GSTR-9: the annual return

GSTR-9 is the annual return that consolidates everything you reported during the financial year: sales, purchases, tax paid, and input credit claimed.

Who must file

It is mandatory above a turnover threshold (commonly ₹2 crore) and optional below it. Composition dealers file GSTR-9A instead.

Get it right

It should tie back to your GSTR-1 and GSTR-3B for the year, so good monthly records make the annual return straightforward rather than a scramble.