Home › BUSY Guides › GSTR-9 and GSTR-9C from BUSY: Who Files, Table-wise Data and Checks
GSTR-9 and GSTR-9C from BUSY: Who Files, Table-wise Data and Checks
BUSY के डेटा से GSTR-9 और GSTR-9C: किसे भरना है, कौन सी टेबल कहाँ से, फाइल करने से पहले जाँच
GSTR-9 annual return and GSTR-9C from BUSY data: who must file, due date and late fee, which BUSY report feeds each table, and the checks to do before filing.
GSTR-9 is the annual GST return for a financial year, due on 31 December of the next year (section 44, rule 80). Most of it is pre-filled on the portal from GSTR-1, GSTR-3B and GSTR-2B; your job is to check those figures against the books in BUSY and explain every difference.
Who files
- GSTR-9: regular taxpayers; turnover up to Rs 2 crore has been exempted by notification for recent years, so check the notification for the year you are filing.
- GSTR-9C: a self-certified reconciliation statement when aggregate turnover is above Rs 5 crore; no CA certification is needed.
- Not required: composition dealers (they file GSTR-4), ISD, non-resident taxable persons, GST TDS deductors and OIDAR suppliers.
- Late fee (Notification 07/2023-Central Tax): Rs 50 a day up to Rs 5 crore turnover and Rs 100 a day up to Rs 20 crore, each capped at 0.04% of turnover; Rs 200 a day above Rs 20 crore, capped at 0.5%.
- An annual return cannot be filed more than three years after its due date.
Which BUSY data feeds which table
| GSTR-9 table | Portal pre-fills from | Check against in BUSY |
|---|---|---|
| 4 and 5: outward supplies | GSTR-1 / 1A | Sales register and GSTR-1 report for the year (Display > GST Reports) |
| 6: ITC availed | GSTR-3B | Purchase register, RCM and import entries, split into inputs, capital goods and services |
| 7: ITC reversed | GSTR-3B | Rule 37, 37A, 42, 43 and Section 17(5) reversals passed in BUSY |
| 8: ITC comparison | 8A from GSTR-2B | Year-wise GSTR-2B reconciliation; explain every difference in 8D |
| 9: tax paid | GSTR-3B | GST payable vs paid ledgers, interest and late fee |
| 10 to 14: next-year corrections | Manual | Bills and credit notes of this year booked from April to the September / November return of the next year |
| 17 and 18: HSN summary | GSTR-1 HSN (outward) | Item-wise HSN summary from BUSY; 6-digit HSN above Rs 5 crore turnover, 4-digit otherwise |
In BUSY, the GSTR-9 view is under Display > GST Reports > GST Returns > GSTR-9. Use it to compare, then fill and file on the portal.
Checks before you file
Books = GSTR-1
Total taxable value and tax in BUSY sales must equal GSTR-1 plus amendments. Missed bills go in Table 10.
GSTR-3B = books
Tax paid month by month in 3B against tax payable in books. A short payment is paid with interest through DRC-03.
GSTR-2B = purchase register
Every 2B bill booked, every booked bill in 2B. This drives Table 8: 2B reconciliation in BUSY.
Reversals
Rule 37 (unpaid 180 days), Rule 37A (supplier did not file 3B), blocked credit under 17(5), common credit under Rules 42 and 43.
HSN
Item masters in BUSY carry the right HSN and unit, so Table 17 matches GSTR-1.
Do the cross-checks in minutes
Bharat GST Champ runs inside BUSY 21 and compares GSTR-1, GSTR-3B and GSTR-2B with the books month by month, with drill-down to the bill that differs. Bharat Lekha Jokha gives the HSN and tax-rate-wise trading account.
Menu names as given in BUSY's own help on busy.in; they can differ slightly by BUSY version, plan and configuration. Take a backup before changing settings.
Need it done for you?
Our team sets this up remotely over UltraViewer, usually the same day. Call or message us, or see BUSY services.
Updated 2026-10-27 · Bharat Busy Care, Authorised BUSY Platinum Partner, Sri Ganganagar
FAQ
What is the due date of GSTR-9?
31 December following the end of the financial year, unless extended by notification.
Is GSTR-9 mandatory for turnover below Rs 2 crore?
It has been made optional / exempt by notification for recent years. Check the notification for the year being filed.
Does GSTR-9C need a CA certificate?
No. Since FY 2020-21, GSTR-9C is a self-certified reconciliation statement, required when aggregate turnover exceeds Rs 5 crore.
Where is GSTR-9 in BUSY?
Display > GST Reports > GST Returns > GSTR-9 shows the annual return view from BUSY data, for comparison before filing on the portal.
Can I pay extra tax found during GSTR-9?
Yes. Pay it through Form DRC-03 with interest and report it in Table 14.
Talk to a BUSY expert
Call or message us; we answer in Hindi or English.