{"id":67544,"date":"2025-02-21T14:34:14","date_gmt":"2025-02-21T09:04:14","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=67544"},"modified":"2025-02-21T14:34:19","modified_gmt":"2025-02-21T09:04:19","slug":"difference-between-gstr-9-gstr-9a-gstr-9b-and-gstr-9c","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/difference-between-gstr-9-gstr-9a-gstr-9b-and-gstr-9c\/","title":{"rendered":"Difference Between GSTR 9, GSTR 9A GSTR 9B and GSTR 9C"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Different Forms for Different Taxpayers<\/strong> \u2013 GSTR 9 (regular), 9A (composition), 9B (e-commerce), 9C (audit).<\/li>\n\n\n\n<li><strong>Filing Deadline<\/strong> \u2013 All GSTR 9 forms are due by <strong>31st December<\/strong> of the next financial year.<\/li>\n\n\n\n<li><strong>Late Fees Apply<\/strong> \u2013 Penalties vary based on turnover, with a capped late fee.<\/li>\n\n\n\n<li><strong>Key Details in GSTR 9<\/strong> \u2013 Covers supplies, ITC, tax paid, and past-year adjustments.<\/li>\n\n\n\n<li><strong>Certification Rules<\/strong> \u2013 GSTR 9C needs CFO certification; others require a digital signature.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Under the GST regulations, different categories of taxpayers have to file annual returns within specific due dates. GSTR 9A, 9B and 9C are different forms under GSTR 9, which taxpayers have to use for filing of GST returns. <\/p>\n\n\n\n<p>However, there are significant differences between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C. Learn about the differences here to use the appropriate form for GST return filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Different Types of Annual Returns Under GSTR 9 Form<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Different-Types-of-Annual-Returns-Under-GSTR-9-Form.png\" alt=\"Different Types of Annual Returns Under GSTR 9 Form\" class=\"wp-image-67651\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Different-Types-of-Annual-Returns-Under-GSTR-9-Form.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Different-Types-of-Annual-Returns-Under-GSTR-9-Form-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Different-Types-of-Annual-Returns-Under-GSTR-9-Form-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Different-Types-of-Annual-Returns-Under-GSTR-9-Form-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Rule 80 of the CGST Rules 2017 (Central Goods and Services Rules) presents the different types of returns under Form GSTR 9 as follows:<\/p>\n\n\n\n<p>\u25cf\u00a0GSTR 9: A regular taxpayer under GST filing returns in Forms GSTR 1, GSTR 2, GSTR 3 and GSTR 3B during a <a href=\"https:\/\/www.qandle.com\/glossary-financial-year\" target=\"_blank\" rel=\"noopener\">financial year<\/a> need to file this form.<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;GSTR 9A: Composition Scheme taxable persons need to file GSTR 9A.<\/p>\n\n\n\n<p>\u25cf\u00a0\u00a0GSTR 9B: Electronic<a href=\"https:\/\/www.alankitgst.com\/e-commerce.aspx\" target=\"_blank\" rel=\"noopener\"> Commerce Operators<\/a> (e-commerce operators) need to file this form.<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;GSTR 9C: Taxable persons who need their accounts to be audited under Section 35 of the CGST Act need to file Form GSTR 9C (Audit Form).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Non-Applicability of Annual Return Under GST<\/h2>\n\n\n\n<p>The list of taxable persons who do not have to file annual GST returns is as follows:<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;Distributors of Input Service<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;Tax Collector under Section 52<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;Tax Deductor under Section 51<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;Non-resident taxable person<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;Casual taxable person<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Due Date &amp; Penal Provisions<\/h2>\n\n\n\n<p>The due date for filing Form GSTR 9 is 31st December of the following financial year. For instance, for the financial year ending on 31st March, 2025, the last date of annual returns filing is 31st December, 2025.<\/p>\n\n\n\n<p>Late filing of the above-mentioned form attracts penalty as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Taxpayer Turnover Limit<\/strong><\/td><td><strong>Late Fee Per Day<\/strong><\/td><td><strong>Maximum Late Fee<\/strong><\/td><\/tr><tr><td>Up to \u20b95 crore<\/td><td>\u20b950 (including \u20b925 CGST and \u20b925 SGST)<\/td><td>0.04% of the annual turnover in state and Union Territories<\/td><\/tr><tr><td>Between \u20b95 crore and \u20b920 crore<\/td><td>\u20b9100 (\u20b950 CGST and \u20b950 SGST)<\/td><td>0.04% of the annual turnover in state and Union Territories (0.02% under CGST and SGST respectively)<\/td><\/tr><tr><td>Above \u20b920 crore<\/td><td>\u20b9200 (\u20b9100 each for CGST and SGST)<\/td><td>0.50% of annual turnover in Union Territories and states (0.25% under CGST and 0.25% under the SGST Act)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Information to Be Furnished in Annual Return (GSTR 9)<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Information-to-Be-Furnished-in-Annual-Return-GSTR-9.png\" alt=\"Information to Be Furnished in Annual Return (GSTR 9)\" class=\"wp-image-67654\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Information-to-Be-Furnished-in-Annual-Return-GSTR-9.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Information-to-Be-Furnished-in-Annual-Return-GSTR-9-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Information-to-Be-Furnished-in-Annual-Return-GSTR-9-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Information-to-Be-Furnished-in-Annual-Return-GSTR-9-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>The table below illustrates the details furnished in GSTR 9 annual returns:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Part<\/strong><\/td><td><strong>Details to Be Furnished<\/strong><\/td><\/tr><tr><td>I<\/td><td>Basic details such as financial year, GSTIN, Trade name and legal name (if applicable)<\/td><\/tr><tr><td>II<\/td><td>Information pertaining to outward and inward supplies during a specific financial year<\/td><\/tr><tr><td>III<\/td><td>Details pertaining to input tax credit (ITC) as furnished in returns filed during the financial year<\/td><\/tr><tr><td>IV<\/td><td>Details of tax paid as mentioned in returns filed during the specific financial year<\/td><\/tr><tr><td>V<\/td><td>Includes details of previous financial year transactions that taxpayers declared in returns for April to September of the current financial year<\/td><\/tr><tr><td>VI<\/td><td>Other Details such as details of taxes paid like GST refunds, demands, HSN-wise details of goods received and supplied,\u00a0 late fees paid and payable, categorisation of different <a href=\"https:\/\/piceapp.com\/blogs\/inward-and-outward-supply-in-gst\/\">inward supplies<\/a>, details of outward supplies based on HSN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Gstr 9 9A 9B 9C | gstr9 and gstr9c | Gstr 9c | Gst annual return kya hai | gstr9 annual return smjhe\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/r1psPl5uvYA?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Comparison of GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C<\/h2>\n\n\n\n<p>The table below presents a detailed comparison between Forms GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Factors<\/strong><\/td><td><strong>GSTR 9<\/strong><\/td><td><strong>GSTR 9A<\/strong><\/td><td><strong>GSTR 9B<\/strong><\/td><td><strong>GSTR 9C<\/strong><\/td><\/tr><tr><td>Nature<\/td><td>GSTR 9 return is the consolidated form for all monthly\/quarterly returns<\/td><td>Annual return form for composite taxpayers<\/td><td>Summary of total sales, details of advances, claims for input tax credit and tax collected during a financial year (acts as a financial statement)<\/td><td>GSTR 9C reconciliation statement is an analytical statement pertaining to GST returns that a CFO or Finance Head has to self-certify<\/td><\/tr><tr><td>Who Should File<\/td><td>GST registered taxpayer<\/td><td>Composition Taxpayers<\/td><td>e-Commerce Operators<\/td><td>Taxpayers registered under GST with aggregate annual turnover exceeding \u20b95 crore<\/td><\/tr><tr><td>Not Applicable to<\/td><td>Composition dealers, non-resident taxable persons (NRTP), casual taxable persons (CTP), input service distributors, Unique Identification Number (UIN) holders, persons paying TCS and TDS, Online Information and Database Access Retrieval (OIDAR) Service providers<\/td><td>Non-resident taxable persons, casual taxable persons, input service distributors, TDS payers under Section 51, e-commerce operators paying TCS under Section 52<\/td><td>Input service distributors, non-resident taxpayers, casual taxpayers, taxpayers under the Composition Scheme, persons paying TDS<\/td><td>Similar to exclusions for Form GSTR 9; however including registered persons with annual aggregate turnover not exceeding \u20b95 crore<\/td><\/tr><tr><td>Late Fee and Penalty<\/td><td>Varies based on the aggregate annual turnover as mentioned in the penalty section mentioned above<\/td><td>\u20b9200 per day (\u20b9100 each under SGST\/UTGST and CGST)<\/td><td>\u20b9200 per day (\u20b9100 each under SGST\/UTGST and CGST). Penalty will keep accumulating until they reach 0.25% of the e-commerce operator\u2019s total turnover.<\/td><td>A general penalty of \u20b925,000<\/td><\/tr><tr><td>Who Needs to Attest or Certify<\/td><td>Taxpayers need to attest it using a digital signature<\/td><td>&#8211;<\/td><td>&#8211;<\/td><td>The CFO or Finance head needs to certify using a digital signature<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The differences between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C are significant across multiple factors. For instance, the category of taxpayers who should file each of these forms differs. The purpose for filing these forms is further different for applicable taxpayers.<\/p>\n\n\n\n<p>However, the due date for filing all these forms is 31st December of next year for a particular financial year. Ensure you file the returns (as applicable) within the due date to avoid paying late fees and penalties.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments via credit card, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FAQs<\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1740117517979\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Who needs to file GSTR 9?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR 9 is mandatory for all regular GST-registered taxpayers who file GSTR 1, GSTR 3B, and other periodic returns. However, composition taxpayers, non-residents, input service distributors, and certain others are exempt.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740117915096\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What is the due date for filing GSTR 9 forms?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The due date for filing GSTR 9, 9A, 9B, and 9C is 31st December of the following financial year. For example, the return for FY 2024-25 must be filed by 31st December 2025.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740117921897\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What happens if I file GSTR 9 late?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Late filing attracts a penalty based on turnover. The late fee is \u20b9200 per day (\u20b9100 each for CGST &amp; SGST), capped at 0.50% of annual turnover for regular taxpayers and 0.25% for e-commerce operators.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740117927162\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Who is required to file GSTR 9C?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Taxpayers with an annual turnover exceeding \u20b95 crore must file GSTR 9C, which includes a reconciliation statement and requires certification by a CFO or Finance Head using a digital signature.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740117932658\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What details are required in GSTR 9?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR 9 includes basic taxpayer details, outward\/inward supplies, input tax credit (ITC), tax paid, adjustments from past returns, and other relevant tax data for the financial year.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways Under the GST regulations, different categories of taxpayers have to file annual returns within specific due dates. GSTR 9A, 9B and 9C are different forms under GSTR 9, which taxpayers have to use for filing of GST returns. However, there are significant differences between GSTR 9, GSTR 9A, GSTR 9B and GSTR 9C. [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":67650,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-67544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=67544"}],"version-history":[{"count":10,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67544\/revisions"}],"predecessor-version":[{"id":67683,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67544\/revisions\/67683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/67650"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=67544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=67544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=67544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}