GSTR-9 Filing Checklist FY 2023-24
GSTR-9 is the annual GST return that consolidates all monthly/quarterly returns filed during the year. Getting it right requires a systematic reconciliation between your books and the GST portal.
Turnover Reconciliation
Match total turnover reported in GSTR-1 and GSTR-3B with the audited financials. Any difference must be explained and, if taxable, disclosed in Table 10/11.
ITC Reconciliation
Compare ITC claimed in GSTR-3B with GSTR-2B (auto-populated from supplier GSTR-1). Excess ITC must be reversed; unclaimed ITC can be claimed in GSTR-9 up to the deadline.
HSN Summary (Table 17/18)
Ensure HSN-wise outward and inward supply summary is complete for taxpayers with turnover above ₹5 crore.
Amendments and Adjustments
All credit notes, debit notes, and amendments to previous year returns must be correctly reflected.
Late Fee Waiver
Check CBIC notifications — late fee waivers are often announced near the deadline. File before the waiver window closes to avoid penalties.
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