complete guide to
GST annual return filing
11 expert articles on GSTR-9 and GSTR-9C for founders, business owners, and CAs. Applicability, due dates, reconciliation, ITC review, and common filing errors — written and reviewed by practicing CAs.
File Your Annual Return with Shunya →GSTR-9 vs GSTR-9C: what is the difference?
Two annual filings, two different purposes: GSTR-9 consolidates your year's returns, GSTR-9C reconciles them against your audited books. Here's how they differ.
Read →Who needs to file GSTR-9 annual return?
Every regular taxpayer files GSTR-9 — but exemptions and optional-filing thresholds change year to year. Know where your business stands.
Read →GSTR-9C applicability and turnover limit
GSTR-9C kicks in once aggregate turnover crosses ₹5 crore in a financial year — and it's been self-certified by taxpayers since FY 2020-21.
Read →GSTR-9 due date and late fee
The statutory due date, how it's been extended in past years, and how the late fee accrues per day of delay, subject to a turnover-based cap.
Read →How to file GSTR-9 annual return online
A table-by-table walkthrough of filing GSTR-9 on the GST portal — from auto-populated data to final submission.
Read →Documents required for GSTR-9 filing
The exact document checklist for annual return filing, and what changes once GSTR-9C also becomes applicable.
Read →Common errors in GSTR-9 annual return
ITC mismatches, turnover discrepancies, and HSN summary errors are the most frequent reasons annual returns get flagged. Know them before you file.
Read →GSTR-9 nil return filing guide
No transactions during the year still generally requires a GSTR-9 filing — here's how a nil annual return works.
Read →Reconciliation statement GSTR-9C explained
A table-by-table breakdown of what GSTR-9C reconciles — turnover, tax paid, and ITC — against your audited financial statements.
Read →ITC reconciliation for the annual return
How to reconcile input tax credit claimed in GSTR-3B against GSTR-2B before filing your annual return — and what to do when they don't match.
Read →GSTR-9 table-wise guide
A plain-English explanation of what goes into each table of GSTR-9, from outward supplies to ITC availed and reversed.
Read →Close your GST year, the easy way
Shunya's CA team handles GSTR-9 and GSTR-9C filing end to end — books-to-return reconciliation, ITC review, and portal filing.
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