Documents required for GSTR-9 Annual Filing:

• GST Registration Certificate

  1. A copy of the GST registration certificate to verify the GSTIN (Goods and Services Tax Identification Number).

• Financial Statements

  1. Audited financial statements for the financial year, including:

     1. Profit and Loss Statement

     2. Balance Sheet

     3. Cash Flow Statement (if applicable)

• Sales Invoices

  1. Copies of sales invoices issued during the financial year, including GST details.

• Purchase Invoices

  1. Copies of purchase invoices received during the financial year, including GST details.

• Input Tax Credit (ITC) Details

  1. Records of input tax credit claimed during the financial year, such as purchase invoices.

• GSTR-1 Filings

  1. Details of outward supplies reported in monthly/quarterly GSTR-1 returns during the financial year.

• GSTR-3B Filings

  1. Details of summary returns filed in GSTR-3B for the corresponding financial year.

• Reconciliation Statement

  1. A reconciliation statement comparing GSTR-9 with GSTR-1 and GSTR-3B filings to identify discrepancies.

• Debit/Credit Notes

  1. Copies of debit and credit notes issued during the financial year that impact sales or purchases.

• HSN/SAC Codes

  1. HSN (Harmonized System of Nomenclature) codes for goods and SAC (Services Accounting Code) for services supplied.

• Form GSTR-9C (if applicable)

  1. Reconciliation statement between the annual financial statements and the GST returns filed for taxpayers with a turnover above the prescribed limit (currently ₹2 crores).

• Tax Payment Records

  1. Evidence of tax payments made during the financial year, including challans.