GST Annual Return GSTR-9 is a detailed document in which information regarding all the required business activities being conducted under GST in a year is compiled. The return contains information on outward supplies, that is, sales, inward supplies, taxes paid, input tax credit availed, and other relevant information. While GSTR 1 and GSTR 3B are the usual monthly or quarterly returns, the GST Annual Return is the full-year picture of the business GST operations.
Thus, the major goal of the GST Annual Return is to present the compliance with GST requirements of a particular company to the tax authorities. It is also a final adjustment note to make sure that all features of the sale, purchase, tax paid and input tax credit claimed for the year are captured in the return.
Types of GST Annual Returns
| Return Type | Applicable To | Form | Details | Due Date |
| GSTR-9 | Regular Taxpayers (non-composition scheme) | GSTR-9 | Consolidates all transactions during the financial year, including sales, purchases, taxes paid, and ITC claimed. | December 31, 2025 |
| GSTR-9A | Taxpayers under the Composition Scheme | GSTR-9A | Simplified return for small businesses paying tax at a fixed rate under the composition scheme. | December 31, 2025 |
| GSTR-9C | Taxpayers with turnover > Rs. 5 crores | GSTR-9C | Reconciliation statement for businesses with a turnover of over Rs. 5 crores. Requires certification by a Chartered Accountant (CA). | December 31, 2025 |
Filing Due Date for the GST Annual Return
The filing due date of the GST Annual Return For the financial year 2024-25 is up to December 31, 2025. However, this date is also mutable based on either government intimation or further clarification by the GST Council. Businesses always need to subscribe to official announcements because the government sometimes extends the filing deadlines, especially when there are disruptions or the system has been upgraded.
However, to be doubly sure businesses should time check the GST portal or wait for notification by the Central Board of Indirect Taxes and Customs (CBIC) for the correct day. There are risks associated with filing the return closer to the deadline because it can be flood with errors or even slowed down and for this reason, businesses should endeavor to file their returns early enough prior to the deadline.
Key Dates for GST Annual Return Filing (for FY 2022-23)
| Activity | Due Date |
| Filing of GSTR-9 for FY 2024-25 | December 31, 2025 |
| Extension (if applicable) | Subject to notification from the GST Council |
Consequences of Missing the GST Annual Return Due Date
Consequences for failing to meet the due date for filing the GST Annual Return are as follows: The first effect is the extra penalty charge because the return is filed the following day of the deadline or any other day after the due date. The mentioned late fee is Rs.200 per day (100 CGST and 100 SGST); the amount that can be charged maximum is Rs.5000. Consequently, the costs begin to add up regardless of the exact amount of time elapsed from the deadline, particularly when the business misses the deadline on a regular basis.
Besides late fee, more interests would also be charged if the business entity has any unpaid tax dues. This interest will be charged at the rate of 18% per annum on the amount remaining unpaid after the due date of filing the return till the date of payment of tax. As a result, lacking a return on time would mean that the numbers would continue to climb as a result of added penalties and interest accrued charges.
Late filing could also impact a business GST compliance score, which determines how compliant a business is in relation to the filing of GST returns. A bad compliance will always have a negative impact by preventing the business from enjoying certain privileges such as fast GST refund or easy credit facilities.
In addition, the companies that continue to fail in filing their GST returns on time might be classified as audit risks and may undergo tax verification. Any discrepancies which may be detected during an audit may lead to penalties and even more legal emanations to the business.
Penalties for Late Filing of GST Annual Return
| Late Filing Consequence | Penalty | Details |
| Late Fee | Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST) | A late fee is levied for delay per day subject to a maximum of Rs. 5,000. |
| Interest on Unpaid Tax | 18% per annum | That is done with an interest rate on any unpaid tax from the due date until its payment is made. |
| Audit/Scrutiny Risk | Varies | Non-compliance may trigger an audit or legal scrutiny by GST authorities. |
How to File the GST Annual Return?
Filing the GST Annual Return is easy; however, ample attention should be paid to generating the necessary information before filing the return. To file the return, businesses need to:
- Prepare the required documents: Collect all required information relating to the sales made and purchases done during the year, input tax credit and the taxes paid. This includes evaluating the Returns in GSTR-1 and GSTR-3B that has been filed throughout the year.
- Log in to the GST portal: You should use your GSTIN combined with your password to login into the official GST website (www.gst.gov.in).
- Navigate to the “Returns” section: Click ‘Services’ at the top of the homepage and choose Annual Returns; click on the correct form, GSTR-9, GSTR-9A or GSTR-9C.
- Fill in the required details: Make sure that all the information filled in the forms is correct and contains all the needed data.
- Verify and submit the return: On completing the required details, one must check the credentials and then confirm the form. An acknowledgment of the filing shall be provided to you against the successful submission of the filing.
- Pay any outstanding dues: If there is any tax to be paid make the payment before turn in of such return to curb situations where one is charged some extra cash on top of the due tax.
Filing the return on time assists business entities in avoiding penalties, interest charges and the likelihood of an audit. Due to the above analysis, it can be seen that by knowing due date, the various kinds of returns and the implications of a company not filing the returns, a company can overcome the filing of GST returns. It is always advisable to follow official communication to avoid receiving surprises about the filing of the taxes and subsequent status with the tax department.
