GSTAnnual

GSTR-9 - Annual Return

Annual GST return filing

Due Date

31st December

Form Number

GSTR-9

Penalty

₹50 per day (with transactions) or ₹10 per day (nil return)

Frequency

Annual

For all regular taxpayers. Due date for FY 2023-24 is 31st Dec 2024. Penalty varies based on whether return has transactions or is nil.

Compliance Guide

GSTR-9 - Annual Return is a annual compliance requirement under GST regulations. It is important to file this compliance on time to avoid penalties and interest charges.

Key Points:

Due Date: 31st December
Form Number: GSTR-9
Penalty: ₹50 per day (with transactions) or ₹10 per day (nil return)
Frequency: Annual
Note: For all regular taxpayers. Due date for FY 2023-24 is 31st Dec 2024. Penalty varies based on whether return has transactions or is nil.
Late filing can result in penalties and interest charges
It's recommended to file at least 2-3 days before the due date