GSTR-9highCBIC (GST)
GSTR-9 — GST Annual Return
Consolidated annual return of outward and inward supplies, tax paid and input tax credit, filed by 31 December.
- Due
- 31 Dec each year
- Frequency
- Annual
- If it lapses
- Late fee ₹200/day, capped at 0.5% of turnover in the state
- Statutory reference
- S.44, CGST Act 2017 r/w Rule 80
Who has to file it
Every one of these has to hold before GSTR-9 binds an entity:
- GST registered
- turnover of ₹2.00 Cr or more
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 10 hours
Common questions
- When is GSTR-9 due?
- 31 Dec each year. It falls due once a year.
- Who has to file GSTR-9?
- It applies to GST registered and turnover of ₹2.00 Cr or more.
- What is the penalty for filing GSTR-9 late?
- Late fee ₹200/day, capped at 0.5% of turnover in the state
- Where is GSTR-9 filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.