Home › Annual return (GSTR-9)
Prepare GSTR-9 from the year you already filed
The annual return is mostly arithmetic over twelve returns you have already filed. Give the tool the year and it aggregates GSTR-1 (Tables 4, 5 and 17), GSTR-2B (Table 8A) and GSTR-3B (Tables 6 and 9), then shows you what will not tie.
| Source | Tables built | Status |
|---|---|---|
| GSTR-1 × 12 | 4, 5, 17 | Aggregated |
| GSTR-3B × 12 | 6, 9 | Aggregated |
| GSTR-2B × 12 | 8A | Aggregated |
| Books (optional) | 9C recon | 3 heads differ |
Turnover bridge
| Turnover as declared in GSTR-1 | 18,42,66,310.00 |
| Less: declared here, arising last year | (61,08,440.00) |
| Add: arising here, declared next year | 24,17,900.00 |
| Turnover of the year | 18,05,75,770.00 |
Illustration; figures invented.
Built from the returns, not re-keyed
Upload the year’s filed returns. The tool aggregates GSTR-1 into Tables 4, 5 and 17, GSTR-3B into Tables 6 and 9, and GSTR-2B into Table 8A, and presents the computed tables with the working-paper Excel behind them.
The turnover bridge
The annual return asks for the turnover of the year. The GSTR-1s state the turnover declared in the year. Those are two different numbers whenever a document was declared late, and the difference between them is what a reviewer will ask about first.
The bridge states it in four parts: what the returns declared, what came out because it arose in an earlier year, what came in because it arose this year and was declared later, and the turnover that leaves. The same rows go to the screen, the Excel and the PDF from one payload.
The reconciliation statement
Where the books are also to hand, the 9C panel reconciles outward supply (books against GSTR-1 Table 4N) and input tax credit (books against the 3B availed and the 2B available), and lists the differences to clear before filing. It shows paise: a reconciliation is chased to the rupee, and the sub-rupee gaps are the ones that turn out to be rounding.
Table 14 and the Part V rows
Table 14 heads are seeded from what the tool rolled up, so you edit a proposal rather than fill a blank form. The Part V rows the returns cannot give — credit moved to the next year, and the tax actually paid against Tables 10 and 11 — are entered, not guessed at.
Prepare, not file. BharatTax GST builds the annual return and its working papers. You review them and file on the GST portal.
Nothing is invented. Where the returns cannot state a figure — a rate-wise summary carries no document date, so no year can be attributed to it — the row is skipped and said to be skipped, rather than filled with a guess.
Interest under Section 50 is trailed from the filing dates the returns themselves carry — the GSTR-1 filing date and the GSTR-3B ARN date. Due dates are an input you confirm, never a date the tool invents.
Start the annual return from the returns you filed
Upload the year and read the tables before you commit to the portal form.