GSTR-9
in Kolkata

Overview

GSTR-9 is an annual return summarising all GST transactions of a financial year. Businesses with turnover above the notified limit must file it.

Documents Required

1. Filed GSTR-1 & GSTR-3B
2. Annual financial statements
3. ITC reconciliation data

GSTR-9 Filing Process

1. Year-end reconciliation
2. Identify mismatches
3. Pay additional tax (if any)
4. File GSTR-9 on GST portal

Benefits

1. Mandatory annual compliance
2. Avoid heavy late fees
3. Audit-ready records
4. Transparent tax history

FAQ

Q. Who must file GSTR-9?
Regular taxpayers above the turnover threshold.

Q. Can GSTR-9 be revised?
No, once filed it cannot be revised.