Central regulation

GSTR-9 Annual GST Return

Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and tax paid across the financial year.

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Definition

Consolidated annual return for every regular GST taxpayer with aggregate turnover above Rs 2 crore. Reconciles outward supplies, ITC, and tax paid across the financial year.

SourceCGST Act, 2017 — Section 44 read with Rule 80 · Section 44
gst.gov.in

What it means in practice

GSTR-9 Annual GST Return is administered by Goods and Services Tax Network (GSTN) / CBIC. The obligation is grounded in CGST Act, 2017 — Section 44 read with Rule 80 (Section 44).

GSTR-9C reconciliation statement is additionally required for turnover above Rs 5 crore (self-certified, audit waived since FY 2020-21).

SourceCGST Act, 2017 — Section 44 read with Rule 80 · Section 44
gst.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

gst_registered=true
annual_turnover>=20000000

Deadlines and penalty

Cadence: Every year · Annual renewal
Next due: Upcoming Next due 31 Dec 2026 (in 81 days)
Penalty for default: Late filing: Rs 100/day under CGST + Rs 100/day under SGST, capped at 0.5% of state turnover.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceCGST Act, 2017 — Section 44 read with Rule 80 · Section 44
gst.gov.in