GSTR 9 is the annual return. It is a consolidated return which includes all business transactions done for the particular Financial Year. GSTR-9 consists of details about the supplies made and received during the year under different tax heads i.e., CGST, SGST, and IGST. It consolidates the information furnished in the monthly/quarterly returns during the particular year.

The due date to file the GSTR-9 is 31st December of the preceding Financial Year but for the Financial Year 2017-18 due date extended till 30th November 2019 by CBIC.