GSTR-9 Annual Return — Complete Filing Guide for FY 2025-26
Complete guide to GSTR-9 for FY 2025-26: who must file, what to declare, common ITC reconciliation errors, GSTR-9C requirement, and 31 December 2026 deadline.
Harun Raaj
Chartered Accountant · Harun Raaj & Associates
What Is GSTR-9?
GSTR-9 is the annual return summarising inward and outward supplies, ITC claimed, tax paid, and demands/refunds for the entire financial year. Governed by Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules, 2017.
Due date: 31 December 2026 for FY 2025-26.
Who Must File GSTR-9?
All regular GST taxpayers except casual taxable persons, Input Service Distributors, and non-resident taxable persons.
Small Taxpayer Exemption: Taxpayers with aggregate annual turnover up to ₹2 crore are typically exempt. Verify the current notification annually.
GSTR-9C — Reconciliation Statement
Required for taxpayers with annual aggregate turnover exceeding ₹5 crore. Self-certified by the taxpayer (auditor certification requirement removed since FY 2020-21).
Structure of GSTR-9
Part II — Outward Supplies (Tables 4-5)
Declare all B2B, B2C outward supplies, exports, exempt supplies, and advances as declared in monthly GSTR-3B.Key reconciliation: Sum of GSTR-1 outward supplies across all months must match Table 4 of GSTR-9.
Part III — ITC (Tables 6-8)
- Table 6: Total ITC availed as per GSTR-3B (inputs, input services, capital goods)
- Table 7: ITC reversed during the year (Rules 37, 38, 39, 42, 43)
- Table 8: Comparison between ITC as per GSTR-2B and ITC availed in GSTR-3B
Common ITC errors:
- ITC claimed in GSTR-3B not in GSTR-2B (supplier filed late or cancelled registration)
- Blocked credits under Section 17(5) incorrectly claimed
- RCM ITC not reversed and re-availed in the same period
Part IV — Tax Paid (Tables 9-11)
Tax paid under CGST, SGST, IGST via cash and ITC ledger — must match GSTR-3B aggregate.Part VI — Other Information (Tables 12-19)
HSN-wise supply summary: 6-digit HSN mandatory for turnover > ₹5 crore; 4-digit for others. Late fees, demands, refunds, e-commerce supplies.Penalty for Non-Filing
₹200 per day (₹100 CGST + ₹100 SGST), subject to maximum 0.25% of annual turnover in the state.
Pre-Filing Checklist
- Reconcile GSTR-1 outward supply totals against books
- Reconcile GSTR-3B ITC claimed vs GSTR-2B for all months
- Identify and reverse ITC under Section 17(5) if incorrectly claimed
- Check all amendments and credit notes are reflected
- Ensure all GSTR-3B monthly returns are filed — GSTR-9 cannot be filed with pending 3Bs
Our team reconciles your GSTR-1, GSTR-3B, and GSTR-2B for the full year and files GSTR-9 and GSTR-9C with a comprehensive reconciliation memo.
Frequently Asked Questions
Who must file GSTR-9?
Every registered person under GST must file GSTR-9, except: composition dealers (who file GSTR-9A), input service distributors, casual taxable persons, non-resident taxable persons, and persons paying TDS/TCS under Sections 51/52 of the CGST Act. Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 for FY 2023-24 onwards (Notification 14/2024-CT).
What is the due date for GSTR-9 for FY 2025-26?
The due date is 31 December 2026, unless extended by notification. Late filing attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover in the state. No interest is levied specifically for late GSTR-9, but interest on delayed tax payment under Section 50 continues to apply.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return — a consolidated summary of all monthly/quarterly returns filed during the year. GSTR-9C is a reconciliation statement (self-certified from FY 2020-21 onwards, no CA certification required) that reconciles GSTR-9 with the audited financial statements. GSTR-9C is mandatory only if aggregate turnover exceeds ₹5 crore.
Can I revise GSTR-9 after filing?
No. Unlike income tax returns, GSTR-9 cannot be revised once filed. Any errors must be corrected through amendments in the next financial year's GSTR-1 and GSTR-3B (subject to the time limit under Section 34 for credit notes). This makes careful preparation critical before filing.
What tables in GSTR-9 require manual entry vs auto-population?
Tables 4, 5, 6, and 7 are auto-populated from GSTR-1 and GSTR-3B but are editable. Tables 10, 11, 12, and 13 require manual entry — they capture amendments, ITC reversals, and HSN-wise summary. Table 8 (ITC reconciliation) requires manual comparison of GSTR-2B auto-drafted ITC with books of account.
I'm CA Harun Raaj, Visakhapatnam. If any of this affects you or your business, reach out — I'd be glad to help.
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See Also
Frequently Asked Questions
What is the due date for filing GSTR-9 annual return for FY 2025-26?+
The due date for filing GSTR-9 for FY 2025-26 is 31 December 2026, as per Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules, 2017.
Who is exempt from filing GSTR-9 annual return in GST?+
Casual taxable persons, Input Service Distributors, and non-resident taxable persons are exempt from filing GSTR-9. Additionally, taxpayers with aggregate annual turnover up to ₹2 crore are typically exempt, though this should be verified annually against current notifications.
When is GSTR-9C reconciliation statement required and who needs to file it?+
GSTR-9C reconciliation statement is required for taxpayers with annual aggregate turnover exceeding ₹5 crore. It must be self-certified by the taxpayer, as auditor certification requirement was removed since FY 2020-21.
What are common ITC errors to avoid when filing GSTR-9?+
Common ITC errors include: (1) ITC claimed in GSTR-3B not appearing in GSTR-2B due to supplier filing late or cancelling registration, (2) Incorrectly claiming blocked credits under Section 17(5), and (3) RCM ITC not being reversed and re-availed in the same period, as detailed in Part III Tables 6-8.
What is the penalty for late filing or non-filing of GSTR-9?+
The penalty for non-filing GSTR-9 is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of annual turnover in the state.
What HSN code requirements apply to GSTR-9 annual return filing?+
As per Part VI (Tables 12-19) of GSTR-9, 6-digit HSN codes are mandatory for taxpayers with turnover exceeding ₹5 crore, while 4-digit HSN codes apply for others in the HSN-wise supply summary.
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