BatchWise

GSTR-9 & GSTR-9C Annual Return Filing Service India | Coordinated through Batchwise

GSTR-9 annual GST return + GSTR-9C reconciliation statement filing for taxpayers above the prescribed turnover thresholds. Coordinated by Batchwise; prepared and filed by a vetted partner under their own credentials. ₹5,999 onwards.

Start GSTR-9 filing → Free 15-min scoping call

What this is

Annual GST return filing — GSTR-9 (consolidated annual return per Section 44 of CGST Act) and where applicable GSTR-9C (self-certified reconciliation statement reconciling GSTR-9 with audited financial statements). The service includes full-year reconciliation between books and returns, ITC reconciliation against GSTR-2A / 2B, tax-paid reconciliation, surfacing of any additional tax liability via DRC-03, and filing of both forms on the GST portal.

Engagement is routed to a vetted partner — typically a Chartered Accountant or registered tax professional with GST audit experience — who performs the reconciliation, prepares the returns, and files them under their own credentials. Batchwise itself does not file GSTR-9 or GSTR-9C.

Applicability — who must file

FormMandatory forOptional forExempt
GSTR-9 Regular taxpayers with aggregate turnover > ₹2 crore in the FY Regular taxpayers with aggregate turnover ≤ ₹2 crore (filing optional) Composition taxpayers, casual taxable persons, NRTPs, ISD, persons paying TDS under Section 51, OIDAR service providers
GSTR-9C Regular taxpayers with aggregate turnover > ₹5 crore in the FY — Same exemptions as GSTR-9
GSTR-9A Composition taxpayers (currently waived for several years; subject to notification) — —
GSTR-9B E-commerce operators collecting TCS under Section 52 — —

Aggregate turnover for the threshold check is computed on a PAN-India basis (across all GSTINs of the same PAN) and includes taxable supplies + exempt supplies + exports + inter-state supplies, but excludes inward RCM supplies and value of inward supplies on which tax is payable on RCM basis.

Deadlines and late fees

Statutory due date: 31 December following the end of the financial year. The Central Government routinely extends this date by notification. For example, the GSTR-9 / 9C due date for past years has frequently been extended through CBIC press releases.

Late fee structure (per Section 47 of CGST Act):

  • GSTR-9 late fee: ₹200 per day from the due date until the date of filing — split as ₹100 CGST + ₹100 SGST. Capped at 0.50% of turnover in the State / UT (split equally between CGST and SGST). For taxpayers with aggregate turnover up to ₹5 crore, late fee was rationalised in 2022 to ₹50 per day (capped at 0.04% of turnover) for FY 2021–22 onwards — verify the current applicable rate via CBIC notifications.
  • GSTR-9C: No separate late fee. However, non-filing or incorrect filing of GSTR-9C exposes the taxpayer to scrutiny and assessment under Section 73 (non-fraud cases) or Section 74 (fraud cases), with associated interest and penalty.

How the engagement works

  1. Sign up + select service. Sign in; pick "GSTR-9 Annual Return Filing".
  2. Pay base fee. Razorpay; ₹5,999 for GSTR-9 only or ₹9,999 for GSTR-9 + GSTR-9C bundle.
  3. Upload data. Dashboard checklist:
    • Monthly GSTR-1 acknowledgments for all 12 months
    • Monthly GSTR-3B acknowledgments for all 12 months
    • Monthly GSTR-2A and GSTR-2B downloads for all 12 months
    • Full-year sales register (books) with B2B / B2C / export / exempt classification
    • Full-year purchase register (books) with ITC eligibility classification
    • Year-end credit ledger and cash ledger from GST portal
    • Audited financial statements for the FY (mandatory for GSTR-9C engagements)
    • RCM register with monthly RCM payments
    • Debit / credit notes issued and received register
  4. Partner assignment. Vetted partner with GST audit experience is assigned and contact details surface in your dashboard.
  5. 3-way reconciliation (Days 2–7). Partner builds the books-vs-returns-vs-GST-portal reconciliation across all 12 months. Surfaces:
    • Outward supplies — turnover difference between books and GSTR-1 / 3B
    • ITC — claimed in 3B vs available per 2B vs in books
    • Tax paid — reconciliation of cash + ITC offset
    • RCM — paid via RCM ledger vs RCM liability per books
  6. Discrepancy surfacing (Day 7–8). Partner shares the reconciliation report with all material differences listed for your review and decision. Typical decisions: pay differential via DRC-03; reverse excess ITC; treat difference as exempt income; etc.
  7. DRC-03 payment (if needed) (Day 8–9). If reconciliation surfaces additional tax payable, partner generates DRC-03 challan; you complete payment from your bank account; DRC-03 reference is included in GSTR-9.
  8. GSTR-9 preparation (Day 9–11). Partner prepares GSTR-9 with all 17 tables populated (outward supplies, inward supplies, ITC, tax paid, refunds, demands, late fees, etc.) and shares for your review.
  9. GSTR-9C preparation (Day 9–12, where applicable). Partner prepares GSTR-9C reconciliation statement Part-A (turnover and tax reconciliation) and Part-B (auditor recommendations — now self-certified by taxpayer post-FY 2020-21).
  10. Filing on GST portal (Day 12–14). Partner uploads GSTR-9 first, then GSTR-9C (where applicable). Your authorised signatory completes the EVC / DSC verification on the GST portal under their credentials. ARNs uploaded to your dashboard.

Pricing

EngagementPrice (₹)Coverage
GSTR-9 only — turnover ₹2 cr to ₹5 cr5,9991 GSTIN, 1 FY; reconciliation + filing + 1 round of clarification
GSTR-9 + GSTR-9C bundle — turnover > ₹5 cr9,9991 GSTIN, 1 FY; both forms with full reconciliation
Multi-GSTIN GSTR-9 (per additional GSTIN)+₹3,999Additional GSTIN under same PAN
Multi-GSTIN GSTR-9 + 9C bundle (per additional GSTIN)+₹6,999Additional GSTIN above ₹5 cr threshold
Late filing — past FY (filed after due date)+₹2,999Surcharge over base; covers reconciliation of belated period
DRC-03 payment processing (if differential found)+₹999Challan generation + payment guidance + GSTR-9 inclusion
Multi-year clean-up (e.g., FY 2022-23 + 2023-24 + 2024-25 simultaneously)From 14,999Quoted after initial scoping

All prices GST-exclusive. Base fee covers full reconciliation, return preparation, your-approval workflow, and filing. Late fees under Section 47 (paid to Government) and DRC-03 differential tax + interest (paid to Government) are at actuals — not waivable through this service.

What you get

  • Filed GSTR-9 with ARN — annual return acknowledgment
  • Filed GSTR-9C with ARN (where applicable) — reconciliation statement acknowledgment
  • 3-way reconciliation report — books vs returns vs GST portal, all 12 months
  • ITC reconciliation summary — ITC claimed in 3B vs eligible per 2B vs in books
  • Outward supplies reconciliation — turnover difference analysis with reasons
  • RCM compliance summary — full-year RCM analysis
  • DRC-03 challan and acknowledgment (if differential paid)
  • Compliance certificate — partner-signed certificate confirming filings completed
  • Partner contact for any post-filing departmental query
  • Dashboard archive — all reconciliations, returns, and certificates stored for the lifetime of your account

The marketplace model

Batchwise is a coordination platform, not a tax-filing firm. Every GSTR-9 / GSTR-9C engagement is performed by a vetted partner — a Chartered Accountant or registered tax professional with GST audit experience — under their own credentials. The partner takes professional responsibility for the reconciliation work; the taxpayer\'s authorised signatory verifies and submits on the GST portal.

What Batchwise does: dashboard, secure document workspace, partner assignment, payment processing, status tracking, deliverable storage, methodology consistency.

What the partner does: 3-way reconciliation, return preparation, DRC-03 facilitation, your-approval workflow, filing on the GST portal, owns the post-filing relationship for any GST Department query or assessment proceeding.

Common scrutiny issues that GSTR-9 / 9C surfaces

The annual reconciliation routinely surfaces issues that monthly filing did not catch. The vetted partner identifies and addresses each before filing:

  • ITC over-claim — claimed in monthly 3B but later identified as ineligible (under Section 17(5) blocked credits, or supplier non-compliance). Action: reverse via DRC-03 or 9C, pay interest under Section 50.
  • ITC under-claim — eligible ITC missed in monthly 3B. Action: claim in subsequent month if within Section 16(4) time limit; otherwise lost.
  • RCM under-payment — payments attracting RCM under Section 9(3) or 9(4) where RCM was not paid. Action: pay RCM via DRC-03; claim ITC in subsequent month.
  • Outward supplies missed — invoices issued in books but not reported in GSTR-1 / 3B (data entry error or timing miss). Action: include in current month\'s GSTR-1; pay differential tax + interest via DRC-03.
  • Inter-state vs intra-state mis-classification — IGST claimed where CGST + SGST should have been (or vice versa). Action: refund + re-pay correctly via DRC-03.
  • Place-of-supply errors — affecting which state\'s SGST applies. Action: state-wise reconciliation and correction.
  • Time-of-supply errors — invoice month vs supply month differences affecting period of liability. Action: explicit disclosure in GSTR-9C reconciliation.
  • E-invoice non-compliance — outward supplies above the e-invoice threshold not generated through IRN. Action: regularise; may attract penalty under Rule 138A read with Section 122.
  • Composition / regular transition mid-year — taxpayers who switched between schemes mid-year have specific reporting in GSTR-9.

Related reading

Authoritative sources

How to start

  1. Sign up via Google or magic-link email.
  2. From the dashboard service catalog, select GSTR-9 Annual Return Filing.
  3. Pay ₹5,999 (GSTR-9 only) or ₹9,999 (GSTR-9 + GSTR-9C bundle) via Razorpay.
  4. Upload all 12 months of GSTR-1 / GSTR-3B / GSTR-2A / GSTR-2B + sales / purchase registers + audited financials per the dashboard checklist.
  5. Partner completes reconciliation within 7 working days; files within 14 working days of complete upload.

Or book a free 15-minute scoping call if you have multi-GSTIN filings, past-year clean-up, or expect material reconciliation differences requiring DRC-03 payment.

Frequently asked questions

What is GSTR-9 and who must file it?

GSTR-9 is the GST annual return — a consolidated summary of all GSTR-1 + GSTR-3B + ITC claimed during a financial year, filed once per FY. Per Section 44 of the CGST Act read with Rule 80, GSTR-9 filing is mandatory for every regular taxpayer (i.e., taxpayers under regular GST registration, not composition) with aggregate turnover above ₹2 crore in the financial year. Below ₹2 crore turnover, GSTR-9 filing is optional. Composition taxpayers file GSTR-9A (if applicable). E-commerce operators (collecting TCS under Section 52) file GSTR-9B. Casual taxable persons, non-resident taxable persons, ISD, and persons paying TDS under Section 51 are exempt from GSTR-9.

What is GSTR-9C and when is it required?

GSTR-9C is a self-certified reconciliation statement reconciling the values declared in GSTR-9 with the figures in the audited financial statements. Per current rules (subject to ongoing notifications), GSTR-9C is mandatory for taxpayers with aggregate turnover above ₹5 crore in the financial year. From FY 2020–21 onwards, GSTR-9C is self-certified by the taxpayer (no longer requires CA / CMA certification — the previous CA-audit requirement was removed). However, the underlying reconciliation work typically still requires accountant or CA expertise to ensure accuracy and defend in case of departmental scrutiny.

When is GSTR-9 / GSTR-9C due?

Standard due date is 31 December following the end of the financial year (e.g., GSTR-9 / GSTR-9C for FY 2024–25 is due by 31 December 2025). The Central Government routinely extends the deadline by notification — the 31 December date is the statutory baseline, with extensions notified through CBIC press releases and circulars. Late filing of GSTR-9 attracts a late fee under Section 47 (₹200 per day, capped at 0.50% of turnover in the state / UT — split equally between CGST and SGST). Late GSTR-9C does not attract a separate late fee but its non-filing exposes the taxpayer to scrutiny and assessment under Section 73 / 74.

What documents do I need?

For GSTR-9: monthly / quarterly GSTR-1 + GSTR-3B + GSTR-2A / 2B for all 12 months of the FY (downloaded from the GST portal); GST cash and credit ledger as on year-end; full-year sales register (in books) with B2B / B2C / export / exempt classification; full-year purchase register (in books) with ITC eligibility classification; debit / credit notes register; e-invoice records (where applicable); RCM payment register (under Section 9(3) and 9(4)). Additionally for GSTR-9C: audited financial statements for the FY (or finalised accounts where statutory audit not applicable), reconciliation between turnover per books and turnover per returns, ITC reconciliation between books and returns, tax-paid reconciliation.

What if there are mismatches between books and GST returns?

Mismatches must be reconciled and disclosed. Common mismatch types: turnover difference (because books include exempt income or non-GST income; or returns missed an outward supply); ITC difference (because returns had ITC adjustments not in books, or books had unbilled inventory); RCM differences. The reconciliation statement (GSTR-9C, where applicable) explicitly shows reasons for differences. Material unreconciled differences may lead to additional tax liability — payable along with interest under Section 50. The vetted partner builds a 3-way reconciliation (books vs returns vs GSTR-9 / 9C) before filing.

Can additional tax liability identified at GSTR-9 stage be paid?

Yes. If the reconciliation surfaces additional tax liability (e.g., an outward supply was missed, ITC was over-claimed and needs reversal), the taxpayer can pay the differential through Form DRC-03 along with interest under Section 50 before filing GSTR-9 (or simultaneously). DRC-03 payment closes the liability voluntarily and avoids departmental adjudication. The vetted partner generates the DRC-03 challan and helps you complete the payment from your bank account.

Does Batchwise file GSTR-9 / GSTR-9C?

No. Batchwise coordinates; a vetted partner — typically a Chartered Accountant or registered tax professional with GST audit experience — performs the reconciliation, prepares the returns, certifies GSTR-9C (self-certified by the taxpayer; partner can sign as authorised representative), and files both on the GST portal under their own credentials. The acknowledgment receipts (ARNs) are uploaded to your dashboard. The taxpayer's authorised signatory completes the digital signature / e-verification on the GST portal under their credentials.