Who is Eligible to File GSTR-9?

Who is Eligible to File GSTR-9?

GSTR-9 is the annual return that registered taxpayers under GST must file. It consolidates details of all monthly and quarterly returns (GSTR-1, GSTR-3B, etc.) filed during the financial year.

Eligibility for Filing GSTR-9

The following entities are required to file GSTR-9:

1. Regular taxpayers registered under GST, including those under the normal tax scheme.
2. Taxpayers who switched from Composition Scheme to the Regular Scheme during the financial year.
3. SEZ (Special Economic Zone) units and developers.
4. Entities registered as Limited Liability Partnerships (LLP), Companies, Sole Proprietorships, and Partnerships.

Who is NOT Required to File GSTR-9?

1. Composition taxpayers (they must file GSTR-9A instead).
2. Casual taxable persons.
3. Input Service Distributors (ISD).
4. Non-resident taxable persons.
5. Taxpayers under the OIDAR (Online Information Database Access and Retrieval) category.
6. Businesses with an annual turnover below ₹2 crore (optional filing as per CBIC notifications).

Due Date for GSTR-9 Filing

The due date for filing GSTR-9 is 31st December of the following financial year, unless extended by the government.

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