GSTR-9 is the annual return prescribed under Section 44 of the CGST Act 2017 for eligible GST registered taxpayers. It provides an annual summary of the information reported during the financial year through periodic GST returns along with other details required in the prescribed form.
GSTR-9 requires careful review of annual turnover taxable and non-taxable supplies input tax credit tax paid amendments and other GST information reported during the financial year. The annual return should not be treated as a simple compilation of monthly or quarterly returns because reconciliation with books of accounts and other GST records may identify differences that require review.

What is Covered in GSTR-9?

The annual return captures relevant information relating to the financial year such as:

• Outward supplies and tax payable.
• Inward supplies on which tax is payable.
• Input Tax Credit availed and reversed.
• Other inward supplies.
• Tax paid through cash and credit.
• Particulars of transactions reported in the relevant GST returns.
• Amendments relating to the financial year.
• HSN-wise summary where applicable.
• Other disclosures prescribed in the applicable GSTR-9 format.
  The exact tables and disclosures depend on the financial year and the form applicable for that year. The GSTR-9 format has been updated for FY 2024-25 onwards through the 2025 amendments.

The requirement is determined based on the taxpayer's GST registration status aggregate turnover and applicable exemptions for the relevant financial year.

Important: A person paying tax under Section 51 or Section 52 a casual taxable person and a non-resident taxable person are excluded from the regular GSTR-9 requirement under Section 44