Filing Annual Return GSTR-9: Table-by-Table SOP & Tally Prime Guide
Filing Annual Return GSTR-9: Table-by-Table SOP & Tally Prime Guide
Step-by-step statutory filing SOP for GSTR-9 annual return, explaining Table 4 sales disclosures, Table 9 tax payments, and DRC-03 reconciliations.
Who is this for: GST Annual Return SOP
Quick Answer: How to File GSTR-9 Annual Return Step-by-Step?
GSTR-9 is the mandatory annual return for GST taxpayers with aggregate turnover over Rs 2 Crore. Reconcile Table 4 (Outward Supplies) with Table 9 (Tax Paid via GSTR-3B) and pay any tax shortfalls voluntarily via Form DRC-03 before the December 31st due date.
- Mandatory for regular taxpayers with annual aggregate turnover exceeding Rs 2 Crore.
- Table 4 (Outward Sales) must align with total GSTR-1 filings and financial statements.
- Table 9 auto-populates tax paid from GSTR-3B cash and ITC ledger payments.
- Discrepancies between Table 4 and Table 9 must be settled using Form DRC-03.
1. Key Tables Breakdown for GSTR-9 Annual Return
Table 4: Outward Supplies & Liabilities
Consolidates all taxable B2B, B2C, zero-rated exports, and RCM purchase liabilities declared during the fiscal year.
Table 6 & 8: ITC Details & GSTR-2B Reconciliation
Compares total Input Tax Credit claimed in GSTR-3B with auto-drafted GSTR-2B figures from Table 8A.
Table 9: Tax Paid Summary
Details actual tax paid via cash ledger and electronic credit ledger during the year.
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