GSTR-9 Annual Return Filing Guide for FY 2025-26

GSTR-9, the GST Annual Return, must be filed by all regular GST taxpayers for FY 2025-26 by 31 December 2026. This guide from Jain Bafna & Associates, Chennai, explains the key reconciliation requirements and common pitfalls.

Who Must File GSTR-9?

All regular GST taxpayers registered as of 31 March 2026 must file GSTR-9. Exemptions: composition scheme taxpayers (they file GSTR-9A), casual taxable persons, non-resident taxable persons, and ISD holders.

GSTR-9C — Reconciliation Statement

Taxpayers with aggregate annual turnover above ₹5 crore must file GSTR-9C — a self-certified reconciliation statement comparing audited financial statements with GSTR-9 data. Below ₹5 crore, GSTR-9C is optional but recommended.

Key Reconciliation Steps

• Reconcile total outward supplies declared in GSTR-1 with GSTR-3B
• Reconcile ITC availed in GSTR-3B with GSTR-2B credits — excess ITC claimed must be reversed with interest
• Ensure all amendments and credit notes from Q4 (January–March 2026) are included
• Verify all GSTR-1 and GSTR-3B returns for April 2025 to March 2026 have been filed
• Reconcile turnover as per GSTR-9 with books of accounts

Common Errors in GSTR-9 Filing

• Including exempt supply values incorrectly in Table 5 (outward supplies)
• Reporting ITC reversal under wrong heads (Rule 42/43 vs Section 17(5) ineligible credits)
• Mismatching HSN summary in Table 17/18 with actual supply data

JBA's GST team handles GSTR-9 and GSTR-9C preparation for manufacturers, traders, service providers, and exporters. Contact our Chennai (Thousand Lights) or Lucknow office.