Annual Return Filing of Regular Dealer

Annual Return Filing of Regular Dealer

📄 Annual GST Return Filing for Regular Dealers – 2025 Complete Guide
If you are a regular GST-registered dealer, annual return filing isn’t optional — it’s a legal obligation. Filing your GST Annual Return ensures that your financials align with your monthly or quarterly returns and protects you from notices, penalties, or audits.
This guide explains everything regular dealers need to know about GST Annual Return Filing for FY 2024–25, including who should file, which forms apply, due dates, and how our expert team can help you file accurately and on time.

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📌 What is the GST Annual Return?
GST Annual Return is a summary of all GST activities conducted by a registered person during the financial year. It includes:
•    Total sales and purchases
•    Output GST paid
•    Input tax credit (ITC) claimed
•    Tax adjustments, refunds, and more
For regular dealers, the annual return is filed in GSTR-9, and in some cases, GSTR-9C (reconciliation statement certified by a CA or CMA) is also required.
📌 This return acts as a final declaration of all monthly/quarterly GSTR-1 and GSTR-3B returns filed during the year.

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✅ Who Must File GSTR-9?
All regular taxpayers registered under GST and filing GSTR-1 and GSTR-3B must file GSTR-9 annually, except:
•    Composition dealers (they file GSTR-4)
•    Input Service Distributors (ISD)
•    Casual taxable persons
•    Non-resident taxable persons
💼 GSTR-9 Applicability:
Annual Turnover (FY 2024–25)    Filing Requirement
Up to ₹2 crore    Optional (can still file voluntarily)
Above ₹2 crore    Mandatory GSTR-9 filing
Above ₹5 crore    GSTR-9 + GSTR-9C (certified by CA)
✅ Even if your business had nil transactions, a return must still be filed unless your registration is cancelled.

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🗓️ GSTR-9 Due Date for FY 2024–25
Financial Year    Form    Due Date
2024–25    GSTR-9    31st December 2025
2024–25 (if > ₹5 Cr)    GSTR-9C    31st December 2025
Missing this deadline can lead to penalties and compliance issues.

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🧾 What is GSTR-9C?
GSTR-9C is a GST reconciliation statement between:
•    Audited financial statements
•    Data filed in GSTR-9
This is mandatory for businesses with an annual turnover above ₹5 crore, and must be certified by a Chartered Accountant or Cost Accountant.

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📊 Key Details Required in GSTR-9
Section    What You Report
Outward Supplies    Total sales (taxable + exempt + exports)
Inward Supplies    Purchases (from registered/unregistered, RCM-wise)
Input Tax Credit Claimed    ITC availed, reversed, and carried forward
Taxes Paid    CGST, SGST, IGST, and cess paid through cash/credit ledger
Amendments & Refunds    Any changes, debit/credit notes, and refunds during the year
📌 The return should match your GSTR-1, 3B, and books of accounts.

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🔍 Common Mistakes to Avoid
Mistake    Impact
Mismatch in turnover or ITC    Triggers notice or audit from the GST department
Ignoring amendments or adjustments    Leads to incorrect reporting and tax liability
Not reconciling GSTR-1 and 3B with 9    Can block refunds or lead to delayed processing
Late filing    ₹100 per day penalty (₹50 CGST + ₹50 SGST)
✅ We ensure 100% accurate reconciliation to prevent compliance issues.

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🧠 Why Should You File GSTR-9 Even If Optional?
If your turnover is below ₹2 crore, GSTR-9 is optional. But filing it voluntarily shows:
•    Financial transparency
•    Consistency in tax records
•    Lower chances of scrutiny or audit
•    Smooth refunds and vendor trust
📌 Many buyers also require suppliers to file GSTR-9 for clean credit chains.

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💼 Why Choose Us for Annual GST Return Filing?
Our expert team handles the entire GSTR-9 and GSTR-9C process, so you can focus on running your business.
Our Services Include:
•    ✅ GSTR-1, GSTR-3B, and book reconciliation
•    ✅ GSTR-9 preparation and filing
•    ✅ GSTR-9C certification via CA partners
•    ✅ ITC and turnover accuracy check
•    ✅ Reminder services to avoid penalties
📞 Don’t risk late fees or GST mismatch notices.
Let our experts file your annual return quickly and compliantly.

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🏁 Final Thoughts
If you’re a regular GST-registered dealer, filing GSTR-9 is not just a formality — it’s a crucial part of annual GST compliance. Whether you're a retailer, manufacturer, wholesaler, or service provider, a properly filed return helps maintain tax credibility and avoid unwanted notices.
✅ Stay compliant and confident — get your GSTR-9 filed today by professionals.