Chartered Accountants in India, working with clients across Europe

GSTR-9 Annual Return and GSTR-9C Filing | NDSA
GSTR-9 · Annual return

One return for the year. No second chance.

GSTR-9 sums up the year and can’t be revised once filed. Turnover decides whether you file it and whether GSTR-9C is needed too. Check yours and estimate any late fee.

₹2 croreFiling threshold
₹5 croreGSTR-9C too
31 DecDue date
Annual return checkBased on aggregate turnover

Late fee per day and cap depend on turnover. Cap shown is overall; it applies per state.

01 · Getting ready

From year-end to annual return.

  1. March

    Year closes

    Monthly returns continue.

  2. Before Nov

    Fix errors

    Amend invoices and claim credit.

  3. 30 November

    Credit cut-off

    Last date for the year’s credit.

  4. After audit

    Reconcile

    Books with returns.

  5. 31 December

    File

    GSTR-9 and GSTR-9C.

02 · Key tables

Tables that need care.

SuppliesOutward and inward

Totals for the year.

CreditInput tax credit

Claimed, reversed and ineligible.

Next yearAdjustments made later

Items for the year fixed after March.

HSNSummary by code

Goods and services.

03 · Our process

How we file it.

  1. 1
    Collect

    Returns and books

    For the whole year.

  2. 2
    Reconcile

    Sales, credit and tax

    Every difference explained.

  3. 3
    Fix

    What can still be fixed

    Before the cut-off.

  4. 4
    Prepare

    GSTR-9 and 9C

    With notes.

  5. 5
    File

    On time

    After your approval.

04 · Common myths

GSTR-9 myths.

Wherever you live in Europe

GSTR-9 filing across Europe.

We file annual returns for Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
05 · FAQs

GSTR-9 questions answered.

Who must file GSTR-9?
Taxpayers with turnover above ₹2 crore.
Who files GSTR-9C?
Turnover above ₹5 crore.
When is it due?
31 December after the year.
Can it be revised?
No.
Is GSTR-9C self-certified?
Yes.
What is the late fee?
A daily fee, capped by turnover.
Can I file late?
Yes, with fees, within three years.
When is the credit cut-off?
30 November.
Must monthly returns be filed first?
Yes.
Can you file ours?
Yes.

Annual return due? Reconcile first.

Share your returns and books. We’ll reconcile and file.

General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.