GSTR-9 is the annual GST return summarising the year's supplies, tax and ITC. GSTR-9C is a self-certified reconciliation between your books and your annual return.
Who files what (FY 2024-25)
| Aggregate turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Optional | Not required |
| ₹2 crore – ₹5 crore | Required | Not required |
| Above ₹5 crore | Required | Required |
GSTN has published FAQs and updated table-level details for FY 2024-25, including how IMS/2B-driven ITC is reported. Reconcile books, GSTR-1 and GSTR-3B before filing.
Your GSTR-3B claimed ₹8,00,000 ITC, but GSTR-2B shows ₹7,60,000.
That ₹40,000 gap must be explained in the annual return — maybe a supplier filed late, or an invoice you rejected in IMS. Reconcile and document it before filing GSTR-9, not after a departmental query.
The annual return is where a year of small 2B-vs-3B mismatches comes home to roost. Reconcile monthly through the year; if you're facing a big gap at year-end, get a professional to review before you self-certify GSTR-9C — that certificate carries weight.
Not sure how this applies to you?
Rules change and the answer depends on your exact numbers. Get a qualified professional to review your GSTR-9 / 9C annual return for your case — before you act.
Talk to a KyaTax expert →Frequently asked questions
Is GSTR-9 mandatory for small businesses?
Optional up to ₹2 crore, required above; GSTR-9C above ₹5 crore. Confirm your exact turnover.
Due date for the annual return?
Generally 31 December following the financial year, unless extended. Verify the current date.
My 2B and 3B don't match — what now?
Reconcile and explain differences before filing. Large mismatches attract scrutiny — get help.
Related: GST Services · More guides · Our expert panel