Difference between GSTR1 and GSTR 9


What is GSTR1 and GSTR 9? How does GSTR1 differ from GSTR 9?


GSTR 1 is monthly Statement of Outward supplies of Goods or Services filed by registered person, but GSTR 9 is an Annual Return.

GSTR 1 has to be filed on 10th day of month, whereas GSTR 9 has to be filed on 31st December of next Financial Year.

GSTR 1 has to be filed every taxpayer except Composition Scheme taxpayers, Non-Resident Foreign taxpayers, TDS deductor, E commerce Operators and Input Service Distributors as there are separate returns for them, while GSTR 9 is filed by Registered Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and Non-resident Taxpayer has to file GSTR 9.


Details about GSTR 9and GSTR 1 mentioned in this web blog. You may click below links for details about GSTR1 and GSTR 9:


GSTR 9, Annual Return under GST returns filing

How does GSTR1 work under GST return filing?


This post explains in brief about difference between GSTR 1 and GSTR 9.


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