GSTR-9 Annual Return Filing Guide for FY 2025-26: What to Report and How to Avoid Mismatches

GSTR-9 is the annual return under GST — a comprehensive summary of all outward and inward supplies, tax paid, and Input Tax Credit (ITC) claimed during the financial year. It is due by December 31 following the end of the financial year, meaning GSTR-9 for FY 2025-26 must be filed by December 31, 2026.

For many businesses, GSTR-9 is the most complex GST filing of the year. It requires reconciling 12 months of GSTR-1 and GSTR-3B data, identifying and correcting mismatches, and ensuring that ITC claimed is accurate and eligible.

This guide walks through the form table by table, highlights the most common errors, and explains how to approach the reconciliation process.

Mandatory for:

• All regular GST-registered taxpayers with aggregate annual turnover above ₹2 crore

Optional (not mandatory) for:

• Taxpayers with aggregate annual turnover up to ₹2 crore — they can choose to file or not

Exempt from GSTR-9:

• Composition scheme taxpayers (they file GSTR-9A instead)
• Input Service Distributors (ISDs)
• Non-resident taxable persons
• Casual taxable persons
• Persons paying TDS under Section 51
• Persons paying TCS under Section 52

Taxpayers with aggregate annual turnover above ₹5 crore must also file GSTR-9C — a reconciliation statement between the audited financial statements and the GSTR-9.

GSTR-9C was previously required to be certified by a CA or CMA. From FY 2020-21 onwards, it is a self-certified statement — the taxpayer certifies it themselves (though professional assistance is strongly recommended given its complexity).

GSTR-9 has 6 parts and 19 tables. Here is a summary of each part:

• GSTIN, legal name, trade name
• Financial year
• Aggregate turnover (as declared in GSTR-3B)

Table 4: Outward supplies and advances received during the year

• 4A: Supplies made to registered persons (B2B)
• 4B: Supplies made to unregistered persons (B2C large)
• 4C: Zero-rated supplies (exports with payment of tax)
• 4D: Supplies to SEZ units/developers
• 4E: Deemed exports
• 4F: Advances received (not yet invoiced)
• 4G: Inward supplies attracting reverse charge

Table 5: Outward supplies on which tax is not payable

• 5A: Zero-rated supplies (exports without payment of tax)
• 5B: Supplies to SEZ without payment of tax
• 5C: Supplies on which recipient pays tax (reverse charge)
• 5D: Exempted supplies
• 5E: Nil-rated supplies
• 5F: Non-GST supplies

This is the most critical and complex part of GSTR-9.

Table 6: ITC availed during the year

• 6A: Total ITC availed (as per GSTR-3B)
• 6B: ITC on inputs
• 6C: ITC on capital goods
• 6D: ITC on input services
• 6E: ITC availed on import of goods
• 6F: ITC availed on import of services
• 6G: ITC availed on inward supplies from ISD
• 6H: ITC availed on reverse charge (Section 9(3))
• 6I: ITC availed on reverse charge (Section 9(4))
• 6J: ITC availed on IGST paid on import of goods

Table 7: ITC reversed and ineligible ITC

• 7A: ITC reversed under Rule 37 (non-payment to supplier within 180 days)
• 7B: ITC reversed under Rule 39 (ISD reversal)
• 7C: ITC reversed under Rule 42 (inputs used for exempt/non-business purposes)
• 7D: ITC reversed under Rule 43 (capital goods used for exempt/non-business purposes)
• 7E: ITC reversed under Section 17(5) (blocked credits)
• 7F: ITC reversed under TRAN-1 and TRAN-2
• 7G: Other reversals
• 7H: Total ITC reversed (7A to 7G)
• 7I: Net ITC available (6A minus 7H)

Table 8: Other ITC-related information

• 8A: ITC as per GSTR-2A (auto-populated from suppliers' GSTR-1)
• 8B: ITC availed as per GSTR-3B
• 8C: ITC on inward supplies (other than imports and reverse charge) not availed in GSTR-3B
• 8D: Difference between 8A and 8B (ITC available but not availed)
• 8E: ITC available but not availed (lapsed)
• 8F: ITC available but ineligible
• 8G: IGST paid on import of goods (as per ICEGATE)
• 8H: IGST credit availed on import of goods (as per GSTR-3B)
• 8I: Difference between 8G and 8H

Table 9: Tax paid as declared in GSTR-3B

• Tax paid through ITC (IGST, CGST, SGST/UTGST)
• Tax paid in cash
• Interest paid
• Late fees paid

Table 10: Supplies and advances declared through amendments in April–September of the following year (i.e., FY 2026-27 returns that relate to FY 2025-26 transactions)

Table 11: Reversal of ITC availed during the previous financial year

These tables capture transactions from FY 2024-25 that were reported in FY 2025-26 returns (and vice versa). This is a common source of mismatches.

• Demands and refunds
• HSN-wise summary of outward supplies
• HSN-wise summary of inward supplies
• Late fees payable and paid

Download all 12 months of GSTR-1 and GSTR-3B data from the GST portal. Create a consolidated summary for the full year.

Compare:

• Total outward supplies as per GSTR-1 (all months)
• Total outward supplies as per GSTR-3B (all months)
• Total outward supplies as per your books of account

Identify and explain any differences. Common reasons for differences:

• Amendments filed in subsequent months
• Credit notes and debit notes
• Advances received and adjusted
• Transactions reported in the wrong period

This is the most critical reconciliation:

• ITC as per GSTR-2B (auto-populated from suppliers' GSTR-1)
• ITC availed as per GSTR-3B
• ITC as per your purchase register

Key question: Have you availed ITC on all eligible purchases? Have you reversed ITC on ineligible items?

If there are differences between GSTR-1 and GSTR-3B, or between GSTR-2B and GSTR-3B, you must either:

• Correct them in the current year's GSTR-9 (for differences within FY 2025-26)
• Report them in the "previous year transactions" tables (for differences that were corrected in FY 2026-27 returns)

For taxpayers above ₹5 crore, prepare the reconciliation between the audited financial statements and GSTR-9. Key reconciliations:

• Turnover as per P&L vs turnover as per GSTR-9
• ITC as per books vs ITC as per GSTR-9
• Tax paid as per books vs tax paid as per GSTR-9

The most common issue. GSTR-1 reports the invoice-level details; GSTR-3B reports the summary. If you filed GSTR-3B with different figures than GSTR-1, the mismatch must be explained in GSTR-9.

Prevention: Reconcile GSTR-1 and GSTR-3B every month before filing GSTR-3B.

Section 17(5) lists blocked credits — ITC cannot be claimed on motor vehicles (for personal use), food and beverages, club memberships, health services, etc. If you have inadvertently claimed ITC on these, it must be reversed in GSTR-9.

If you have not paid a supplier within 180 days of the invoice date, you must reverse the ITC claimed on that invoice (Rule 37). This reversal must be reported in Table 7A of GSTR-9.

Amendments to invoices (credit notes, debit notes, amendments to B2B invoices) filed in GSTR-1 must be captured in GSTR-9. Many taxpayers miss amendments filed in the early months of the following year.

Table 17 (HSN-wise summary of outward supplies) is mandatory for taxpayers with turnover above ₹5 crore. Ensure the HSN codes and quantities match your invoices.

1. Start early — Do not wait until December. Begin the reconciliation process in October.
2. Use the offline tool — The GSTN provides an offline Excel tool for GSTR-9 preparation. Use it to prepare and validate before uploading.
3. Reconcile with GSTR-2B, not GSTR-2A — GSTR-2B is the static, auto-drafted statement; GSTR-2A is dynamic. Use GSTR-2B for ITC reconciliation.
4. Document all differences — Even if you cannot correct a difference in GSTR-9, document the reason. This protects you in case of scrutiny.
5. File GSTR-9 before GSTR-9C — GSTR-9 must be filed before GSTR-9C can be filed.

Our GST team handles the complete GSTR-9 and GSTR-9C filing process:

• Data compilation and reconciliation
• Identification and correction of mismatches
• Preparation and filing of GSTR-9 and GSTR-9C
• Advice on ITC reversals and eligibility

Contact us to start your GSTR-9 preparation for FY 2025-26 today.