How much does GSTR-9 or 9C Annual Return cost in India 2026?

KAMRIT's published starting price for GSTR-9 or 9C Annual Return is ₹4,899. Pricing is fixed-fee with no hidden charges. Government fees are extra and disclosed separately. The exact fee depends on scope, state, and any add-ons. See the package cards on this page for tiered options.

What documents will KAMRIT need for GSTR-9 or 9C Annual Return?

KAMRIT shares a precise checklist on the kickoff call within one business day of your enquiry. Typical documents include identity and address proof of the directors or principal officer, business address proof, and any service-specific supporting documents.

How long does GSTR-9 or 9C Annual Return take?

Timelines depend on regulator processing. KAMRIT initiates filings within one business day of receiving complete documents and tracks every notification. For most India-based filings the end-to-end timeline is 7 to 21 working days.

Does KAMRIT serve clients outside Delhi and Noida?

Yes. KAMRIT serves clients across India and globally. The team is headquartered at 1372, Kashmere Gate, Delhi 110006 and at 4th Floor, C130, Sector 2, Noida 201301 (Uttar Pradesh), with engagement teams across Mumbai, Bengaluru, Hyderabad, Chennai, and Pune.

Can KAMRIT also handle ongoing compliance after GSTR-9 or 9C Annual Return?

Yes. KAMRIT supports the entire compliance lifecycle. Most clients move to a fixed-fee monthly retainer covering GST, TDS, ROC, payroll, PF, ESI, and FEMA after their initial registration is complete.

Is the pricing all-inclusive?

KAMRIT's professional fee is fixed and transparent. Government statutory fees, stamp duty, and any third-party costs (notarisation, valuation reports, etc.) are extra and disclosed before work starts.

How do I get started with GSTR-9 or 9C Annual Return?

Send your enquiry through our contact form. A senior KAMRIT expert reviews it within one business day and replies with a precise document checklist and a fixed-fee quote.

GSTR-9 or 9C Annual Return in India 2026

GSTR-9 or 9C Annual Return from KAMRIT. Senior expert accountability, transparent fixed-fee pricing, 100% online delivery across India.

Every registered person under the GST regime knows the pressure of March 31. While monthly and quarterly filers breathe easy once GSTR-1 and GSTR-3B are submitted, the law demands one final, consolidated return that tallies every rupee of supply, tax, and input tax credit across the entire financial year. That return is GSTR-9, and for businesses above a certain threshold, the accompanying reconciliation statement GSTR-9C is not optional, it is a statutory compulsion under section 44(1) of the Central Goods and Services Tax Act, 2017, read with rule 80(3) of the CGST Rules, 2017. The due date is December 31 of the following financial year, and the filing must be submitted exclusively on the GST portal at gst.gov.in. Missing it or filing it incorrectly attracts penalties under section 125 of the CGST Act, 2017 and can disqualify ITC claims made during the year. For businesses with complex supply chains, multiple state registrations, or mixed GST rates, GSTR-9 and 9C are not a simple copy-paste exercise. KAMRIT Financial Services LLP manages the end-to-end process, from data extraction and reconciliation across all monthly GSTR-3B and GSTR-1 filings, through the preparation of the reconciliation statement, to final submission and confirmation on the GST portal. Our Chartered Accountants and GST practitioners ensure that the annual return reflects the true tax position of the business and that GSTR-9C pinpoints every discrepancy between filed returns and audited financial statements before the department does.

What is GSTR-9 or 9C Annual Return in India 2026?

GSTR-9 is the annual return that every registered person under the CGST Act, 2017 must file for each financial year. It is a consolidated summary of all outward supplies declared in GSTR-1, all inward supplies on which tax was paid and input tax credit claimed via GSTR-3B, tax liability discharged, refunds claimed, and harmonised System of Classification (HSN) data of goods and services supplied during the year. GSTR-9 is filed on Form GSTR-9 on the GST portal (gst.gov.in) and is governed by section 44(1) of the CGST Act, 2017 and rule 80 of the CGST Rules, 2017. GSTR-9C is the reconciliation statement filed by registered persons whose aggregate turnover in a financial year exceeds ₹2 crore. It reconciles the figures in GSTR-9 with the audited annual financial statement of the taxpayer and must be certified by a Chartered Accountant or Cost Accountant. Notification No. 16/2020-Central Tax dated March 23, 2020 made GSTR-9C mandatory for FY 2019-20 onwards for those above the ₹2 crore threshold. The owner of this compliance is the Central Board of Indirect Taxes and Customs (CBIC), administered through the GST portal. Composition dealers file GSTR-9A and e-commerce operators file GSTR-9B, but the GSTR-9 and 9C are the forms applicable to regular registered persons under the CGST Act, 2017.

Who needs this

Not every GST-registered person files GSTR-9 and 9C. The applicability depends on registration type, turnover size, and filing history. Below are the concrete conditions that trigger the obligation for a given financial year.

Registered persons with aggregate turnover exceeding ₹2 crore in a financial year are mandatorily required to file GSTR-9 and GSTR-9C under section 44(1) CGST Act 2017 read with rule 80(3).
Registered persons with aggregate turnover up to ₹2 crore are required to file GSTR-9 but GSTR-9C reconciliation statement is optional (though recommended for ITC accuracy).
Composition taxpayers (registered under section 10 of the CGST Act, 2017) file GSTR-9A, not GSTR-9. They are excluded from the GSTR-9 and 9C filing cycle.
Casual taxable persons and non-resident taxable persons file GSTR-9 on a cumulative basis and do not file GSTR-9C.
Input Service Distributors (ISDs) file GSTR-9 but are outside the GSTR-9C scope.
E-commerce operators registered under section 24 of the CGST Act, 2017 file GSTR-9B separately, distinct from GSTR-9.
Persons who have obtained voluntary registration under section 25(3) of the CGST Act, 2017 are also required to file GSTR-9 if they exceed the threshold or have made supplies.
Taxpayers who have defaulted in filing GSTR-3B for any month or quarter during the financial year must regularise those filings before the annual return can be successfully submitted.
Entities that have surrendered or cancelled their registration during the financial year are not required to file GSTR-9 if the cancellation is effective before April 1 of the subsequent year.
Government departments and local authorities registered under section 24(4) are also required to file GSTR-9.

Documents required

GSTR-9 and 9C are only as accurate as the underlying data. KAMRIT's document checklist covers the GST returns filed during the year, the audited financials, and supporting registers to ensure every figure in the annual return matches the source.

GSTR-1 (Annual Aggregate values) filed for each month or quarter of the financial year, used to populate outward supply figures in GSTR-9.
GSTR-3B monthly summary returns filed for all periods, used to verify tax paid and ITC claimed.
GSTR-2 and GSTR-2B details for each period, used to reconcile input tax credit claimed against the audited purchase register.
Audited Annual Financial Statements (Balance Sheet, Profit and Loss Account) for the financial year, the basis for GSTR-9C reconciliation.
Tax Audit Report under section 44AB of the Income Tax Act, 1961, required as a supporting document for GSTR-9C certification by the Chartered Accountant.
Extract of ITC availed register (purchase books) showing GSTIN-wise and HSN-wise inward supplies.
Extract of e-way bills generated during the financial year, reconciled with outward supply values.
Details of amendments made during the year (GSTR-1A amendments, debit/credit notes issued).
GSTR-9 filing for previous financial year, reference for opening ITC carry-forward figures.
Details of refund claims filed during the year (Form RFD-01 and sanctioned order details).
Details of demand orders received and contested under section 73 or 74 of the CGST Act, 2017.
PAN Card and GST Registration Certificate of the registered person.

How KAMRIT runs it, step by step

KAMRIT's GSTR-9 and 9C engagement runs through six structured stages from data collection to final portal confirmation. Each stage has defined inputs, outputs, and timelines agreed with the client at kickoff.

Kickoff and Data Collection. KAMRIT assigns a dedicated GST compliance associate who requests all GSTR-1, GSTR-3B, GSTR-2B, and the audited financial statements for the financial year. A pre-filing data collection checklist is shared with the client, covering the document list above. This stage typically takes 3 to 5 working days depending on document readiness from the client's end. KAMRIT also pulls the GST portal annual return data pre-populated for the period to cross-check.
Outward Supply Reconciliation (GSTR-9 Table 4 to 8). KAMRIT extracts all GSTR-1 data, including B2B, B2C, export with and without payment of tax,sez supply, and nil-rated supplies, and aggregates them by tax rate, state, and HSN code. Each figure is reconciled against the sales ledger in the audited financial statements. Discrepancies are flagged and resolved with debit notes, credit notes, or amendment filings on the GST portal before the annual return is prepared.
Inward Supply and ITC Reconciliation (GSTR-9 Table 6 to 10). Input tax credit claimed in GSTR-3B is compared against the purchase register and GSTR-2B values. Discrepancies such as ITC claimed on ineligible items (under section 17(5) of the CGST Act, 2017), excess ITC claimed, or ITC on blocked credits are identified. Unclaimed but admissible ITC is also noted. This step covers Tables 6, 7, 8, 9, and 10 of Form GSTR-9.
GSTR-9C Reconciliation Statement Preparation. For clients above the ₹2 crore turnover threshold, KAMRIT's Chartered Accountant prepares the GSTR-9C reconciliation statement as per notification No. 16/2020-Central Tax. The statement reconciles net tax liability as per audited financial statements against the tax payable as per GST returns. Reasons for differences, whether due to supplies not included in returns, ITC mismatches, or valuation issues, are documented with supporting computations. The CA certifies the statement digitally.
Draft Review and Client Approval. A draft of GSTR-9 and GSTR-9C (where applicable) is shared with the client for review. KAMRIT walks the client through every table of the annual return, explaining the figures, the reconciliation differences, and any tax liability or excess ITC identified. Client approval is obtained in writing before the final filing is initiated on the GST portal.
Portal Submission and Acknowledgement. KAMRIT files GSTR-9 (and GSTR-9C where applicable) on the GST portal (gst.gov.in) using the authorised DSC or EVC of the registered person. The ARN (Application Reference Number) is shared immediately upon submission. The filing is monitored until the status changes to 'Filed'. A copy of the filed return and GSTR-9C is archived and shared with the client for records.

Timeline

From the date KAMRIT receives complete documentation, the GSTR-9 filing for a regular business with up to ₹5 crore annual turnover typically takes 10 to 15 working days for data reconciliation, reconciliation statement preparation, CA certification (where required), and client review. GSTR-9C adds an additional 5 to 8 working days because the Chartered Accountant certification requires internal review and sign-off. Therefore, for businesses above the ₹2 crore threshold, the end-to-end timeline is approximately 15 to 23 working days from kickoff to ARN. The client-side document collection phase is the primary variable, if audited financials are not ready (which is common for businesses with March 31 financial year-ends), the GSTR-9C filing can only proceed after audit completion. KAMRIT files well ahead of the December 31 due date to leave buffer for any reconciliation queries or portal technical issues. The portal submission stage is regulator-controlled and takes a few minutes to a few hours for the ARN to generate. Government processing time after submission is not applicable for annual returns, the ARN confirmation itself constitutes successful filing.

How our pricing compares

KAMRIT Financial Services LLP prices GSTR-9 and 9C filings starting at ₹4,899, which covers data extraction and reconciliation of all GSTR-1 and GSTR-3B returns for the financial year, preparation of Form GSTR-9, and GSTR-9C reconciliation statement by a qualified Chartered Accountant (for applicable cases), draft review with the client, and portal submission. This fee is exclusive of government fees, there are no separate GST portal fees for annual return filing, so the ₹4,899 is the complete professional fee. By comparison, ClearTax charges ₹1,499 to ₹3,999 for GSTR-9 preparation without GSTR-9C certification, and GSTR-9C packages start at ₹5,999 to ₹9,999 depending on turnover complexity. IndiaFilings prices GSTR-9 and 9C starting at ₹2,999 but charges separately for CA certification of GSTR-9C at ₹3,500 to ₹8,000, making the effective cost ₹6,499 to ₹11,999. Vakilsearch quotes ₹3,500 to ₹7,000 for annual GST return filings without a transparent GSTR-9C inclusion. LegalRaasta offers GSTR-9 starting at ₹999 but GSTR-9C reconciliation is quoted separately at ₹4,500. KAMRIT's pricing is therefore competitive against ClearTax for comparable GSTR-9C-inclusive packages, and significantly more economical than IndiaFilings when all services are bundled. What distinguishes KAMRIT is that our starting price includes CA-certified GSTR-9C for applicable clients, no hidden add-ons. Government fees for filing are nil, and there are no courier, stamp duty, or notarisation charges applicable to GST annual return filings. KAMRIT's value position is justified because the annual return is not a data-entry exercise, it requires qualified CA review to correctly classify discrepancies and protect input tax credit claims.

Common mistakes KAMRIT avoids

GSTR-9 and 9C are filed by hundreds of thousands of businesses every year, yet first-timers and even experienced filers consistently make avoidable errors that trigger notices, ITC disallowances, or penalties under the CGST Act, 2017. KAMRIT has identified the eight most frequent mistakes we see in practice.

Filing GSTR-9 before reconciling GSTR-1 and GSTR-3B creates Table 5 discrepancies (outward tax liability mismatch) that trigger a tax demand under section 73 of the CGST Act, 2017.
Not claiming admissible ITC that appears in GSTR-2B but was missed in GSTR-3B during the year, this ITC is lost permanently if not claimed in GSTR-9 Table 7.
Failing to include credit notes and debit notes issued after March 31 of the financial year but relating to supplies made during the year, GSTR-9 must capture the net corrected value.
Incorrectly classifying HSN codes at the 2-digit level instead of the required 4-digit or 8-digit level for goods, and 2-digit level for services, resulting in a mismatch with the invoice-level data.
Not reconciling e-way bill data with GSTR-1, discrepancies in B2C supplies above ₹50,000 flagged by the department's systemic checks frequently lead to notices.
Omitting the details of additional IGST paid voluntarily under section 144 of the CGST Act, 2017 or refund applications filed during the year from the annual return.
Forgetting to file GSTR-1 for all months in the financial year before attempting to file GSTR-9, the portal will reject the annual return if any period return is pending.
Incorrectly carrying forward ITC from the previous financial year in Table 5(A)(f) of GSTR-9 without cross-checking the GSTR-3B values for April of the subsequent year.