GST Annual Return Filing GSTR 9 reconciled properly against your monthly returns — plus LUT for export under GST filed for businesses that export without paying IGST upfront.
Full-year reconciliation included Exporter LUT filing also handled Discrepancies flagged before filing
Get an instant quotation
Share your details — our specialist replies within 2 working hours.
GST Annual Return Filing GSTR 9 consolidates a full financial year's outward and inward supplies into a single annual return reconciled against monthly filings already submitted, a mandatory filing above a specified turnover threshold, distinct from the separate Letter of Undertaking exporters file to ship without paying IGST upfront.
GST Annual Return Filing GSTR 9 is where a full year of small filing errors surfaces all at once — mismatches become impossible to ignore once everything must reconcile.
Exporters have an entirely separate obligation: without filing a Letter of Undertaking, IGST must be paid upfront and claimed back later as a refund.
The reconciliation work behind GSTR 9 is really the point — comparing monthly data against actual books to catch discrepancies before they become a formal notice.
bizOversal treats the annual return as a genuine reconciliation exercise, keeping exporter clients' LUT renewed each year so a lapse never forces an IGST outflow.
Is this right for you?
Who needs GST Annual Return & LUT
Businesses above the GST annual return turnover threshold needing GSTR 9 filed and reconciled properly
Exporters who want to file letter of undertaking to avoid paying IGST upfront on export supplies
Companies whose monthly GSTR-1 and GSTR-3B filings may not fully reconcile with their actual books
Businesses that let their LUT lapse and got hit with an unplanned IGST payment on an export shipment
How it works
Your gst annual return & lut roadmap
1
Reconciliation
Monthly GSTR-1 and GSTR-3B data is reconciled against your books before filing.
Week 1–2
2
GSTR 9 Preparation
The annual return is prepared reflecting the reconciled full-year position.
Week 3
3
Filing
GSTR 9 is filed before the annual deadline.
Week 4
4
LUT Renewal (exporters)
For exporters, the Letter of Undertaking is renewed for the new financial year.
Start of financial year
What you actually receive
Deliverables checklist
We separate what the government issues from what our team drafts and delivers.
Government filings & certificates
Filed GSTR 9 acknowledgement
Filed Letter of Undertaking, for exporters
bizOversal drafted deliverables
Full-year reconciliation working papers
Discrepancy report flagging mismatches before filing
LUT renewal tracking for exporter clients
Avoid these pitfalls
Common mistakes with GST Annual Return & LUT
Treating GST Annual Return Filing GSTR 9 as simple data re-entry rather than a genuine reconciliation exercise
Not renewing the Letter of Undertaking each financial year, forcing IGST payment on the next export
Missing discrepancies between GSTR-1, GSTR-3B, and actual books until the department flags them
Filing the annual return without first reconciling input tax credit claimed against what's actually available
No surprises
Transparent pricing matrix
Prices in INR, exclusive of 18% GST.
Component
Professional Fee
Govt. / Statutory Charge
GSTR 9 reconciliation & filing
₹4,999
₹0
LUT filing/renewal, for exporters
₹1,499
₹0
Compare your options
GSTR 9 vs. LUT — two separate annual obligations
Filing
Who Needs It
Purpose
GSTR 9
Businesses above turnover threshold
Annual reconciliation of the full year's returns
Letter of Undertaking
Exporters
Export without upfront IGST payment
Bundle your total cost
Startup Cost Estimator
Frequently asked
GST Annual Return & LUT — FAQs
It's mandatory above a turnover threshold; smaller businesses are exempt.
You'll need to pay IGST upfront and claim it back later as a refund, an unnecessary cash flow burden that filing the LUT avoids entirely.
Because it requires reconciling monthly data against actual books, small discrepancies that went unnoticed monthly become visible once everything must match at year-end.
Yes, it's valid for one financial year at a time, and letting it lapse forces IGST payment on the next export shipment until a new LUT is filed.
Typically 31 December following the relevant year, though sometimes extended.
Some corrections are possible through later amendments, but earlier detection leaves more options to fix it.
Ready to get started?
Book a free discovery call and we'll map your exact next steps.
