Annual return · FY 2025-26
GSTR‑9 and GSTR‑9C checklist for FY 2025-26.
Who has to file, what goes in every table, the checks to run before you file, and a free Excel working paper. Every rule is linked to the notification or section it comes from.
- Due 31 Dec 2026
- Checked against CBIC and GSTN on 24 Oct 2026
- No sign-up needed
Key dates
Four dates decide this year’s return.
Forms open on the portal
GSTN enabled GSTR-9 and GSTR-9C for FY 2025-26. The tile shows only after every GSTR-1 and GSTR-3B of the year is filed.
GSTN advisoryLast day for FY 2025-26 ITC
Under section 16(4), ITC on FY 2025-26 invoices ends on 30 Nov 2026 or when you file GSTR-9, whichever is earlier. Filing GSTR-9 early cuts off any credit still unclaimed.
Section 16(4)GSTR-9 and GSTR-9C due
Rule 80 sets the due date as 31 December after the financial year. No extension had been notified as of the last check.
Rule 80Portal stops accepting it
Section 44(2) bars filing an annual return more than three years after its due date.
Section 44
Applicability
Do you need to file GSTR-9 and 9C?
Pick your registration type and enter the year’s turnover. If you might file late, slide the days to see the late fee under the slab that applies.
GSTR-9 due
GSTR-9 is due by 31 Dec 2026.
GSTR-9C is not needed: it applies only above ₹5 crore.
- Late fee slab
- Up to ₹5 crore
- Per day (CGST + SGST)
- ₹50
- Cap (0.04% of State turnover)
- ₹14,000
- Late fee for 0 days
- ₹0
Section 44 Notf 15/2025-CT Rule 80 Notf 07/2023-CT Circular 246/2025
Before you start
Ten things to have ready.
Most GSTR-9 trouble comes from starting before the year is closed. Tick these off first.
Your ticks are saved in this browser only.
Table by table
What goes in each GSTR-9 table.
Open a table to see what goes in it, where the figure comes from, and the check to run before you file. Tables marked “Changed from FY 2024-25” follow the form as amended in September 2025.
Part I Basic details
Table 1–3Financial year, GSTIN, legal and trade name
What goes in
Filled by the portal.
Where it comes from
Registration
Check before filing
The trade name matches your registration certificate.
Part II Outward supplies
Table 4Supplies on which tax is payable
What goes in
B2C (4A), B2B (4B), exports and SEZ supplies with tax (4C, 4D), deemed exports (4E), advances (4F), reverse charge inward supplies and import of services (4G), supplies under s.9(5) reported by the e-commerce operator (4G1), then credit and debit notes and amendments (4I to 4L).
Where it comes from
Books, cross-checked with GSTR-1 and GSTR-1A
Check before filing
Taxable value and tax in 4N agree with the sales register for the year. Debit notes, credit notes and amendments are not counted twice.
Table 5Supplies on which tax is not payable
What goes in
Exports and SEZ supplies without tax (5A, 5B), supplies where the recipient pays tax (5C), s.9(5) supplies reported by you as the supplier (5C1), exempt (5D), nil-rated (5E) and non-GST supplies (5F), with credit and debit notes.
Where it comes from
Books, cross-checked with GSTR-1
Check before filing
5N (total turnover) agrees with your books after adjustments. Exempt, nil-rated and non-GST supplies are shown separately.
Part III Input tax credit
Table 6ITC availed during the yearChanged from FY 2024-25
What goes in
6A is the ITC in GSTR-3B Table 4A. 6A1 is ITC of the previous year availed this year (other than rule 37/37A reclaims) and 6A2 is A minus A1. 6B to 6G split this year’s ITC into inputs, capital goods and input services, reverse charge, imports and ISD. 6H is reclaimed ITC. 6M is ITC-01/02/02A.
Where it comes from
GSTR-3B, your purchase register and the reclaim ledger
Check before filing
6J (I minus A2) should be nil. A difference means the split in 6B to 6H does not add up to what you took in GSTR-3B.
Table 7ITC reversed and ineligibleChanged from FY 2024-25
What goes in
Reversals under rule 37 (7A), rule 37A (7A1), rule 38 (7A2), rule 39 (7B), rules 42 and 43 (7C, 7D), blocked credit under s.17(5) (7E), and others (7H). 7J is the net ITC available.
Where it comes from
GSTR-3B Table 4B and your reversal workings
Check before filing
Each reversal sits under its own rule. Rule 37A and rule 38 reversals now have their own rows.
Table 8Other ITC informationChanged from FY 2024-25
What goes in
8A is ITC as per GSTR-2B. 8B comes from 6B. 8C is FY 2025-26 ITC availed in April to October 2026. 8D is the difference. 8G to 8I compare IGST paid on imports of goods with what you availed this year (8H) and next year (8H1). 8J and 8K are ITC not availed and ITC lapsed.
Where it comes from
Portal (8A from GSTR-2B), your books
Check before filing
Explain 8D. A positive 8D is credit you did not take; it lapses. A negative 8D needs a reason (for example, ITC on documents not in 2B) or a reversal.
Part IV Tax paid
Table 9Tax paid as declared in returnsChanged from FY 2024-25
What goes in
Tax payable for the year and how it was paid: in cash, through ITC, the total paid and the difference.
Where it comes from
GSTR-3B and the cash and credit ledgers
Check before filing
The difference column is nil, or you pay it through DRC-03 before filing.
Part V FY 2025-26 items declared in the next year’s returns
Table 10Supplies or tax added through invoices, debit notes or amendmentsChanged from FY 2024-25
What goes in
FY 2025-26 supplies you reported in April to October 2026 returns.
Where it comes from
GSTR-1 for April to October 2026
Check before filing
Only FY 2025-26 documents, and only those not already in Table 4.
Table 11Supplies or tax reduced through amendments or credit notesChanged from FY 2024-25
What goes in
FY 2025-26 supplies reduced in April to October 2026 returns.
Where it comes from
GSTR-1 for April to October 2026
Check before filing
Credit notes are within the s.34 time limit.
Table 12FY 2025-26 ITC reversed in the next yearChanged from FY 2024-25
What goes in
ITC of FY 2025-26 reversed in April to October 2026 returns.
Where it comes from
GSTR-3B for April to October 2026
Check before filing
Fill it in: the option to leave Tables 12 and 13 blank ended with FY 2023-24.
Table 13FY 2025-26 ITC availed in the next yearChanged from FY 2024-25
What goes in
ITC of FY 2025-26 availed in April to October 2026 returns, within the s.16(4) limit. Rule 37/37A reclaims go in 6H of the year you reclaim them, never here.
Where it comes from
GSTR-3B for April to October 2026
Check before filing
Agrees with 8C. Nothing here is dated after 30 Nov 2026.
Table 14Differential tax paid on account of Tables 10 and 11Changed from FY 2024-25
What goes in
Tax payable and paid on the supplies in Tables 10 and 11.
Where it comes from
GSTR-3B for April to October 2026
Check before filing
This is not where DRC-03 payments made with GSTR-9 go.
Part VI Other information
Table 15Demands and refunds
What goes in
Refunds claimed, sanctioned, rejected and pending; demands raised, paid and pending.
Where it comes from
Refund and demand orders on the portal
Check before filing
Every order in the year is listed.
Table 16Supplies from composition taxpayers, deemed supply to job workers, goods on approval
What goes in
Purchases from composition dealers, goods sent to job workers and not returned in time (s.143), goods sent on approval and not returned.
Where it comes from
Purchase register, ITC-04 and job-work records
Check before filing
Job-work goods past the s.143 time limit are treated as supplied.
Table 17HSN summary of outward supplies
What goes in
HSN-wise quantity, taxable value and tax.
Where it comes from
GSTR-1 Table 12 and your sales register
Check before filing
HSN length follows FY 2024-25 turnover. Supplies before and after 22 Sep 2025 at different rates are on separate lines.
Table 18HSN summary of inward supplies
What goes in
HSN-wise inward supplies.
Where it comes from
Purchase register
Check before filing
Fill it in: the option to leave it blank was extended only up to FY 2024-25.
Table 19Late fee payable and paidPortal fills it
What goes in
Worked out by the portal from the due date to the filing date.
Where it comes from
Portal
Check before filing
If you also file GSTR-9C, the days after GSTR-9 until GSTR-9C is filed are charged in GSTR-9C.
Table structure as amended by Notf 12/2024-CT and Notf 13/2025-CT; Table 8A from GSTR-2B per Notf 12/2024-CT.
GSTR-9C
Above ₹5 crore: the reconciliation statement.
GSTR-9C reconciles your audited accounts with GSTR-9. It is self-certified and filed after GSTR-9; the CA certification part was removed in 2021.
- Table 5–6
Turnover
Turnover in the audited financial statements to turnover declared in GSTR-9, with each adjustment (unbilled revenue, advances, credit notes, deemed supplies and so on) and reasons for any gap.
- Table 7–8
Taxable turnover Changed from FY 2024-25
Taxable turnover after removing exempt, nil-rated, non-GST, zero-rated and reverse-charge supplies, and s.9(5) supplies (7D1), against GSTR-9, with reasons.
- Table 9–10
Tax, rate by rate Changed from FY 2024-25
Tax payable at each rate (including s.9(5) supplies in 9K-2) against tax payable in GSTR-9, with reasons. FY 2025-26 has rates before and after 22 Sep 2025.
- Table 11
Additional amount payable Changed from FY 2024-25
Tax still payable after reconciling, paid in cash or through ITC.
- Table 12–13
ITC
ITC in the audited accounts against ITC in GSTR-9, with reasons.
- Table 14–15
ITC by expense head
ITC claimed on each expense head in the accounts, with reasons for differences.
- Table 16
Tax on unreconciled ITC
Tax payable on ITC that could not be reconciled.
- Table 17
Late fee Changed from FY 2024-25
Late fee payable and paid, worked out under s.47(2). Added for FY 2024-25 onwards.
What is new
What is different about FY 2025-26.
No table is optional this year
The relaxations in the form’s instructions (consolidating 5D and 5E, leaving Tables 15, 16 or 18 blank, and the like) were extended only up to FY 2024-25, and some only to FY 2023-24. No notification extends them to FY 2025-26, so plan to fill every table.
Notf 13/2025-CTTwo GST rate regimes in one year
GST 2.0 rates took effect on 22 Sep 2025 (Notification 9/2025-Central Tax (Rate)). Keep supplies before and after that date apart in the HSN tables and in GSTR-9C Table 9.
Notf 9/2025-CT(R)GSTR-3B liability is locked
From the July 2025 period, the outward liability auto-filled in GSTR-3B cannot be edited; corrections go through GSTR-1A. Table 4 should tie closely to GSTR-1 plus GSTR-1A.
GSTN advisoryIMS decides what reaches 8A
Only documents you accepted, or that were deemed accepted, in the Invoice Management System reach GSTR-2B, and so Table 8A. Bills of entry for imports appear in IMS from the October 2025 period.
GSTN FAQRows added for FY 2024-25 onwards
Notification 13/2025-CT added 6A1, 6A2, 7A1, 7A2 and 8H1, rewrote Tables 9 to 14 and added a late-fee table to GSTR-9C. Extra tax found while preparing GSTR-9 can now be paid through DRC-03 from the cash or the credit ledger.
Notf 13/2025-CT
Late fee
What a late GSTR-9 costs.
Section 47(2) as reduced by Notification 07/2023-CT. The slab follows the year’s aggregate turnover; the cap is a share of turnover in the State or UT. One fee covers GSTR-9 and GSTR-9C together.
| Aggregate turnover in the year | Per day, CGST + SGST | Maximum, CGST + SGST |
|---|---|---|
| Up to ₹5 crore | ₹50 (₹25 + ₹25) | 0.04% of State turnover (0.02% + 0.02%) |
| Above ₹5 crore, up to ₹20 crore | ₹100 (₹50 + ₹50) | 0.04% of State turnover (0.02% + 0.02%) |
| Above ₹20 crore | ₹200 (₹100 + ₹100) | 0.5% of State turnover (0.25% + 0.25%) |
Free working paper
The Excel working paper.
One workbook for the whole exercise. Fill in the yellow cells from your books and the portal; the differences work themselves out. No macros, no sign-up.
- Read me How to use it, which cells to fill, and the sources.
- Checklist Every step on this page with a status column.
- Outward Books vs GSTR-1/1A vs GSTR-3B, month by month, with the rate-change split at 22 Sep 2025.
- ITC Books vs GSTR-3B vs GSTR-2B month by month, and the Table 8A to 8D working.
- Tax paid Table 9: tax payable vs paid in cash and through ITC.
- Next year Tables 10 to 14: FY 2025-26 items in April to October 2026 returns.
- HSN Tables 17 and 18 summary, before and after 22 Sep 2025.
- 9C Turnover, tax and ITC reconciliation for GSTR-9C.
Sleet GST Filing
Or let Sleet prepare the workbook.
Sleet builds the GSTR-9 workbook from your own invoices, e-invoices and purchase bills, table by table, and flags every difference with GSTR-1, GSTR-3B and GSTR-2B. You or your CA review it and file on the GST portal.
Questions
GSTR-9 questions, answered.
Something else? Message us on WhatsApp at +91 82001 72869 or write to sales@getsleet.cloud.
What is the due date for GSTR-9 for FY 2025-26?
31 December 2026, under rule 80 of the CGST Rules. GSTR-9C, where it applies, is due on the same date and is filed after GSTR-9. No extension had been notified when this page was last checked.
Is GSTR-9 mandatory if my turnover is below ₹2 crore?
No. Notification 15/2025-Central Tax exempts registered persons whose aggregate turnover in the year is up to ₹2 crore, for FY 2024-25 onwards, so it covers FY 2025-26. Many businesses still file it to reconcile the year.
Who has to file GSTR-9C for FY 2025-26?
Registered persons whose aggregate turnover in FY 2025-26 is above ₹5 crore. It is a self-certified reconciliation of the audited accounts with GSTR-9; a CA or CMA certificate has not been needed since 1 August 2021.
What is the late fee for filing GSTR-9 late?
Under Notification 07/2023-CT: up to ₹5 crore turnover, ₹25 a day each under CGST and SGST (₹50 in all), capped at 0.02% each of turnover in the State; ₹5 crore to ₹20 crore, ₹50 a day each, capped at 0.02% each; above ₹20 crore, ₹100 a day each, capped at 0.25% each. One fee covers GSTR-9 and GSTR-9C together.
Can I claim missed ITC in GSTR-9?
No. GSTR-9 cannot be used to claim new ITC. FY 2025-26 ITC must be claimed in a GSTR-3B filed by 30 November 2026, and filing GSTR-9 before that date ends the window early.
Are any GSTR-9 tables optional for FY 2025-26?
Not on the notified text. The options to consolidate or skip certain tables were extended only up to FY 2024-25 (some only up to FY 2023-24). Plan to fill every table unless a new notification says otherwise.
Can I file GSTR-9 if a GSTR-3B is still pending?
No. The portal opens GSTR-9 only after every GSTR-1 and GSTR-3B for the year is filed.
Does Sleet file GSTR-9 for me?
No. Sleet prepares the GSTR-9 workbook from your own invoices, purchases and returns data, table by table, with differences flagged. You or your CA review it and file on the GST portal.
Sources
Where every rule on this page comes from.
We check this page against the official text whenever a notification or GSTN advisory changes the annual return.
Last checked against the sources below:
- CGST Rules, rule 80 (as substituted by Notification 30/2021-CT, 30 Jul 2021)
- CGST Act, section 44 (annual return; three-year bar in s.44(2) from 1 Oct 2023)
- CGST Act, section 16(4) (time limit for ITC)
- CGST Act, section 47 (late fee)
- Notification 07/2023-Central Tax, 31 Mar 2023 (reduced late fee for GSTR-9)
- Notification 30/2021-Central Tax (GSTR-9C self-certified from 1 Aug 2021)
- Notification 12/2024-Central Tax, 10 Jul 2024 (Table 8A from GSTR-2B; Tables 4G1 and 5C1)
- Notification 13/2025-Central Tax, 17 Sep 2025 (GSTR-9 and GSTR-9C changes for FY 2024-25 onwards; copy of the CBIC PDF)
- Notification 15/2025-Central Tax, 17 Sep 2025 (exemption up to ₹2 crore, FY 2024-25 onwards)
- Circular 246/03/2025-GST, 30 Jan 2025 (one late fee for GSTR-9 and GSTR-9C)
- GSTN advisory, 13 Oct 2026 (GSTR-9/9C for FY 2025-26 enabled from 8 Oct 2026)
- GSTN advisory on non-editable GSTR-3B liability from the July 2025 period (GST portal, News and Updates)
- GSTN advisories on the Invoice Management System and the FY 2024-25 GSTR-9 FAQ
- GSTN user manual: GSTR-9
- Notification 9/2025-Central Tax (Rate), 17 Sep 2025 (GST 2.0 rates from 22 Sep 2025)
This page explains the law as notified; it is not legal advice. For a specific case, confirm with your CA before filing.
Close the year with nothing typed twice.
Sleet prepares GSTR-1, GSTR-3B and GSTR-9 workbooks from the invoices you already raise.