GST Annual Return (GSTR-9 & 9C): Who Files and Common Errors
S
Statura Team
GSTR-9 is the annual consolidation of all your monthly GST returns; GSTR-9C is a reconciliation statement for larger taxpayers.
Who files
- GSTR-9: regular taxpayers above the notified turnover (optional below it)
- GSTR-9C: taxpayers above the higher turnover threshold — a self-certified reconciliation of the annual return with audited accounts
Common errors
- Mismatch between GSTR-1, 3B and books
- Wrong ITC classification and reversals
- Missing HSN summary
- Ignoring amendments made in the next year
Why it matters
The annual return is where discrepancies surface — clean monthly reconciliation makes it painless.
Statura prepares and files GSTR-9 / 9C with full reconciliation.
#GSTR-9
#GSTR-9C
#GST annual return
#reconciliation