GSTR-9 Annual Return Cover Letter
Summarise the figures in your GST annual return for a financial year before filing GSTR-9.
What it is
Every regular taxpayer files an annual return under Section 44 of the CGST Act read with Rule 80, in Form GSTR-9, consolidating the outward supplies, inward supplies, input tax credit and tax paid for the year as declared in the monthly or quarterly returns, with amendments. The cover letter summarises the key figures and any additional liability identified on reconciliation with the books, which is paid through Form GST DRC-03.
When it is used
- Annual GST compliance after the year ends.
- Sharing a summary of the annual return with management or auditors.
- Explaining differences found on reconciliation.
What the template covers
- Entity name, GSTIN, PAN and address
- Financial year and form to be filed
- Aggregate turnover and outward supplies
- Inward supplies and ITC availed
- Tax paid in cash
- Additional liability and authorised signatory
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter
Letter Date; Place
Entity
Entity Name; GSTIN; PAN; Address; Financial Year
Form Type
Form to be Filed
Turnover
Aggregate Annual Turnover (₹)
Summary
Taxable Outward Supplies (₹); Zero-rated Outward Supplies (₹); Exempt / Nil-rated Outward Supplies (₹); Taxable Inward Supplies (₹); Total ITC Availed (₹); Total Tax Paid in Cash (₹)
Additional
Additional Liability Identified during Reconciliation (₹)
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
GSTR-9 is generally due by 31 December after the year. Filing has been made optional for taxpayers with aggregate turnover up to ₹2 crore for recent years by notification. Late fee applies for delay. Taxpayers with turnover above ₹5 crore also file the reconciliation statement in GSTR-9C. Check the current due dates and exemptions on gst.gov.in.
Generate the GSTR-9 Annual Return — Cover Letter
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
Is GSTR-9 mandatory for small taxpayers?
Filing has been made optional for taxpayers with turnover up to ₹2 crore for recent years. Check the notification for the year concerned.
Can GSTR-9 be revised?
No. Errors found later are corrected in the returns of the following year, within the time allowed.
What do composition taxpayers file?
Composition taxpayers file an annual return in GSTR-4 instead of GSTR-9.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.