GSTR-9 Annual Return: Complete Filing Guide 2024

GSTR-9 Annual Return: The Complete Guide

Every registered GST taxpayer must file GSTR-9 — the annual return. This consolidates your entire year's GST transactions. Missing or incorrect GSTR-9 invites scrutiny.

Who Must File GSTR-9?

Due Dates for FY 2023-24

Structure of GSTR-9

Part I: Basic Details (Auto-populated)

• GSTIN, Legal Name, Trade Name
• Financial Year

Part II: Outward & Inward Supplies

• Table 4: Taxable outward supplies
• Table 5: Outward supplies (zero-rated, exempt, nil-rated)
• Table 6: Inward supplies

Part III: Input Tax Credit

• Table 6A-6O: ITC availed
• Table 7: ITC reversed
• Table 8: ITC as per GSTR-2B

Part IV: Tax Paid

• Table 9: Taxes paid through cash and ITC
• Table 10-14: Amendments, advances, transitional credits

Part V: Details of Transactions

• Table 15-16: Particulars of demands/refunds
• Table 17-18: HSN/SAC summary

Step-by-Step Filing Process

Step 1: Prepare Data

• Download all monthly GSTR-1 and GSTR-3B
• Match with your books of accounts
• Reconcile any differences

Step 2: Login to GST Portal

• Go to gst.gov.in
• Services > Returns > Annual Return > GSTR-9

Step 3: Download Draft

• Download auto-populated GSTR-9
• Compare with your records

Step 4: Fill Tables

• Table 4-5: Verify outward supplies
• Table 6-8: Verify ITC
• Table 9: Verify tax payments

Step 5: File Return

• Preview and submit
• Sign with DSC or EVC

Common Mistakes to Avoid

1. Not Reconciling with GSTR-1

- Difference between GSTR-9 and sum of monthly GSTR-1 = Notices

2. Wrong ITC Reporting

- Report only eligible ITC - Check GSTR-2B mismatches

3. Missing HSN Summary

- Table 17 requires HSN-wise details - Must match with your GSTR-1

4. Not Accounting for Credit Notes

- Include all CN/DN in table 4

5. Ignoring Auto-Populated Data

- Verify, don't just accept

Reconciliation Checklist

Penalties for Non-Filing

How HCS Helps with GSTR-9

1. Data Extraction: We pull data from your Tally

2. Reconciliation: Match all 12 months of returns

3. Error Correction: Fix discrepancies in monthly returns first

4. Filing: Complete filing with verification

5. Documentation: Provide reconciliation report for records

Don't risk GSTR-9 errors. Get expert help from HCS!