Scope
What our GST Annual Return Jammu service covers
- Applicability check — GSTR-9 only, or GSTR-9 plus GSTR-9C
- Full-year reconciliation of books with GSTR-1, GSTR-3B and GSTR-2B
- Identification of input tax credit claimed but not reflected in 2B, and reversals required
- Correction of HSN summary and table-wise classification errors
- Computation of any additional liability payable through DRC-03
- Self-certified GSTR-9C reconciliation statement where turnover exceeds Rs 5 crore
- Filing with DSC/EVC and acknowledgement handover
Explore related services
Businesses that add an APOB in J&K usually also need GST registration in Jammu, GST document checklist for J&K and Income tax return filing. We handle each of these end-to-end from the Trikuta Nagar office and remotely across J&K.
Checklist
Documents required
- 1GST portal login credentials
- 2Full-year sales and purchase registers
- 3Trial balance and audited/finalised financial statements
- 4GSTR-1, GSTR-3B and GSTR-2B downloads for all months of the year
- 5Details of credit notes, debit notes and amendments issued
- 6Details of ITC reversed under Rules 42 and 43
- 7E-way bill data where applicable
Process
Step-by-step process
- 1Confirm whether GSTR-9 is optional for you (turnover up to Rs 2 crore) or mandatory
- 2Download the system-generated GSTR-9 draft from the GST portal
- 3Reconcile outward supplies in books against GSTR-1 and GSTR-3B
- 4Reconcile input tax credit in books against GSTR-2B, month by month
- 5Quantify short payment or excess ITC and pay through DRC-03 if required
- 6Complete the HSN-wise summary for outward and, where applicable, inward supplies
- 7Prepare GSTR-9C reconciliation if aggregate turnover exceeds Rs 5 crore
- 8File both returns with DSC or EVC before 31 December and archive the acknowledgement
As of 2026
Fees & timeline
| Due date | 31 December following the financial year |
|---|---|
| Government filing fee | Nil |
| Late fee | Rs 200 per day (Rs 100 CGST + Rs 100 SGST), capped at 0.5% of turnover |
| GSTR-9 optional up to | Aggregate turnover of Rs 2 crore |
| GSTR-9C mandatory above | Aggregate turnover of Rs 5 crore |
| Finthink professional fee | Fixed quote after reviewing your turnover and ledger volume |
| Typical turnaround | 5-10 working days once records are shared |
Figures reviewed as of September 2026. Government fees may change without notice.
Why Finthink
Why choose us in Jammu
- Reconciliation done ledger-by-ledger, not a copy of the portal draft
- ITC mismatches flagged with a written note so you can recover from suppliers
- Office in Trikuta Nagar, Jammu — hand over records in person
- Monthly GSTR-1 and GSTR-3B retainers available so next year reconciles cleanly
Related Jammu registration & compliance guides
Each guide below covers the exact documents, government fees and filing process for that service in Jammu & Kashmir.
Frequently asked questions
- 31 December following the end of the financial year, the same as everywhere in India. For FY 2025-26 the due date is 31 December 2026 unless the government extends it.
- Filing GSTR-9 is optional for taxpayers with aggregate turnover up to Rs 2 crore. Above that it is mandatory, and GSTR-9C reconciliation becomes mandatory above Rs 5 crore.
- Rs 200 per day of delay (Rs 100 CGST plus Rs 100 SGST), subject to a maximum of 0.5% of turnover in the state or union territory.
- GSTR-9 itself does not allow amendment of earlier returns, but additional tax identified during reconciliation can be paid voluntarily through Form DRC-03 while filing.
- No. Composition taxpayers file GSTR-4 annually instead of GSTR-9.