GSTR-9 FY 2025-26: Tables, Due Date & Reconciliation

Once you submit your GST annual return, that’s it; you can’t go back and edit or fix anything. Many annual-return differences originate during the year when purchase records, GSTR-1, GSTR-3B, and other GST data are not properly matched and reconciled.

In this guide, you’ll find who needs to file the return, which tables usually get changed, and how to get your reconciliation right so your return is clean.

GST Annual Return 2025-26 at a Glance

Let's go over the general picture before diving into the tables. GSTN enabled the filing facility for GSTR-9 and GSTR-9C for FY 2025-26 from 8 October 2026, as communicated through its October 2026 advisory.

Item	GSTR-9	GSTR-9C
What it is	Annual return under Section 44	Reconciliation of the taxpayer’s financial records with the GST returns, furnished through Form GSTR-9C
Legal basis	Section 44, Rule 80(1)	Section 44, Rule 80(3)
Who files	Turnover above ₹2 crore	Turnover above ₹5 crore
Due date	31 December 2026	31 December 2026

Both the forms cannot be edited, and the tile will only be visible after all the GSTR-1 and GSTR-3B are filled for FY 2025-26.

GSTR-9 Applicability for FY 2025-26: Who Should File?

The biggest confusion each year is whether a business needs to file at all.

The ₹2 Crore Exemption

Under Notification No. 15/2025-Central Tax, taxpayers having aggregate turnover up to ₹2 crore for the relevant financial year are exempt from furnishing the annual return in Form GSTR-9, subject to the applicable provisions.

Turnover Is Measured at PAN Level

Aggregate turnover isn’t just your main sales. Under Section 2(6), it covers all supplies by all your GSTINs under one PAN, including exempt and export supplies. Aggregate turnover is determined at the PAN level. Therefore, where the aggregate turnover of all applicable GST registrations under the same PAN exceeds the prescribed threshold, the filing requirement needs to be evaluated for the relevant GST registrations in accordance with the applicable provisions.

Who Is Outside Section 44?

No special registration is required for composition taxpayers who are required to file GSTR-4 (GSTR-9A was dropped from FY 2019-20).
ISD, 51 TDS deductor, and 52 TCS collector.
Casuals and non-resident taxable persons

GSTR-9C Limit for FY 2025-26

The bigger threshold for self-certification is ₹5 crore. If your turnover hits that or above, GSTR-9C kicks in.
Now, thanks to the Finance Act, 2021, GSTR-9C is furnished as a self-certified reconciliation statement by the taxpayer, subject to the applicable provisions.
Source data: Audited financial statements, with GSTIN-wise trial balances agreeing to the consolidated accounts.

GSTR-9 Due Date for FY 2025-26, Late Fees and the Time Bar

Once you know if you need to file, map out your calendar.

Date	What happens
30 November 2026	Statutory time limit under Section 16(4) for eligible FY 2025-26 ITC, subject to the applicable provisions
31 December 2026	GSTR-9 and GSTR-9C due date
31 December 2029	Return becomes time-barred, three years from the due date

As of 15 October 2026, no extension has been notified. ITC eligibility under Section 16(4) should be reviewed before filing the annual return, as the applicable statutory time limit must be satisfied independently.

GSTR-9 Late Fee Calculator FY 2025-26

The amount of late fees applicable would be the daily amount according to Section 47(2), as relaxed by Notification No. 07/2023-Central Tax. The applicable late fee provisions should be considered in relation to the annual return and the relevant reconciliation statement, based on the applicable law.

Turnover	Fee per day (CGST + SGST)	Maximum fee
Up to ₹5 crore	₹50	0.04% of State/UT turnover
₹5 crore to ₹20 crore	₹100	0.04% of State/UT turnover
Above ₹20 crore	₹200	0.50% of State/UT turnover

Worked example: For example, if your business pulls in ₹12 crore and you file on March 31, 2027, but the deadline was 90 days earlier, you pay a ₹9,000 late fee (₹100 per day), which is still under the ₹48,000 cap.

What Has Changed in the Forms for FY 2025-26?

This year brings a few extra risks to the return. FY 2025-26 also includes periods affected by changes in applicable GST rates, making period-wise reconciliation important.

GSTR-9 Table-wise Details FY 2025-26

Table	What it now captures
6A1	FY 2024-25 ITC claimed in FY 2025-26 returns, kept out of this year's credit
7A1 / 7A2	Reversals under Rule 37 (180-day payment) and Rule 37A (supplier non-filing)
8A	ITC details auto-populated from the applicable GST portal data, based on the prescribed reporting mechanism for FY 2025-26
8H1	Import IGST in current-year GSTR-2B but claimed next year
12 / 13	ITC reversed or claimed in April to November 2026 returns
17	HSN summary, which now excludes advances and Schedule III items

Other FY 2025-26 Realities

Two different tax rates are starting on 22 September 2025. So when you report, split your HSN and rate-wise data before and after this date.
Invoice acceptance, rejection, or pending status in IMS can affect the availability of invoice data for subsequent GST reporting and reconciliation. Such differences should be reviewed before finalising the annual return.

How to Reconcile GSTR 9 with GSTR 3B and 1?

All of these changes lead to one task, and it is where most notices begin.

Problem	Why it happens	How to fix
Table 4 ≠ Table 9	Differences between outward-supply liability reported in GSTR-1 and liability discharged through GSTR-3B.	Analyse the difference and, where an additional liability is actually payable, discharge the applicable tax and interest through the prescribed mechanism, including DRC-03 where applicable
Table 8D shows a large negative	ITC claimed where corresponding portal data is not reflected \| Reconcile the difference and retain appropriate supporting documents; reverse or otherwise rectify the credit where required under the applicable provisions.	Reverse the ITC, or keep supplier proof ready
Books ≠ GSTR-9C Table 5	Unbilled revenue, credit notes, branch transfers	Show each item separately, not clubbed in 5O

How to Report RCM in GSTR-9 FY 2025-26?

Show the reverse charge liability in Table 4G.
When you distribute your Input Tax Credit (ITC), split it up between Table 6C, 6D, and 6E. Where a supply received from an unregistered supplier is covered by the applicable reverse-charge provisions, the recipient should comply with the prescribed self-invoicing and documentation requirements.

Example: an exporter with ₹14 crore turnover had a ₹6.2 lakh credit in GSTR-3B for FY 2024-25. That credit carried into the next year, FY 2025-26.

You need to track these amounts closely. As current-year ITC, it would have inflated Table 6 and delayed an impending refund of an RFD-01. Moving it to Table 6A1 fixed it.

As a practical reconciliation principle, GST returns should be supported by the taxpayer’s books of account and underlying records, with differences between books and returns appropriately identified and explained.

Step-by-Step Guide to File GSTR-9 and GSTR-9C Online

With the reconciliation done, filing itself is mechanical.

When you’re ready, go to Returns > Annual Return for FY 2025-26 on the GST portal.
Download the system-computed GSTR-9 and the Table 8A Excel file.
Work through the questionnaire and adjust each table to match your reconciliation.
Compute liabilities, pay any shortfall through DRC-03, then file with DSC or EVC.
For GSTR-9C, prepare the reconciliation statement using the applicable GSTN utility/workflow and furnish it through the GST Portal in accordance with the prescribed filing process.

For portal-related technical issues, taxpayers can use the GSTN helpdesk and the support facilities available on the GST Portal

Pre-Filing Checklist

Most errors we see come from treating auto-populated tables as final, so confirm these before filing:

GSTR-1, GSTR-3B and books reconciled month-wise
GSTR-2B and IMS reconciliation closed
Tables 6A1, 12 and 13 cross-checked, credit notes not netted
Table 17 reviewed and reconciled period-wise, including the impact of applicable GST rate changes.
DRC-03 paid for any shortfall

Conclusion

The last big step before audit season? File your GST annual returns for 2025-26. Figure out what applies to your whole PAN, review ITC eligibility and reconciliation within the applicable statutory timelines, and reconcile before you upload any data.

Exporters especially, keep in mind that GST refund claims may require reconciliation with the relevant GST returns, books, ITC records, and supporting documentation. MYGST Refund can help businesses reconcile GSTR-1, GSTR-3B, GSTR-2B, and books, identify ITC gaps, and assess potential GST refund opportunities before finalising the annual return.

Frequently Asked Questions (FAQS’s)

1. Does GSTR-9 apply to small businesses with turnover up to ₹2 crore?
Taxpayers covered by the applicable exemption from furnishing GSTR-9 are not required to file it for that financial year. Voluntary filing may be undertaken where permitted

2. What’s the GSTR-9C due date for FY 2025-26?
GSTR-9C is furnished along with the annual return within the applicable statutory due date. For FY 2025-26, the due date is 31 December 2026, subject to any subsequent extension.

3. Has the GSTR-9 due date been extended for FY 2025-26?
Not as of October 15, 2026. If there’s an extension, you’ll hear about it from a CBIC notification.

4. What is the penalty for late filing of GSTR-9C?
There is no separate fee. A late fee of ₹50 to ₹200 per day applies to the annual return, capped by the turnover slab.

5. Can I revise GSTR-9 after filing?
No. Missed tax is paid, and excess ITC is reversed, through DRC-03.