CGST Act, 2017 — Section 44
Mandates filing of annual return by every registered taxpayer — due date is December 31 following the end of the financial year.
Year-end GST compliance— accurate, complete, and on time.
Complete Annual GST Return filing service — GSTR-9 preparation with full reconciliation of outward supplies, ITC, and taxes paid, plus GSTR-9C where applicable for businesses above Rs. 2 crore turnover.
GSTR-9GSTR-9CITC ReconciliationAnnual Compliance
On Request
Pricing
Dec 31
Annual Due Date
5 Steps
Structured Process
What we handle for you
We reconcile all GST data for the financial year, resolve ITC mismatches, prepare GSTR-9 accurately, and file before the due date — protecting you from late fees and departmental notices.
Full-Year Data Reconciliation
We reconcile GSTR-1 (outward supply) vs. GSTR-3B (tax paid) vs. GSTR-2A/2B (ITC available) to identify and resolve all mismatches before filing.
GSTR-9 Preparation
We prepare the annual return after resolving all reconciliation differences and correctly populating all tables — ensuring complete and accurate disclosure.
GSTR-9C (if applicable)
For businesses with turnover above Rs. 2 crore, we prepare the Chartered Accountant certified reconciliation statement (GSTR-9C).
Filing & Acknowledgement
We file the return on the GST portal before the due date and share the acknowledgement (ARN) as proof of compliance.
The Annual GST Return Process
Five steps from data collection to filed return and ARN acknowledgement.
01
Data Collection
We collect all monthly GSTR-1 and GSTR-3B filings, purchase records, ITC registers, and reconciliation data for the financial year.
02
Reconciliation
We reconcile GSTR-1 vs. GSTR-3B vs. GSTR-2A/2B to identify mismatches.
03
GSTR-9 Preparation
The annual return is prepared after resolving all reconciliation differences and correctly populating all tables.
04
GSTR-9C (if applicable)
For turnover above Rs. 2 crore, a Chartered Accountant certified reconciliation statement (GSTR-9C) is prepared.
05
Filing & Acknowledgement
The return is filed on the GST portal and the acknowledgement (ARN) is shared with you as proof of compliance.
Legal Framework
Annual GST return filing is mandatory under the CGST Act — with late fees and penalties for delayed or incorrect filing.
CGST Rules — Rule 80
Prescribes the format and requirements for GSTR-9 and GSTR-9C.
GST Audit (Section 35(5), CGST Act)
Requires businesses above Rs. 2 crore turnover to have accounts audited and reconciled through GSTR-9C.
Late Fee Provisions (Section 47, CGST Act)
Late filing of GSTR-9 attracts Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST) capped at 0.25% of turnover in the state.
Client Success Stories
“LegalKonnect resolved all our ITC mismatches and filed GSTR-9 well before the deadline. The reconciliation report they provided was very detailed. Excellent GST compliance service.”
HG
Harish Gupta
Chandigarh“We had GSTR-9C applicability for the first time and were unsure of the process. The team handled the CA-certified reconciliation and GST audit process efficiently. Filed on time with no issues.”
PJ
Pallavi Jain
IndoreFrequently Asked Questions
Stamp Duty Not Included
Government stamp duty charges apply to registered documents and vary by state. These are paid directly to the government and are not part of our service fee. Your advocate will confirm the applicable amount for your state before any document is executed.
GSTR-9 is mandatory for all regular GST taxpayers. However, taxpayers with aggregate annual turnover up to Rs. 2 crore have been given an optional filing exemption in recent years through CBIC notifications — check the current year's notification for applicability.
GSTR-9 is the annual return summarising all GST transactions. GSTR-9C is a reconciliation statement comparing figures in GSTR-9 with the audited financial statements — it must be certified by a Chartered Accountant and filed by businesses with turnover above Rs. 2 crore.
ITC mismatches between GSTR-2B (auto-populated supplier data) and the books of accounts must be explained or reversed. Excess ITC claimed but not reflecting in GSTR-2B must be reversed along with 18% interest for the period of incorrect claim.
GSTR-9 allows reporting of omissions or corrections from the financial year up to the due date of the September return of the following year. However, GSTR-9 itself cannot be used to amend returns — it only reports what was or should have been reported.