Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
21 Feb 25
6 mins
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Difference Between GSTR 9, GSTR 9A GSTR 9B and GSTR 9C
Different Forms for Different Taxpayers – GSTR 9 (regular), 9A (composition), 9B (e-commerce), 9C (audit).
Filing Deadline – All GSTR 9 forms are due by 31st December of the next financial year.
Late Fees Apply – Penalties vary based on turnover, with a capped late fee.
Key Details in GSTR 9 – Covers supplies, ITC, tax paid, and past-year adjustments.
Certification Rules – GSTR 9C needs CFO certification; others require a digital signature.
Under the GST regulations, different categories of taxpayers have to file annual returns within specific due dates. GSTR 9A, 9B and 9C are different forms under GSTR 9, which taxpayers have to use for filing of GST returns.
However, there are significant differences between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C. Learn about the differences here to use the appropriate form for GST return filing.
Different Types of Annual Returns Under GSTR 9 Form
Rule 80 of the CGST Rules 2017 (Central Goods and Services Rules) presents the different types of returns under Form GSTR 9 as follows:
● GSTR 9: A regular taxpayer under GST filing returns in Forms GSTR 1, GSTR 2, GSTR 3 and GSTR 3B during a financial year need to file this form.
● GSTR 9A: Composition Scheme taxable persons need to file GSTR 9A.
● GSTR 9B: Electronic Commerce Operators (e-commerce operators) need to file this form.
● GSTR 9C: Taxable persons who need their accounts to be audited under Section 35 of the CGST Act need to file Form GSTR 9C (Audit Form).
Non-Applicability of Annual Return Under GST
The list of taxable persons who do not have to file annual GST returns is as follows:
The due date for filing Form GSTR 9 is 31st December of the following financial year. For instance, for the financial year ending on 31st March, 2025, the last date of annual returns filing is 31st December, 2025.
Late filing of the above-mentioned form attracts penalty as follows:
Taxpayer Turnover Limit
Late Fee Per Day
Maximum Late Fee
Up to ₹5 crore
₹50 (including ₹25 CGST and ₹25 SGST)
0.04% of the annual turnover in state and Union Territories
Between ₹5 crore and ₹20 crore
₹100 (₹50 CGST and ₹50 SGST)
0.04% of the annual turnover in state and Union Territories (0.02% under CGST and SGST respectively)
Above ₹20 crore
₹200 (₹100 each for CGST and SGST)
0.50% of annual turnover in Union Territories and states (0.25% under CGST and 0.25% under the SGST Act)
Information to Be Furnished in Annual Return (GSTR 9)
The table below illustrates the details furnished in GSTR 9 annual returns:
Part
Details to Be Furnished
I
Basic details such as financial year, GSTIN, Trade name and legal name (if applicable)
II
Information pertaining to outward and inward supplies during a specific financial year
III
Details pertaining to input tax credit (ITC) as furnished in returns filed during the financial year
IV
Details of tax paid as mentioned in returns filed during the specific financial year
V
Includes details of previous financial year transactions that taxpayers declared in returns for April to September of the current financial year
VI
Other Details such as details of taxes paid like GST refunds, demands, HSN-wise details of goods received and supplied, late fees paid and payable, categorisation of different inward supplies, details of outward supplies based on HSN
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Comparison of GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C
The table below presents a detailed comparison between Forms GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C:
Factors
GSTR 9
GSTR 9A
GSTR 9B
GSTR 9C
Nature
GSTR 9 return is the consolidated form for all monthly/quarterly returns
Annual return form for composite taxpayers
Summary of total sales, details of advances, claims for input tax credit and tax collected during a financial year (acts as a financial statement)
GSTR 9C reconciliation statement is an analytical statement pertaining to GST returns that a CFO or Finance Head has to self-certify
Who Should File
GST registered taxpayer
Composition Taxpayers
e-Commerce Operators
Taxpayers registered under GST with aggregate annual turnover exceeding ₹5 crore
Not Applicable to
Composition dealers, non-resident taxable persons (NRTP), casual taxable persons (CTP), input service distributors, Unique Identification Number (UIN) holders, persons paying TCS and TDS, Online Information and Database Access Retrieval (OIDAR) Service providers
Non-resident taxable persons, casual taxable persons, input service distributors, TDS payers under Section 51, e-commerce operators paying TCS under Section 52
Input service distributors, non-resident taxpayers, casual taxpayers, taxpayers under the Composition Scheme, persons paying TDS
Similar to exclusions for Form GSTR 9; however including registered persons with annual aggregate turnover not exceeding ₹5 crore
Late Fee and Penalty
Varies based on the aggregate annual turnover as mentioned in the penalty section mentioned above
₹200 per day (₹100 each under SGST/UTGST and CGST)
₹200 per day (₹100 each under SGST/UTGST and CGST). Penalty will keep accumulating until they reach 0.25% of the e-commerce operator’s total turnover.
A general penalty of ₹25,000
Who Needs to Attest or Certify
Taxpayers need to attest it using a digital signature
-
-
The CFO or Finance head needs to certify using a digital signature
The differences between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C are significant across multiple factors. For instance, the category of taxpayers who should file each of these forms differs. The purpose for filing these forms is further different for applicable taxpayers.
However, the due date for filing all these forms is 31st December of next year for a particular financial year. Ensure you file the returns (as applicable) within the due date to avoid paying late fees and penalties.
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FAQs
Who needs to file GSTR 9?
GSTR 9 is mandatory for all regular GST-registered taxpayers who file GSTR 1, GSTR 3B, and other periodic returns. However, composition taxpayers, non-residents, input service distributors, and certain others are exempt.
What is the due date for filing GSTR 9 forms?
The due date for filing GSTR 9, 9A, 9B, and 9C is 31st December of the following financial year. For example, the return for FY 2024-25 must be filed by 31st December 2025.
What happens if I file GSTR 9 late?
Late filing attracts a penalty based on turnover. The late fee is ₹200 per day (₹100 each for CGST & SGST), capped at 0.50% of annual turnover for regular taxpayers and 0.25% for e-commerce operators.
Who is required to file GSTR 9C?
Taxpayers with an annual turnover exceeding ₹5 crore must file GSTR 9C, which includes a reconciliation statement and requires certification by a CFO or Finance Head using a digital signature.
What details are required in GSTR 9?
GSTR 9 includes basic taxpayer details, outward/inward supplies, input tax credit (ITC), tax paid, adjustments from past returns, and other relevant tax data for the financial year.
Ankit Rahangdale is a seasoned finance professional with a distinguished background as a Chartered Accountant. Currently, he leads the Finance Department at Pice. With over five years of invaluable experience in the banking and finance sector, honing his expertise through esteemed institutions such as ICICI Bank and Standard Chartered Bank.
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