GSTR-9 checklist for FY 2025-26

GSTR-9 for FY 2025-26 is due by 31 December 2026: every regular taxpayer whose aggregate turnover for the year is above ₹2 crore files it, and above ₹5 crore the self-certified reconciliation GSTR-9C goes with it. Before filing, check four things: sales in the books against GSTR-1 (Tables 4 and 5), ITC in GSTR-3B against GSTR-2B (Tables 6 to 8), tax paid (Table 9), and what of the year went into the next year’s returns up to 30 November 2026 (Tables 10 to 14).

Who files, and by when

• Due date: 31 December 2026 for FY 2025-26 (section 44 of the CGST Act, read with rule 80).
• Aggregate turnover up to ₹2 crore: exempt from filing the annual return, for FY 2024-25 onwards (Notification No. 15/2025-Central Tax, 17 September 2025).
• Above ₹5 crore: GSTR-9C, the reconciliation of GSTR-9 with the audited financial statements, is filed along with GSTR-9 (rule 80(3)). It has been self-certified since 1 August 2021.
• Outside section 44: Input Service Distributors, persons deducting or collecting tax under sections 51 and 52, casual taxable persons and non-resident taxable persons.
• Aggregate turnover counts every GSTIN on the same PAN, across India.
• On the portal: GSTR-9 and GSTR-9C for FY 2025-26 opened on 8 October 2026. The form opens for a GSTIN only after every GSTR-1 and GSTR-3B of the year is filed.

Before you open the form

• Every GSTR-1 and GSTR-3B from April 2025 to March 2026 is filed.
• The books for the year are closed: the sales and purchase registers, credit and debit notes, advances and the ITC ledger.
• Corrections are made in time. Supplies of FY 2025-26 can be added or amended in GSTR-1, and missed ITC of FY 2025-26 claimed in GSTR-3B, only up to 30 November 2026 or the date GSTR-9 is filed, whichever is earlier (sections 37(3) and 16(4)). Filing GSTR-9 early closes that window.
• From the GSTR-9 dashboard, download the Table 8A document details: the invoice-wise GSTR-2B list behind Table 8A.
• For the HSN summary, the same dashboard offers GSTR-1’s Table 12 HSN details already laid out as Table 17.

Table by table

Outward supplies: Tables 4 and 5

• Auto-filled from GSTR-1, GSTR-1A and IFF. Check the taxable value and the tax against the sales register, month by month.
• Table 5 carries the outward supplies on which tax is not payable, such as exports and SEZ supplies without payment of tax, and exempt, nil-rated and non-GST supplies.
• Credit notes, debit notes and amendments of the year sit in their own rows. Table 4G1 is only for e-commerce operators paying tax under section 9(5).

Input tax credit: Tables 6, 7 and 8

• Table 6A comes from Table 4A of GSTR-3B for April 2025 to March 2026.
• Table 6A1 is ITC of FY 2024-25 claimed in FY 2025-26, other than reclaims under rules 37 and 37A. Table 6A2 (6A less 6A1) is then split across Tables 6B to 6H.
• ITC reclaimed under rules 37 and 37A goes in Table 6H of the year in which it is reclaimed. ITC claimed through ITC-01, ITC-02 and ITC-02A goes in Table 6M.
• Table 7 shows reversals of this year’s ITC only: 7A under rule 37, 7A1 under rule 37A, 7H for other reasons. A reversal made this year of last year’s ITC is not reported.
• Table 8A comes from GSTR-2B and cannot be edited. It takes the year’s documents in GSTR-2B, adds the year’s invoices that appear in the next year’s GSTR-2B up to the cut-off, and leaves out last year’s. For FY 2024-25 GSTN set that cut-off at April to October of the next year.
• Table 8B is filled from Table 6B only. Table 8C is this year’s ITC claimed for the first time in the next year’s GSTR-3B within the time limit, never a reclaim. Then read the difference in Table 8D.
• IGST paid on imports of the year goes in Table 8G; import ITC taken in the next year goes in Table 8H1.

Tax paid: Table 9

• Tax payable is filled from the net liability in Table 6.1 of GSTR-3B and can be edited. Check it against the tax paid in the books.

The year in the next year’s returns: Tables 10 to 14

• Tables 10 and 11: supplies and tax of FY 2025-26 declared, or reduced, in the next year’s returns up to the time limit.
• Table 12: ITC of FY 2025-26 reversed in the next year. Table 13: ITC of FY 2025-26 claimed in the next year, including the amounts in Tables 8C and 8H1, and reclaims other than under rules 37 and 37A.
• Table 14: the differential tax paid on account of what is declared in Tables 10 and 11.

Other details: Tables 15 to 18

• Table 15 demands and refunds; Table 16 supplies received from composition taxpayers, deemed supply by a job worker and goods sent on approval; Tables 17 and 18 the HSN-wise summaries of outward and inward supplies.
• Reverse charge tax of a year paid in a later year is reported in the GSTR-9 of the year in which it was paid. Non-GST purchases have no table in GSTR-9.

GSTR-9C, above ₹5 crore

GSTR-9C reconciles GSTR-9 with the audited financial statements: turnover, taxable value, tax paid and input tax credit, with the reason for every difference that remains. It is self-certified and filed along with GSTR-9. From FY 2024-25 it also carries a table for the late fee payable and paid.

Late fee

The late fee runs from 31 December 2026 until the complete annual return is filed: GSTR-9, and GSTR-9C where it is required. It is not charged twice; a late GSTR-9C alone counts from the later of the due date and the day GSTR-9 was filed (CBIC Circular No. 246/03/2025-GST). Under the CGST Act, from FY 2022-23 onwards:

• aggregate turnover up to ₹5 crore: ₹25 a day, at most 0.02% of turnover in the State or Union territory;
• above ₹5 crore and up to ₹20 crore: ₹50 a day, at most 0.02% (both under Notification No. 07/2023-Central Tax);
• above ₹20 crore: section 47(2), ₹100 a day, at most 0.25%.

An annual return cannot be filed once three years have passed from its due date.

How rulee.in helps

rulee.in’s GST Reconciliation prepares the working papers behind GSTR-9. You file the return on the GST portal as usual.

• Sales, GSTR-1 against the books. Load the client’s sales register (a Tally or Zoho Books export, or any Excel mapped by column) and the GSTR-1s from April 2025 to November 2026. Each invoice lands in one bucket: matched, in the books but not filed (with the days left to 30 November), reported late (the figures for Tables 10 and 11), a tax-head mismatch, or filed but not in the books, with a month-wise B2C summary.
• The GSTR-9 helper totals Tables 10 and 11 from the same run.
• The turnover bridge takes books turnover to GST as filed in named rows (unbilled revenue, advances, exempt income and so on), saved per client and year with remarks and a sign-off.
• Purchases, GSTR-2B against the books, flags the matches, mismatches and missing entries in the ITC.
• One Excel working paper with every sheet, for the file.

GST Reconciliation is on the Plus plan (₹1,499 a month for the whole firm, plus GST) and Pro. Every paid plan starts with 3 weeks free, no card needed.

Frequently asked questions

When is GSTR-9 for FY 2025-26 due?

By 31 December 2026, under section 44 of the CGST Act and rule 80. The form opened on the GST portal on 8 October 2026, and it opens for a GSTIN once every GSTR-1 and GSTR-3B of the year is filed.

Who does not need to file GSTR-9?

A registered person whose aggregate turnover for the year is up to ₹2 crore, from FY 2024-25 onwards (Notification No. 15/2025-Central Tax). Section 44 also leaves out Input Service Distributors, persons deducting or collecting tax under sections 51 and 52, and casual and non-resident taxable persons.

When is GSTR-9C needed?

When aggregate turnover for the year is above ₹5 crore. GSTR-9C is a self-certified reconciliation of GSTR-9 with the audited financial statements, filed along with GSTR-9 (rule 80(3)).

What is the late fee for filing GSTR-9 late?

Under the CGST Act, ₹25 a day for aggregate turnover up to ₹5 crore and ₹50 a day above ₹5 crore up to ₹20 crore, each capped at 0.02% of turnover in the State or Union territory (Notification No. 07/2023-Central Tax). Above ₹20 crore, section 47(2) applies: ₹100 a day, capped at 0.25%. The fee runs until GSTR-9, and GSTR-9C where it is required, are both filed.

What goes in Table 6A1?

ITC of the previous year, FY 2024-25, that was claimed in FY 2025-26, other than ITC reclaimed under rules 37 and 37A, which goes in Table 6H. Table 6A2, which is 6A less 6A1, is then split across Tables 6B to 6H.

Can FY 2025-26 sales still be corrected, or missed ITC claimed?

Only up to 30 November 2026, or the date GSTR-9 is filed if that is earlier (sections 37(3) and 16(4) of the CGST Act). Filing GSTR-9 before 30 November closes the window.

Is there a last date for filing an old GSTR-9?

Yes. An annual return cannot be filed once three years have passed from its due date.