> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/product-help-and-support/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/product-help-and-support/for-large-businesses/cleargst/file-returns/gstr-9.md).

# GSTR-9

## Basics of GSTR-9

### What is GSTR-9 annual return?

GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. Points to note:

* It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes.
* It is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year. Though complex, this return helps in extensive reconciliation of data for 100% transparent disclosures.

### Who should file GSTR-9?

All taxpayers/taxable persons registered under GST must file their GSTR 9. However, the following are NOT required to file GSTR 9:

* Taxpayers opting composition scheme (They must file GSTR-9A)
* Casual Taxable Person 22
* Input service distributors 7
* Non-resident taxable persons 5
* Persons paying TDS 5 under section 51 of CGST Act.

## Guide to File GSTR-9 on ClearTax

{% embed url="<https://docs.google.com/presentation/d/1pQs_KlzXg6Iwlhq4pWVVbeQPa6WHBmKKntGEbA6pLD4/edit#slide=id.g5b087c90d2_1_137>" %}

### Step 1: Login and Select Business

**‘**&#x4C;ogin’ to ClearTax GST, select a ‘Business’. Under the ‘Returns’ tab, select ‘GSTR-9’ or Click on the ‘File GSTR-9’ button.

![](/files/-MaivJLUvaUejiRLXnj_)

Once the data for GSTR-9 is prepared and reviewed, click on File GSTR-9

![](/files/-Man6xW3yohAlXjOynKk)

### Step 2: Click on the Cleartax Assistant

ClearTax Assistant to File GSTR-9 (in case you have not installed the ClearTax Assistant)

![](/files/-Man732HqbKwMbt9ibIY)

It will redirect you to the GST Portal. Click OK to enter the Captcha and press Login. ClearTax Assistant helps autofill the required data for filing GSTR-9.

![](/files/-Man7vFzb5ah6bAYZz2Q)

Once the ClearTax Assistant is done auto-filling the data in the Form GSTR-9, it displays a success message to the user. It also lists out the HSN codes which were skipped while saving data in HSN summary tables.

![](/files/-Man8Q_6VGNpxNMxVYVX)

### Step 3: Download GSTR-9 JSON

Once the GSTR-9 is reviewed, Click on File GSTR-9. Now click on .Download GSTR-9 JSON to download a JSON file.

![](/files/-Man9Co3Tbu252ZP8i0i)

### Step 4: Login to GST Portal

Login to the GST Portal. Enter the login credentials and Captcha and click on Login.

![](/files/-Man9q-OX5RV9j9V8xJZ)

### Step 5: Click on Annual Return

Click on Annual Return to proceed further

![](/files/-ManAIMhLIvDQxpPuoxr)

Under Annual Return GSTR-9,click on Prepare Offline(as we have already downloaded the JSON file)

![](/files/-ManW6dOOYba7TAP9-0r)

### Steps 6: Upload JSON File

Click on Choose File to upload the downloaded JSON file.

![](/files/-ManWvlgzW6sN7KKIYgX)

### Steps 7: File GSTR-9

Your JSON file will be uploaded successfully. It may take up to 15 minutes for validation. Once its done click on Back to File Returns and file your GSTR-9

![](/files/-ManXKgBUCsawUxsm2ee)

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