We use cookies to understand which pages and tools are useful, nothing more — no ad tracking across other sites. You can change this later from the footer.

Skip to content
Lekhya.in

GSTR-9

The annual GST return consolidating the information furnished in the monthly or quarterly returns filed during the financial year.

Related terms

  • GSTR-2B

    An auto-generated statement showing the input tax credit available to a taxpayer based on what its suppliers have reported, used as the reference point for ITC reconciliation.

  • GSTR-3B

    The monthly summary GST return on which a taxpayer declares its tax liability and claims input tax credit.

  • GSTR-9C

    A reconciliation statement between the annual return (GSTR-9) and the taxpayer's audited financial statements, applicable above a specified turnover threshold.

  • Hedge Accounting

    An accounting treatment aligning the recognition of gains and losses on a hedging instrument with the item it hedges, subject to specific documentation and effectiveness criteria.

Browse every term

231 terms in total, or go deeper with working procedures and worked examples in the resource library.

Back to the glossaryOpen the resource library