GSTR-9 is the annual return for GST-registered businesses that consolidates all monthly/quarterly returns filed during a financial year. It's a reconciliation document that helps the tax department verify that GSTR-1, GSTR-3B, and books of accounts are consistent. Here's everything for FY 2025–26.
Who Must File GSTR-9?
| Taxpayer Type | GSTR-9 Required? | Notes |
|---|---|---|
| Regular GST taxpayer, turnover > ₹2 crore | Yes — mandatory | Penalty ₹200/day if not filed |
| Regular GST taxpayer, turnover ≤ ₹2 crore | Optional (exempted) | Advised to file for audit trail |
| Composition scheme taxpayer | No — files GSTR-9A | Different form for composition dealers |
| Input Service Distributor (ISD) | No | No annual return for ISD |
| Casual/non-resident taxable person | No | |
| E-commerce operators filing GSTR-8 | No (only GSTR-8 required) |
GSTR-9 Due Date for FY 2025–26
GSTR-9 for FY 2025–26 is due by December 31, 2026. Late fee: ₹200 per day (₹100 CGST + ₹100 SGST), maximum of 0.25% of turnover in the state. No late fee for nil returns. GSTR-9C (reconciliation statement + self-certification) for turnover > ₹5 crore is also due by December 31, 2026.
What GSTR-9 Covers — Key Tables
| Table | Content |
|---|---|
| Table 4 | Details of outward supplies declared in GSTR-1 for FY 2025-26 |
| Table 5 | Details of outward supplies not declared in GSTR-1 (amendments, advances) |
| Table 6 | Details of ITC availed in GSTR-3B during FY 2025-26 |
| Table 7 | Details of ITC reversed during the year |
| Table 8 | Other ITC related information (comparison with GSTR-2B data) |
| Table 9 | Details of tax paid as declared in GSTR-3B vs actual liability |
| Table 10-14 | Late fee, interest, reconciliation of previous year adjustments |
| Table 17-18 | HSN-wise summary of outward and inward supplies |
GSTR-9C — Reconciliation Statement (For Turnover > ₹5 Crore)
GSTR-9C is a reconciliation between the audited financial statements and the GST returns filed. From FY 2021-22, it's a self-certification (no CA certification needed). But the reconciliation must match your balance sheet, P&L, and books. Items reconciled: total turnover, ITC claimed vs books, tax paid vs books. File GSTR-9C after filing GSTR-9 — same December 31 deadline.
Common GSTR-9 Mistakes to Avoid
- Not adding previous year's advances (carried over to FY 2025-26 in Table 5)
- Missing credit notes or debit notes from GSTR-1
- ITC reversal for Rule 42/43 (proportionate for exempt use) not accounted for
- Mismatch between GSTR-9 Table 9 (tax liability) and GSTR-3B filed amounts
- HSN summary (Table 17-18) with wrong codes or missing entries
- Forgetting to include RCM (reverse charge mechanism) transactions