Complete your annual GST compliance with professional assistance for GSTR-9 filing. We help businesses consolidate monthly or quarterly GST returns, reconcile sales and purchase records, review input tax credit and identify differences before preparing the annual return.
Assistance in compiling financial-year GST information and preparing GSTR-9 using available books, records and previously filed returns.
Review of annual sales, purchases, tax liability and ITC figures against GSTR-1, GSTR-3B, GSTR-2B and available books of accounts.
Review of input tax credit, reversals, ineligible credit and tax payment information to identify potential differences and additional liabilities.
Assistance with applicable annual return requirements, filing preparation, portal submission and acknowledgement after successful filing.
We provide assistance with annual GST return preparation, reconciliation and filing requirements under the applicable provisions of the CGST Act and GST Rules.
Preparation and filing assistance for the annual GST return containing financial-year details of outward and inward supplies, tax paid, ITC and other prescribed information.
Reconciliation of annual sales and purchase registers with previously filed GSTR-1, GSTR-3B and available accounting records.
Review of ITC claimed, reversed, ineligible and available credit with purchase records and relevant GSTR-2A or GSTR-2B information.
Review of annual output tax liability, reverse charge liability, tax paid and potential differences requiring further examination or payment.
Assistance in compiling applicable HSN-wise outward and inward supply summaries and other prescribed annual return disclosures.
Assistance with the self-certified reconciliation statement in GSTR-9C for taxpayers whose aggregate turnover exceeds the prescribed threshold.
Our package focuses on annual data review, reconciliation and GSTR-9 filing assistance according to the agreed scope and applicable GST requirements.
Consolidated financial-year GST information collected from available returns, books of accounts and supporting records.
Review summary of differences between annual books, filed returns, tax liability and ITC information, wherever identified.
Prepared annual return details and assistance with submission through the GST portal after verification of the information provided.
Available ARN, filing status and filed GSTR-9 acknowledgement or return copy after successful submission.
The annual return process involves checking filing applicability, collecting financial-year records, reconciling previously filed returns and preparing GSTR-9 for submission through the GST portal.
Review GSTIN details, business category, aggregate turnover, financial year and applicable annual return requirements to determine whether GSTR-9 or GSTR-9C compliance applies.
Collect filed GSTR-1 and GSTR-3B returns, purchase and sales registers, tax invoices, credit notes, debit notes, ITC records, financial statements and other relevant financial-year documents.
Compare annual outward and inward supply details with books of accounts and previously filed GST returns. Identify differences in taxable values, tax rates, amendments and other reported transactions.
Review ITC claimed, reversed and ineligible credit, along with tax liability and payments made during the financial year. Identify additional liabilities or adjustments requiring attention.
Compile the applicable annual return tables, verify outward and inward supply details, ITC disclosures, tax payment information and HSN summaries before finalisation.
Submit GSTR-9 through the GST portal using the prescribed verification method. Review any applicable late fee or additional liability and share the available ARN and filed return copy after successful submission.
GSTR-9 filing requirements depend on the taxpayer's GST registration category, aggregate turnover, financial year and applicable exemptions notified by the Government.
Regular taxpayers are generally required to furnish an annual return in GSTR-9, subject to the applicable statutory exemptions and notified turnover limits.
For FY 2024-25 onwards, registered taxpayers with aggregate turnover exceeding ₹2 crore are generally required to file GSTR-9, subject to applicable exclusions.
Taxpayers whose aggregate turnover exceeds ₹5 crore during the financial year are generally required to furnish the self-certified reconciliation statement in GSTR-9C along with applicable annual return compliance.
Businesses operating with multiple GST registrations should review aggregate turnover and filing applicability for each GSTIN according to the applicable rules.
The following documents and records are commonly required for annual GST return preparation and reconciliation. The exact checklist depends on business transactions, GST registration details and applicable filing requirements.
GST registration certificate containing GSTIN, legal name, trade name and registration particulars.
PAN details, business constitution, registered address and authorised signatory information.
Monthly or quarterly GSTR-1 returns and available amendment details for the relevant financial year.
Filed GSTR-3B returns containing reported tax liability, ITC and tax payment details.
Available GSTR-9 auto-populated data, GSTR-9 summary and relevant portal downloads for the financial year.
Available electronic cash ledger, credit ledger and liability register information for tax payment verification.
Financial-year sales records covering taxable, exempt, nil-rated and other outward supplies.
Supplier-wise purchase records, inward supply details, taxable values and applicable GST amounts.
Sales and purchase invoices, debit notes, credit notes and other relevant transaction records.
Profit and loss account, balance sheet and other relevant financial statements for the financial year.
ITC claimed, reversed, reclaimed and ineligible credit details with supporting purchase records.
Applicable HSN-wise supply summaries, tax payment records and reverse charge details.
Available auto-drafted inward supply statements for ITC reconciliation with purchase records and claimed credit.
Working papers comparing financial books, annual sales and purchase figures with filed GST returns.
Details of identified tax differences, unpaid liabilities, adjustments and applicable payment records.
Financial statements, turnover reconciliation, tax records and supporting information required for applicable GSTR-9C preparation.
Find answers to common questions about GSTR-9, annual GST return applicability, turnover limits, due dates, GSTR-9C and annual reconciliation.
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