Annual Return GSTR-9: Practical Filing Checklist

GSTR-9 is the annual return that reconciles your books with the figures declared across the year. It is due by December 31 of the following financial year. Most rejections come from mismatches between GSTR-1 (declared invoices), GSTR-3B (tax paid), and GSTR-2B (ITC claimed). Pull a CA-certified reconciliation report first, identify any short-payment of tax or excess claim of ITC, pay the differential along with interest before filing GSTR-9, and disclose the reconciliations in the relevant tables.