GSTR-9 is the annual return that GST-registered taxpayers (excluding composition taxpayers, casual taxable persons, and non-resident taxable persons) must file under the Goods and Services Tax regime. It consolidates information furnished in monthly/quarterly returns (GSTR-1, GSTR-3B) during the financial year. Filing GSTR-9 is mandatory and ensures transparency, compliance, and validation of the annual tax liability.
Failure to file can attract late fees, interest, and even legal consequences. Hence, timely and accurate filing is crucial for businesses to maintain legal and financial hygiene under GST law.