GSTR-9 and GSTR-9C are annual returns that GST-registered businesses must file to summarize their tax activities for the financial year. GSTR-9 is filed by all GST-registered businesses, regardless of turnover, and serves as a consolidated return, summarizing monthly filings such as GSTR-1 and GSTR-3B. It provides details of outward supplies, inward supplies, taxes paid, and input tax credit claimed throughout the year. The due date for filing GSTR-9 is usually 31st December of the following year. On the other hand, GSTR-9C is a reconciliation statement that must be filed by businesses with an annual turnover exceeding the prescribed limit. This return verifies the accuracy of the data reported in GSTR-9 against the business’s audited financial statements and is certified by a Chartered Accountant (CA).