Nova
Our proprietary AI engine streamlines every step of business setup, from intelligent name suggestions to automated document drafting and compliance tracking.
AI-Powered Business Name Approval Check
Auto-Generated MoA & AoA Drafts
Real-Time Compliance Monitoring
3x Faster Processing Than Traditional CAs
24/7 AI Chatbot + Human Expert Support
NOVA AI
Premium Plan
IncorpX Prime
An all-inclusive solution for startups and expanding enterprises seeking a streamlined, compliant incorporation process.
Key Benefits
Personalised support from dedicated incorporation specialists.
Application prepared and filed within 2 days.
24/7 customer assistance.
Important Notes
We strive to register your preferred business name whenever feasible.
Alternative name suggestions are provided if the preferred name is not approved.
Package includes first-year compliance services: auditor appointment, annual filings, and related obligations.
GSTR-9 is the GST annual return that every registered taxpayer (except a few exceptions) must file under the Goods and Services Tax regime. It is a consolidated summary of all the monthly/quarterly returns - GSTR-1 and GSTR-3B - filed during the financial year, as prescribed under Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules, 2017.
The GSTR-9 annual return contains details of outward supplies, inward supplies, ITC availed, ITC reversed, tax paid, demands, and refunds for the entire financial year. It helps the government reconcile the data across various returns and identify discrepancies. Every taxpayer holding a valid GST registration with aggregate turnover exceeding ₹2 crore must file this return.
At IncorpX, we have filed over 10,000+ GSTR-9 annual returns with complete reconciliation. Our expert CA team ensures that your annual return matches with your books of accounts, monthly returns, and GSTR-2A/2B data - minimising the risk of GST notices and departmental scrutiny.
The due date for GSTR-9 is 31st December of the following financial year. For example, GSTR-9 for FY 2023-24 is due by 31st December 2024. Late filing attracts heavy penalties - ₹200 per day up to 0.5% of turnover - so timely filing is crucial.
Who Should File GSTR-9?
GSTR-9 applicability depends on turnover and type of taxpayer. All businesses with an active GST registration must evaluate their filing obligation:
Turnover
GSTR-9 Requirement
GSTR-9C Requirement
Up to ₹2 Crores
Optional (Exempted)
Not Required
₹2 Crores to ₹5 Crores
Mandatory
Not Required
Above ₹5 Crores
Mandatory
Mandatory (Self-Certified)
Types of Annual Returns:
GSTR-9: For Regular Taxpayers
GSTR-9A: For Composition Dealers (Now merged with GSTR-4)
From FY 2020-21 onwards, GSTR-9C can be self-certified by the taxpayer. CA certification is no longer mandatory. However, expert assistance is recommended for accurate reconciliation.
Structure of GSTR-9 Form
GSTR-9 is divided into six parts with multiple tables. Understanding this structure is essential for accurate reconciliation with your monthly GST returns:
Part
Tables
Details
Part I
1-3
Basic details - GSTIN, Legal Name, Trade Name, Financial Year
Part II
4-5
Details of outward and inward supplies (B2B, B2C, Exports, Advances)
Part III
6-8
ITC availed, reversed, and net ITC available
Part IV
9
Tax paid through cash and ITC - CGST, SGST, IGST, Cess
Part V
10-14
Amendments, late fee, refunds, demands, and adjustments
Part VI
15-19
HSN-wise summary of supplies and additional information
What Are the Key Features of Our GSTR-9 Filing Service?
IncorpX provides comprehensive GSTR-9 filing with expert CA support for all GST compliance services:
1. Complete Reconciliation
Match GSTR-1, GSTR-3B with books of accounts.
2. ITC Verification
Reconcile ITC claimed vs GSTR-2A/2B available.
3. CA Expertise
Qualified CAs handle your annual return filing.
4. Error Identification
Identify discrepancies before department notices.
5. GSTR-9C Support
Reconciliation statement for turnover above ₹5 Cr.
6. HSN Summary
Prepare HSN-wise summary of all supplies.
7. Timely Filing
File before deadline to avoid late fees.
8. Audit Support
Assistance with departmental audit if any.
9. Documentation
Maintain records of reconciliation working.
10. Expert Support
Dedicated support for all queries and clarifications.
Benefits of Professional GSTR-9 Filing:
Why expert assistance is crucial for GSTR-9:
Avoid Penalties
Late fee of ₹200/day (₹100 CGST + ₹100 SGST), max 0.25% of turnover.
Accurate Reconciliation
Expert matching of returns with books prevents future notices.
Identify Errors Early
Catch discrepancies before department scrutiny.
ITC Optimization
Identify missed ITC and correct in subsequent returns.
Audit Readiness
Proper documentation for any future audit or assessment.
Save Time
Annual return is complex. Let experts handle it efficiently.
Expert CA assistance for accurate filing!
Late Filing Penalties for GSTR-9
Missing the GSTR-9 deadline has significant consequences:
Penalty Type
Amount
Late Fee per Day
₹200/day (₹100 CGST + ₹100 SGST)
Maximum Late Fee
0.25% of annual turnover in the state/UT
For NIL Return
Late fee may be waived in some cases
Interest
18% p.a. on any additional tax liability discovered
Scrutiny Risk
Higher chances of assessment/audit by department
Example: If your annual turnover is ₹4 crores, maximum late fee would be ₹1,00,000 (0.25% of ₹4 Cr). Even for a few days' delay, fee accumulates at ₹200/day.
⚠️ Late Fee Warning
GSTR-9 late fee can add up fast. For a business with ₹3 crore turnover, just 30 days of delay costs ₹6,000 (₹200 x 30). For 6 months? That's ₹36,000 in late fees alone - plus 18% interest per annum on any additional tax liability discovered during reconciliation. If your monthly GSTR-3B filings had errors, the interest compounds further. Don't wait - file on time or contact IncorpX today.
Documents & Information Required for GSTR-9:
We need the following to prepare your GSTR-9:
Monthly Returns Data:
All GSTR-1 filed during the year
All GSTR-3B filed during the year
GSTR-2A/2B for all months
Credit/Debit notes issued and received
Amendments made during the year
Tax payment challans (if any additional)
Books of Accounts:
Sales Register / Sales Ledger
Purchase Register / Purchase Ledger
Trial Balance for the year
Bank Statements
Export invoices (if applicable)
Import documents (BOE)
GSTR-9 Filing Process at IncorpX:
Our comprehensive process for accurate GSTR-9 filing:
💡 Pro Tip: Reconcile Before Filing
Start your GSTR-9 reconciliation at least 60 days before the due date. Cross-verify your GSTR-1 outward supply data with GSTR-3B tax liability figures month by month. Check ITC claimed in GSTR-3B against e-invoice data and GSTR-2B auto-populated figures. Early reconciliation gives you time to pay any additional tax via DRC-03 without interest pressure.
Step 1: Data Collection
Collect all GSTR-1, GSTR-3B returns filed during the year along with books of accounts (sales, purchase registers, trial balance).
Step 2: GSTR-1 Reconciliation
Reconcile GSTR-1 figures (table-wise) with sales as per books. Identify discrepancies in B2B, B2C, exports, amendments, etc.
Step 3: GSTR-3B Reconciliation
Match GSTR-3B summary with books - output tax, ITC claimed, tax paid. Ensure no differences in tax liability.
Step 4: ITC Reconciliation
Match ITC claimed in GSTR-3B with GSTR-2A/2B. Identify ITC not appearing in 2A, excess/short claims, and reversals required.
Step 5: GSTR-9 Preparation
Prepare all tables of GSTR-9 based on reconciliation. Include HSN summary, amendments, and additional liability if any.
Step 6: Review & Filing
Expert review of the prepared return. Upon your approval, file on GST portal and generate ARN.
Don't wait for the last day rush!
GSTR-9C Reconciliation Statement
GSTR-9C is required for taxpayers with turnover above ₹5 crores. It reconciles the data declared in your GSTR-9 annual return with your audited financial statements. Businesses needing GST amendments should resolve them before preparing GSTR-9C:
Reconciliation of turnover declared in GSTR-9 vs audited financials
Reconciliation of ITC claimed in GSTR-9 vs audited books
Self-certified by taxpayer (CA certification not mandatory now)
Note: From FY 2020-21 onwards, GSTR-9C can be self-certified. However, for accurate reconciliation and to avoid departmental issues, professional assistance is recommended.
Why Choose IncorpX for GSTR-9 Filing?
Experience: 10,000+ GSTR-9 returns filed.
Expert CAs: Qualified Chartered Accountants.
Thorough: Complete reconciliation provided.
Timely: Never missed a deadline.
Affordable: Starts at just ₹2,999.
Support: Assistance with notices if any.
GSTR-9 vs GSTR-9C - Detailed Comparison
Many taxpayers confuse GSTR-9 (annual return) with GSTR-9C (reconciliation statement). While both are filed together on the GST portal, they serve different purposes and have separate applicability criteria. Here is a comprehensive comparison to help you understand the differences:
Parameter
GSTR-9 (Annual Return)
GSTR-9C (Reconciliation Statement)
Purpose
Consolidation of all monthly/quarterly returns
Reconciliation of GSTR-9 with audited financial statements
Legal Basis
Section 44, CGST Act 2017; Rule 80(1)
Section 44, CGST Act 2017; Rule 80(3)
Who Must File
Regular taxpayers with turnover > ₹2 crore
Taxpayers with turnover > ₹5 crore
Certification
Self-certification by authorised signatory
Self-certification (CA certification removed from FY 2020-21)
Important change from FY 2020-21: GSTR-9C no longer requires Chartered Accountant certification. Taxpayers can self-certify the reconciliation statement. However, given the complexity of turnover and ITC reconciliation - especially when there are differences between GSTR-1, GSTR-3B, and audited books - professional assistance from a qualified CA is strongly recommended to avoid errors that could trigger GST notices from the department.
Common Reconciliation Issues & Solutions
Reconciliation is the most critical and time-consuming part of GSTR-9 filing. Discrepancies between GSTR-1, GSTR-3B, GSTR-2B, and books of accounts are extremely common. Here are the most frequent issues our CAs encounter and practical solutions for each:
1. GSTR-3B vs GSTR-1 Turnover Mismatch
Problem: The taxable value declared in GSTR-3B (summary return) doesn't match the invoice-level details in GSTR-1. This is the most common mismatch - it happens when amendments, credit/debit notes, or advances are not properly accounted for in both returns.
Solution: Prepare a month-wise comparison of GSTR-1 Table 4 (B2B), Table 5 (B2C), and Table 6 (Exports) totals against GSTR-3B Table 3.1 values. Identify the exact months where differences arose. Report the correct figures in GSTR-9 Table 4 (based on GSTR-1) and Table 5 (based on GSTR-3B). Any additional tax liability must be paid through DRC-03.
2. ITC Discrepancies with GSTR-2B
Problem: Input Tax Credit claimed in GSTR-3B exceeds or falls short of what appears in GSTR-2B auto-populated data. This can happen due to vendor non-compliance, late GST return filing by suppliers, or manual ITC claims.
Solution: Download the annual GSTR-2B consolidated statement. Match every vendor invoice with your purchase register. For ITC appearing in books but not in GSTR-2B, follow up with suppliers to ensure their GSTR-1 is filed. Report the ITC difference in GSTR-9 Table 8 (ITC as per GSTR-2A vs ITC as per books).
3. HSN Code Mismatches
Problem: HSN codes reported in GSTR-1 invoices differ from HSN codes in the books of accounts or purchase registers. This is especially common for businesses dealing with multiple product categories or when the e-invoicing system auto-populates different codes.
Solution: For taxpayers with turnover above ₹5 crore (where HSN summary in Table 17 is mandatory), prepare a HSN-wise summary from your books and reconcile with GSTR-1 HSN data. Correct any wrong HSN codes in the GSTR-9 HSN summary table. Use 6-digit HSN codes for turnover above ₹5 crore.
4. Export Turnover Differences
Problem: Export values in GSTR-1 Table 6A don't match shipping bill data or GSTR-3B Table 3.1(b). Exchange rate differences, advance receipts, and late shipping bills often cause these mismatches.
Solution: Reconcile shipping bills with export invoices using the exchange rate as on the date of invoice. Match GSTR-1 Table 6A totals with customs data. If your business has LUT for exports, ensure the GST compliance is properly reflected in the annual return.
5. Reverse Charge Mechanism (RCM) Mismatches
Problem: RCM liability declared in GSTR-3B Table 3.1(d) doesn't match with actual RCM-eligible purchases. Many taxpayers miss RCM on services like legal fees, GTA services, or import of services.
Solution: Review all purchases for the year and identify RCM-applicable transactions under Section 9(3) and 9(4). Match with GSTR-3B declarations month-wise. Any missed RCM must be paid with interest. Report correctly in GSTR-9 Table 4F (inward supplies on which tax is paid under RCM).
🔍 Reconciliation Checklist
Before filing your GSTR-9 annual return, ensure these critical reconciliation steps are complete: (1) GSTR-1 taxable value vs GSTR-3B taxable value - month-wise, (2) ITC claimed in GSTR-3B vs GSTR-2B available ITC, (3) Tax paid via cash ledger matches GSTR-3B Table 6.1, (4) Export turnover matches shipping bills, (5) RCM liability is fully accounted for. At IncorpX, our CAs perform 47-point reconciliation checks to ensure zero-error filing.
Avoid costly errors - let our CAs reconcile your data!
GSTR-9 Filing for Different Business Types
GSTR-9 applicability varies based on business type, turnover, and registration category. Here is a detailed breakdown to help you determine your filing obligation:
Mandatory Filing - Regular Taxpayers:
Private Limited Companies: Must file GSTR-9 if turnover exceeds ₹2 crore. GSTR-9C also required if turnover exceeds ₹5 crore.
LLPs & Partnership Firms: Same turnover thresholds apply. DSC mandatory for LLPs; EVC allowed for partnerships.
Proprietorship Firms: Must file if aggregate turnover across all GSTINs exceeds ₹2 crore. EVC via Aadhaar OTP is sufficient.
E-Commerce Operators: Must file GSTR-9 irrespective of turnover if registered as an e-commerce operator under Section 52. TCS-related reconciliation is critical.
Different Annual Return Forms:
Business Type
Annual Return Form
Applicability
Regular Taxpayers
GSTR-9
Mandatory if turnover > ₹2 crore
Composition Dealers
GSTR-4 (Annual)
GSTR-9A discontinued; merged with GSTR-4
E-Commerce Operators
GSTR-9
Mandatory irrespective of turnover
Turnover > ₹5 Crore
GSTR-9 + GSTR-9C
Both mandatory; GSTR-9C self-certified
Exempt from GSTR-9 Filing:
Casual Taxable Persons: Not required to file GSTR-9
Non-Resident Taxable Persons (NRTP): Exempt from annual return
Input Service Distributors (ISD): File ISD returns only, not GSTR-9
TDS/TCS Deductors: File GSTR-7/GSTR-8 respectively, not GSTR-9
Turnover ≤ ₹2 Crore (from FY 2023-24): Optional filing; exempted by government notification
UIN Holders (Embassies, UN bodies): Not required to file annual return
If you hold multiple GST registrations across different states, you must file separate GSTR-9 for each GSTIN. The ₹2 crore turnover threshold is calculated on aggregate basis - meaning the combined turnover of all GSTINs under the same PAN. For businesses nearing the threshold, voluntary filing is recommended as it demonstrates compliance and keeps your records audit-ready.
GSTR-9 Late Fee & Penalty Calculator Guide
The GSTR-9 late fee structure was revised by the government to rationalise penalties. Here is a complete guide to calculating late fees, interest, and potential penalties for delayed or non-filing of the GST annual return:
Late Fee Structure:
Component
Rate
Cap / Maximum
CGST Late Fee
₹100 per day of delay
0.25% of turnover in the state/UT
SGST Late Fee
₹100 per day of delay
0.25% of turnover in the state/UT
Total Late Fee
₹200 per day of delay
0.50% of turnover in the state/UT
Interest on Tax Liability
18% per annum (Section 50)
No cap - applies on additional tax discovered
Penalty (Section 73/74)
10% of tax due (bona fide) or 100% (fraud)
Minimum ₹10,000 under Section 73
Calculation Examples:
Example 1: Small Business (Turnover ₹3 Crore)
Scenario: Filed GSTR-9 on 15th February 2025 (46 days late after 31st December 2024 deadline).
Late fee: 46 days x ₹200/day = ₹9,200
Maximum cap: 0.50% x ₹3,00,00,000 = ₹1,50,000
Actual late fee payable: ₹9,200 (within cap)
Example 2: Medium Business (Turnover ₹10 Crore)
Scenario: Filed GSTR-9 on 30th June 2025 (181 days late). Additional tax liability of ₹2,00,000 discovered during reconciliation.
Late fee: 181 days x ₹200/day = ₹36,200
Maximum cap: 0.50% x ₹10,00,00,000 = ₹5,00,000
Interest on additional tax: ₹2,00,000 x 18% x (181/365) = ₹17,852
Total payable: ₹36,200 (late fee) + ₹17,852 (interest) = ₹54,052
📅 Due Date Reminder
GSTR-9 for FY 2024-25 is due by 31st December 2025 (unless extended by government notification). Start your reconciliation by October to avoid last-minute rush. Remember: GSTR-9 cannot be revised once filed - so accuracy is more important than speed. If you've received a GST notice for previous years' non-filing, address it immediately as penalties increase over time.
Section 73 vs Section 74 implications: If the department discovers unreported tax liability during GSTR-9 scrutiny, they may issue a show cause notice under Section 73 (non-fraud cases - 10% penalty, minimum ₹10,000) or Section 74 (fraud/wilful suppression - 100% penalty). Self-identifying discrepancies in GSTR-9 and paying through DRC-03 before the department notices can save you from penalty proceedings. Having accurate GST invoicing software also minimises the risk of data mismatches.
Avoid penalties - file before the deadline!
Recent Changes & Updates for GSTR-9
The government has made several changes to GSTR-9 filing requirements in recent years to simplify compliance and reduce the burden on taxpayers. Here are the key updates you need to know:
FY 2024-25: Simplified Table Structure
For FY 2024-25, the GST Council has continued the simplified filing format introduced in earlier years. Several optional tables remain non-mandatory for taxpayers with turnover below ₹5 crore, including Table 5 (inward supply details), Table 12 (reversal of ITC availed during previous financial year), and Table 13 (ITC availed during current year for previous year supplies). However, maintaining accurate records is still essential for GST return filing compliance.
Self-Certification for GSTR-9C (from FY 2020-21)
The requirement for CA/CMA certification of GSTR-9C was removed from FY 2020-21 onwards. Taxpayers can now self-certify the reconciliation statement. This change - introduced via Notification No. 30/2021-Central Tax - significantly reduced filing costs. However, self-certification means the taxpayer bears full responsibility for accuracy.
Turnover Exemption Raised to ₹2 Crore
From FY 2023-24, taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9. This was raised from the earlier threshold of ₹2 crore already in practice via annual exemption notifications. The exemption is optional - taxpayers below the threshold can still file voluntarily.
HSN Reporting Changes
HSN summary reporting in GSTR-9 Table 17 has been aligned with e-invoicing requirements. Taxpayers with turnover above ₹5 crore must report 6-digit HSN codes. For turnover between ₹2 crore and ₹5 crore, 4-digit HSN codes are sufficient. Proper HSN classification is critical to avoid mismatches during departmental verification.
Integration with GSTR-2B for ITC Reconciliation
GSTR-9 Table 8 now references GSTR-2B (instead of the earlier GSTR-2A) as the source for auto-populated ITC data. Since GSTR-2B is a static statement generated on the 14th of every month, it provides a more reliable basis for ITC reconciliation compared to the dynamic GSTR-2A.
Related GST Services by IncorpX
GSTR-9 filing is one part of your overall GST compliance. IncorpX offers end-to-end GST services to keep your business fully compliant:
Automated invoicing with built-in GSTR-1 data preparation. Reduces annual return reconciliation effort.
End-to-end GST compliance for your business!
FAQs on GSTR-9 Annual Return
Have questions about GSTR-9? We've compiled answers to common queries.
GSTR-9 is the annual return filed by regular GST taxpayers. It consolidates all monthly/quarterly returns (GSTR-1 and GSTR-3B) filed during the financial year.
Regular taxpayers with turnover above ₹2 crores must file GSTR-9. For turnover below ₹2 crores, it's optional but recommended.
GSTR-9 is due by 31st December of the year following the financial year. For FY 2023-24, the due date is 31st December 2024.
Late fee is ₹200/day (₹100 CGST + ₹100 SGST), subject to maximum of 0.25% of turnover in the state/UT.
GSTR-9C is a reconciliation statement filed along with GSTR-9 by taxpayers with turnover above ₹5 crores. It reconciles GSTR-9 with audited financials.
No, from FY 2020-21 onwards, GSTR-9C can be self-certified by the taxpayer. CA certification is not mandatory.
No, GSTR-9 cannot be revised once filed. Any corrections must be made in the next year's annual return.
No, Composition dealers file GSTR-4 (annual return), not GSTR-9. GSTR-9A was earlier required but is now merged with GSTR-4.
Any additional tax liability discovered during reconciliation must be paid through DRC-03 (voluntary payment). ITC differences may attract notices.
HSN summary (Table 17) is mandatory for taxpayers with turnover above ₹5 crores. For others, it's optional but recommended.
Non-filing leads to late fees, potential notices, and negative impact on compliance rating. It may also trigger departmental assessment.
No, GSTR-9 is for reporting only. Any additional ITC must be claimed in GSTR-3B within the time limit prescribed.
Table 8 contains details of ITC as per GSTR-2A and ITC as per books. It helps identify ITC mismatches for reconciliation.
Yes, GSTR-9 must be filed separately for each GSTIN. If you have registrations in multiple states, file separate returns.
Taxpayers with aggregate turnover up to ₹2 crores are exempted from filing GSTR-9. However, voluntary filing is allowed.
GSTR-9 is filed for the financial year (April to March), not calendar year. One return per GSTIN per financial year.
GSTR-9 gives opportunity to identify and report differences. Additional tax can be paid through DRC-03. Proper reconciliation is essential.
DSC is mandatory for companies and LLPs. For others, EVC (Electronic Verification Code) through Aadhaar OTP can be used.
GSTR-9 filing starts at ₹2,999 including complete reconciliation. GSTR-9C, if required, is charged additionally.
Getting started is easy: Contact us for consultation, share all GSTR-1 and GSTR-3B returns, provide books of accounts data, we perform complete reconciliation, review, approve, and we file.
GST Annual Return Filing (GSTR-9) in various States
The team was very responsive and helpful. I received daily updates from the WhatsApp group, and their guidance made everything much simpler to comprehend. If you want a simple and hassle-free way to launch your business, I would highly recommend them!
S
Simon Job
4.9/5
I recently used IncorpX to register my limited liability partnership, and I had an amazing experience! There were no hidden fees, and the team was helpful, quick to respond, and open. They provided thorough explanations of each step, and their services are reasonably priced without sacrificing quality. The entire process was made simple by IncorpX's professionalism, attention to detail, and sincere support. Strongly advised!
J
Jay R
4.8/5
The experience was flawless; the team completed each task with care and always responded quickly. Throughout the process, I never felt stuck. We would especially like to thank Saksham and Sriram for making everything run so smoothly! The IncorpX team offers extremely competitive pricing; anyone just starting out should definitely get in touch with them.
M
Mohammed Affan
4.9/5
I'm really grateful to the wonderful team at IncorpX for helping bring my co-founder's and my dream to life. The whole process was super smooth - fast service, great support, and no hassles at all. I'd highly recommend IncorpX to any new entrepreneur or founder looking to register their company. Excited to continue working with them in the long run. Thank you, IncorpX!
R
Riyom Taipodia
4.6/5
One of the best agency I have ever experienced. Team members are very friendly as if we know each other from before and came communicate and share easily. My work has been done in a very short period and I am so happy. Thank you so much.
A
Ayyappa Swamy
5/5
Highly recommend... IncorpX services regarding incorporation of our company and roc filing and all are very impressive.. the team IncorpX is polite and friendly. Our Lands Time pvt ltd has incorporated through IncorpX... And thanks to IncorpX team..
R
Ramesh Babu
4.9/5
Trouble free service, Rendering good co-operation for company incorporation. Trust worthy team to have better knowledge.
P
Pravesh Kudesia
5/5
IncorpX is providing best service... And user experience! Thank You IncorpX Team
B
Balaji Gutte
4.9/5
I recently got my Private Limited Company incorporated through IncorpX, and the experience was seamless! The team was professional, supportive, and quick to respond throughout the process. Highly recommend IncorpX for a smooth and stress-free company registration experience.
D
Dia
5/5
I'd been planning to register my Private Limited Company for months but didn't know where to start - until I found IncorpX. The team guided me step by step, explained everything clearly, and completed the registration smoothly within the promised timeline. Their pricing was transparent with no hidden charges. Highly recommend IncorpX to anyone starting a business!
Trusted by 15,000+ Entrepreneurs
Get Expert Guidance for Your Business
Fill out the form and our team will connect with you to understand your requirements and recommend the best way forward.
