GSTR-9
The year's sales, purchases, tax and credit, summarised from the year's returns.
All taxation services
Taxation
GST Annual Return
FinAura prepares your GST annual return, GSTR-9, and where it applies the reconciliation statement, GSTR-9C. We reconcile the whole year's returns to your books, find the differences in turnover, tax and credit, and correct what can still be corrected before filing. A Chartered Accountant reviews the return before it goes in.
- Led by Chartered Accountants
- GST and income tax in one team
- Bangalore and across India
What is covered
What the Annual Return Covers
The whole year's GST, matched to the books before it is filed.
GSTR-9C
The reconciliation of turnover and tax in the books with the GST returns, where required.
Turnover reconciliation
Book turnover matched to GST turnover, with every difference explained.
Credit reconciliation
Credit claimed matched to GSTR-2B and to the books, month by month.
Corrections
Errors corrected through later returns or the annual return, where the law allows.
Additional tax
Any short payment worked out and paid, to limit interest and avoid a notice.
How the month runs
How the Annual Return Is Prepared
Four steps from twelve months of returns to one reconciled filing.
Step 1
Gather
- Year's returns downloaded
- Books for the year
- 2B for every month
Step 2
Reconcile
- Turnover
- Tax paid
- Credit claimed
Step 3
Correct
- Differences explained
- Short payments worked out
- CA review
Step 4
File
- GSTR-9 filed
- GSTR-9C if required
- Working file kept
Your part
What We Need From You
- 01Books for the year, or audited statements
- 02Access to the GST portal
- 03Explanations for unusual entries
Our part
What You Get
- GSTR-9 prepared and filed
- GSTR-9C where it applies
- A reconciliation you can show an officer
- Short payments found before a notice does
A common question
Is GSTR-9C still certified by a CA?
No. GSTR-9C is now a reconciliation statement the business certifies itself. It is required only above a turnover limit.
The work behind it has not changed: books and returns must be reconciled. Doing it properly protects against later scrutiny notices.
See monthly GST returnsAnnual returnGSTR-9 and 9C
ReconciliationMatched to the books
Monthly returnsTwelve months as filed
Who it is for
Who Files the Annual Return With Us
Larger GST taxpayers
Where GSTR-9 and 9C both apply.
Businesses with many credit notes
Where turnover in books and returns drift apart.
Businesses facing scrutiny
Who want the year reconciled before an officer asks.
Clients of other accountants
Monthly returns filed elsewhere, annual return with us.
The rules, in plain English
What the Law Says
CGST Act, 2017
Section 44
Registered persons file an annual return for each financial year, and taxpayers above a turnover limit also file a self-certified reconciliation statement.
Official source: cbic-gst.gov.inCGST Act, 2017
Section 39(9)
Errors in returns can be corrected only within a time limit linked to the following year, so mistakes found late may need tax paid with interest instead.
Official source: cbic-gst.gov.inCGST Act, 2017
Sections 35 and 36
Accounts and records supporting the returns are kept for 72 months from the due date of the annual return.
Official source: cbic-gst.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
GST Annual Return Questions, Answered
Who must file GSTR-9?
Most regular GST taxpayers, unless their turnover is below the exemption limit notified for the year. We confirm whether it is optional or mandatory for you.
What is GSTR-9C?
A reconciliation statement between the audited books and the GST annual return, required above a turnover limit. It is self-certified by the business.
Can GSTR-9 be revised?
No. Once filed it cannot be revised, which is why the reconciliation is done before filing.
What if we find unpaid tax while reconciling?
We work out the tax and interest and pay it, usually through a challan, before filing. Paying before a notice keeps the consequences smaller.
Often Taken Together
All 16 Taxation services01TaxationGST Registration and ReturnsNew registrations, amendments, and monthly or quarterly returns prepared from reconciled books and matched to GSTR-2B.02TaxationGST Notices, LUT and RefundsReplies to notices and scrutiny queries, letters of undertaking for exporters, and refund applications with the supporting workings.03TaxationTax Audit SupportPreparation of the tax audit report (Forms 3CA, 3CB and 3CD, and Form 26 from tax year 2026-27), prepared by our team and certified and signed by an associate practising Chartered Accountant.04TaxationE-Invoicing and E-Way BillsE-invoice generation and e-way bill compliance set up in your billing flow, so movement of goods never stalls on paperwork.05Accounting & FinanceAccounting & BookkeepingClean, current books every month, reviewed by a Chartered Accountant.06Systems & ControlsInternal Audit & ControlsInternal audit, controls design and testing, SOP and process implementation.