GlossaryGST
GSTR-9
GST annual return
Definition
The annual GST return in which a registered taxpayer consolidates the supplies, tax and input tax credit reported over a financial year.
In plain language
GSTR-9 brings a year of GST reporting together in one return. It draws on what was declared in the periodic returns during the year — sales, purchases, tax paid and credit claimed — for each GSTIN.
Because it summarises figures already filed, preparing it is largely a reconciliation exercise: comparing the year’s returns with each other and with the books before the annual figures are confirmed.
Example
Before preparing GSTR-9, a business compares the sales reported in its periodic returns with the sales in its books and investigates any difference.