How to file GSTR-9 online: step-by-step guide with tables and errors

To file GSTR-9, log in at gst.gov.in and go to Services > Returns > Annual Return. Pick the financial year, click Search, then Prepare Online on the GSTR-9 tile. Check every table, click Compute Liabilities, pay any late fee, and file with DSC or EVC. All your GSTR-1 and GSTR-3B returns for that year must be filed first.

GSTR-9 cannot be revised once it is filed. So the real work is checking your figures before you press File. This guide covers the portal steps, what goes in each table, the offline tool, nil returns and the errors GSTN tells you about.

Not sure you need to file at all? Our GSTR-9 guide covers who must file, the ₹2 crore limit, the due date and the late fee.

Before you start

Get these ready before you open the return:

GSTR-9 is filed separately for each GST registration (each GSTIN). If you have registrations in two States, you file two returns.

Check your figures first

Because GSTR-9 cannot be revised, check three things before you fill anything in.

1. Sales. Match the sales in your books with what you reported in GSTR-1 and in GSTR-3B for the year. If they differ, find out why. Do not just put in a balancing figure. Our GSTR-1 vs GSTR-3B guide explains what each return holds.

2. Input tax credit (ITC). Compare three numbers: the ITC in your books, the ITC you claimed in GSTR-3B, and the ITC shown in GSTR-2B. Table 8A of GSTR-9 is filled from GSTR-2B and you cannot edit it. The portal lets you download the invoice-wise details behind Table 8A as an Excel file. See how input tax credit works for the matching rules.

3. Tax paid. Check that the tax you owed for the year was actually paid. If you find tax you did not report in GSTR-3B, you can declare it in GSTR-9. After you file, the portal gives you a link to Form GST DRC-03 to pay it. The tax itself can be paid from your cash ledger or your credit ledger. Interest, penalty and fees can be paid only from the cash ledger. Interest may also apply; see interest and extra tax.

Auto-filled does not mean correct. The portal fills the tables from what you and your suppliers filed. From FY 2024-25, if you enter a value in Table 4, 5 or 6 that differs from the system computed value, the portal marks that cell in red as a warning. GSTN says this red mark stays on the return even after it is filed. So every change you make should be backed by your books.

How to file GSTR-9 online, step by step

These steps follow GSTN's user manual for GSTR-9, read on 3 October 2026. Button names are written as they appear on the portal.

Step 1. Log in and open the annual return.
Log in at www.gst.gov.in. Go to Services > Returns > Annual Return. You can also use the Annual Return link on your Dashboard.

Step 2. Pick the year.
Select the financial year and click SEARCH.

Step 3. Start the return.
On the GSTR-9 tile, click PREPARE ONLINE. The portal asks whether you want to file a nil annual return. Choose No for a normal return and click NEXT. (Choose Yes only if you meet every nil return condition below.)

Step 4. Download the portal's summaries.
Download these and keep them next to your books:

• Form GSTR-9 system computed summary (PDF)
• GSTR-1/1A/IFF summary (PDF)
• GSTR-3B summary (PDF)
• Table 8A document details (Excel)

Step 5. Check and fill each table.
Click each table tile, from Table 4 to Table 18. Check the auto-filled figures, enter the figures the portal cannot know, and click SAVE. The portal shows "Save request is accepted successfully". The next section explains the tables.

Step 6. Fill Table 17 (HSN summary of sales).
Table 17 is mandatory. If you click Compute Liabilities without filling it, the portal shows an error.

Step 7. Compute liabilities.
Click COMPUTE LIABILITIES.

Step 8. Preview the draft.
Click PREVIEW DRAFT GSTR9 (PDF) or (EXCEL) and read it line by line. This is your last chance to fix anything.

Step 9. Pay any late fee.
If you are filing after the due date, the late fee must be paid before you can file. The portal shows your cash ledger balance. If you need more cash, click CREATE CHALLAN and pay. The File button works only when there is enough cash. The late fee amounts are in our GSTR-9 late fee section.

Step 10. File.
Click Proceed to File. Tick the declaration, pick the authorised signatory from the list, and click FILE GSTR-9. Then choose FILE WITH DSC or FILE WITH EVC. For EVC, enter the OTP sent to the authorised signatory's email and mobile, and click VALIDATE OTP.

Step 11. Save your copy.
Once the ARN (acknowledgement number) appears, download the filed return with DOWNLOAD GSTR-9 DETAILS (PDF) or the Excel button. If you declared extra tax, use the DRC-03 link the portal gives you to pay it.

How to fill GSTR-9: a table-by-table guide

Here is what each table holds and what the portal fills for you.

The row labels inside each table have changed over the years. The details below use GSTN's FAQ for FY 2024-25 (December 2025). As of 3 October 2026, we found no GSTN change to the form for FY 2025-26.

Table 6 of GSTR-9: ITC availed

• 6A is the total ITC you claimed in your GSTR-3B returns for April to March. It is filled from GSTR-3B and cannot be edited.
• 6A1 (from FY 2024-25) is ITC of the previous year that you claimed in this year, within the time allowed. GSTN says ITC of earlier years that you reclaimed under rule 37 or 37A does not go in 6A1.
• 6A2 is 6A minus 6A1. This is this year's ITC, and you split it across rows 6B to 6H.

GSTN's example: if you claimed ITC, reversed it and reclaimed it in the same year, show the claim in 6B, the reversal in Table 7 and the reclaim in 6H.

Table 7 of GSTR-9: ITC reversed

Table 7 shows ITC you reversed during the year, row by row by reason. In GSTN's FY 2024-25 FAQ, 7A is reversal under rule 37 and 7A1 is reversal under rule 37A. In GSTN's examples, a reversal for not paying the supplier within 180 days went in 7A, and a reversal because the goods had not arrived went in 7H.

Table 8 of GSTR-9: Table 8A and Table 8C

• Table 8A shows the ITC on documents for the year as they appear in your GSTR-2B. It is filled by the portal and cannot be edited.
• Table 8C is ITC of this year that you missed in this year's returns and claimed in next year's GSTR-3B, within the time allowed.
• Table 8H1 (from FY 2024-25) is for imports: IGST paid on imported goods goes in 8G, and the ITC on it that you claimed in the next year goes in 8H1.

Table 8C vs Table 13 of GSTR-9

Both tables deal with ITC of this year that was claimed in the next year. The difference is about ITC you had already claimed and then reversed.

GSTN explains why: if you put a reclaim in Table 8C, it creates a mismatch in Table 8D. GSTN says such a reclaim should be reported in Table 13 only.

Tables 17 and 18 of GSTR-9: HSN summary

• Table 17 is the HSN-wise summary of your sales. Table 18 is the same for your purchases.
• If your aggregate turnover in the previous financial year was up to ₹5 crore, the portal lets you pick 4, 6 or 8 digit HSN codes. Above ₹5 crore, it allows 6 or 8 digits.
• Table 17 is mandatory. If you click Compute Liabilities without filling it, the portal shows an error.
• Need a code? Use our HSN / SAC finder.

How to file GSTR-9 offline (the offline tool)

GSTN has a free Excel-based GSTR-9 offline tool. You can prepare the return in it, but filing happens only online on the GST portal.

1. Download the tool. On www.gst.gov.in go to Downloads > Offline Tools > Form GSTR-9 Offline Tool. You do not need to log in. GSTN says it works best on Windows 7 or later with MS Excel 2007 or later, on a desktop or laptop. It does not work on a phone.
2. Open it. Unzip the file, open the Excel sheet, and enable editing and content.
3. Enter your GSTIN and pick the financial year on the Home sheet.
4. Bring in the portal's figures. On the portal, go to Services > Returns > Annual Return > Prepare Offline and download the GSTR-9 data from the Download tab. In the tool, click Open Downloaded Form GSTR-9 JSON File.
5. Fill Tables 4 to 18 in their sheets.
6. Validate each sheet. Click Validate Sheet. Cells with errors turn red, and the comment on the cell says what is wrong.
7. Make the upload file. On the Home sheet click Generate JSON File to upload and save it.
8. Upload it. On the portal, under Prepare Offline, go to the Upload section, click Choose File and upload the JSON.
9. Check the status. The Upload History shows Processed or Processed with Error.
10. File online. Go back to the online return, compute liabilities, pay any late fee and file with DSC or EVC, as in Steps 7 to 11 above.

GSTR-9 errors and what GSTN tells you to do

These are the error situations described in GSTN's own manuals and FAQs:

"RET00009". As of 3 October 2026 we found no GSTN manual or FAQ that explains this message. We are not going to guess at a fix. If you see it:

• If you used the offline tool, follow the error report steps in the table above.
• Call the GST helpdesk on 1800-103-4786.
• Raise a ticket on the GST grievance portal at selfservice.gstsystem.in.

Tax sites report the full message as "Return already under process". Our CMP-08 guide lists safe checks to make before you try again, such as whether the form is already filed.

Nil GSTR-9: who can file it

You can answer Yes to the nil return question only if, for the whole financial year, all of these are true:

• You made no outward supply (no sales).
• You received no goods or services (no purchases).
• You have no other liability to report.
• You claimed no credit.
• You claimed no refund.
• You received no order creating a demand.
• There is no late fee to pay.

If even one is not true, choose No and file the full return.

Filing GSTR-9 and GSTR-9C together

If your aggregate turnover is above ₹5 crore, you also file GSTR-9C. The order matters:

1. File GSTR-9 first. GSTR-9C can be filed only after GSTR-9 is filed.
2. Then file GSTR-9C. The steps are in our GSTR-9C guide.

The late fee keeps running until both are filed, because CBIC treats GSTR-9 and GSTR-9C together as the complete annual return. See our GSTR-9 vs GSTR-9C guide for how the two differ.

After filing

• Save your copy. Right after filing, the portal offers the filed GSTR-9 in PDF and Excel. Download both and keep them with your working papers. To get it again later, log in, go to Services > Returns > Annual Return, choose the financial year and download it.
• Pay any extra tax. If you declared tax in GSTR-9 that you had not paid, use the DRC-03 link the portal gives you after filing. Tax can be paid from the cash or credit ledger; interest, penalty and fees only from the cash ledger.
• No revision. GSTN says you cannot revise GSTR-9 after filing. Any mistake stays on the record, which is why the checks above matter.

Would you rather not do the reconciliation yourself? See our GSTR-9 annual return filing service. The first consultation is free.

Frequently asked questions