GSTR Nine is the annual consolidation of everything you reported in GSTR One (outward supplies), GSTR ThreeB (summary return and tax payment), and GSTR TwoB (auto-drafted inward supplies) during the financial year. Filing it correctly requires reconciling these returns against your books, identifying mismatches, and reporting the final position.
This guide covers the GSTR Nine filing process for FY 2025-26 end to end: who must file, the structure of the form, the new tables introduced by recent notifications, auto-populated vs. manually entered fields, the reconciliation process, late fees, and the most common errors that trigger notices.
Who Must File GSTR Nine
Mandatory filers (AATO above Rs 2 crore):
- Regular taxpayers registered under GST
- Taxpayers registered under the QRMP scheme (quarterly filers)
Exempt from filing GSTR Nine:
- Composition scheme taxpayers (they file GSTR NineA instead)
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Casual taxable persons
- Persons paying TDS under Section 51
- Persons paying TCS under Section 52 (e-commerce operators)
- UIN holders (UN bodies, embassies)
- Taxpayers with AATO at or below Rs 2 crore (filing is optional, not mandatory)
Aggregate Annual Turnover (AATO)
AATO includes the aggregate value of all taxable supplies (excluding inward supplies on which tax is paid on reverse charge basis), exempt supplies, exports, and inter-state supplies of a person having the same PAN, computed on an all-India basis. It includes turnover of all GSTINs under the same PAN.
If your AATO is Rs 1.8 crore, filing GSTR Nine is optional. If it is Rs 2.1 crore, it is mandatory. The Rs 2 crore threshold is based on the AATO for the financial year for which the return is being filed.
GSTR NineC: When Is It Required?
GSTR NineC is a self-certified reconciliation statement that reconciles the figures reported in GSTR Nine with the audited (or unaudited) financial statements. It is required when AATO exceeds Rs 5 crore.
From FY 2020-21 onwards, GSTR NineC is self-certified by the taxpayer. CA certification is no longer mandatory.
Filing sequence: File GSTR Nine first, then GSTR NineC. Both have the same due date 31 December 2026 for FY 2025-26).
Structure of GSTR Nine: Parts and Tables
GSTR Nine has 6 parts and 19 tables (plus the new supplementary tables introduced for FY 2025-26).
Part I: Basic Details (Tables 1-3)
Part II: Outward and Inward Supplies (Tables 4-5)
These tables are auto-populated from your filed returns but can be edited. Any amendments, credit/debit notes, and advances adjusted during the year feed into these tables.
Part III: Input Tax Credit (Tables 6-8)
This is where most reconciliation issues arise.
New Tables for FY 2025-26
CBIC Notifications 13/2025, 15/2025, and 16/2025 introduced four new tables:
Table A1: ITC from prior-year GSTR TwoB that was claimed for the first time in the current year's GSTR ThreeB. This tracks delayed ITC claims.
Table A2: ITC reversed in a prior year but reclaimed in FY 2025-26 under provisions other than Rule 37/37A.
Table 6A1: Granular breakdown of the ITC claimed in GSTR ThreeB, split by source (domestic, imports, ISD, RCM). This was previously aggregated.
Table 8H1: Import ITC reconciliation against data auto-fetched from ICEGATE (Customs portal). This cross-matches your import duties against what you claimed as IGST credit.
Part IV: Tax Paid (Table 9)
Part V: Transactions of Previous FY Reported in Current FY (Tables 10-14)
Part VI: Other Information (Tables 15-19)
Auto-Populated vs. Manual Tables
Auto-populated (from GSTR One, GSTR ThreeB, GSTR TwoB, ICEGATE): Tables 1-3, 4, 5, 6A, 8A, 8H1, 9.
Manual entry required: Tables 6A1, 7, 8B-8G, 10-18, A1, A2.
Auto-populated tables can be edited, but you should reconcile before changing them. Unexplained discrepancies between auto-populated and manually entered figures invite departmental scrutiny.
The Reconciliation Process: Step by Step
Step-by-Step Guide
GSTR Nine Filing Workflow
Download and compile data
Pull GSTR One, GSTR ThreeB, and GSTR TwoB data for all 12 months (or 4 quarters under QRMP). Download Table 8A from the GST portal. Obtain ICEGATE import data for Table 8H1.
Reconcile outward supplies
Match GSTR One turnover with GSTR ThreeB turnover and your books. Identify differences from amendments, credit notes, and advances. Report the final correct position in Tables 4 and 5.
Reconcile input tax credit
Match ITC claimed in GSTR ThreeB against GSTR TwoB eligible ITC (Table 8A). Identify ITC claimed but not in 2B (excess claims), ITC in 2B but not claimed (missed credits), and ITC reversed under Rules 37, 37A, 42, and 43.
Fill new tables A1, A2, 6A1, 8H1
Report prior-year ITC claimed this year (A1), reclaimed reversals (A2), source-wise ITC breakup 6A1), and import ITC reconciliation 8H1).
Complete HSN summary
Fill Tables 17 (outward) and 18 (inward) with HSN-wise summary. For turnover above Rs 5 crore, 6-digit HSN codes are mandatory.
Pay differential tax and late fee
If reconciliation reveals additional tax liability, pay it through DRC-03 or the GSTR Nine payment table before filing. Late fee for Table 19 is auto-calculated.
File and submit
Preview, validate with EVC or DSC, and submit. Once filed, GSTR Nine cannot be revised. Any corrections must go through the next year's Tables 10-14.
Late Fee for Delayed Filing
Late fee is paid from the electronic cash ledger. It cannot be set off against ITC.
Example: A taxpayer with Rs 3 crore AATO in Telangana files GSTR Nine on 15 February 2027, which is 46 days late. Late fee = 46 x Rs 200 = Rs 9,200. The cap is 0.25% x Rs 3,00,00,000 = Rs 75,000 under CGST + Rs 75,000 under SGST = Rs 1,50,000 total. Since Rs 9,200 is below the cap, the full Rs 9,200 applies.
Common Mistakes That Trigger Notices
1. GSTR One vs. GSTR ThreeB Turnover Mismatch
The most frequent issue. If GSTR One reports Rs 2.5 crore in outward supplies but GSTR ThreeB shows Rs 2.3 crore in taxable value, the Rs 20 lakh gap must be explained in GSTR Nine. Common causes: credit notes not reported in GSTR One, advances received but not adjusted, rounding differences across 12 months.
2. ITC Claimed in GSTR ThreeB but Not in GSTR TwoB
If you claimed Rs 5 lakh ITC in GSTR ThreeB that does not appear in your GSTR TwoB (because the supplier did not file their return or reported incorrectly), you must either:
- Reverse the excess ITC in Table 7
- Demonstrate that the supplier has since filed and the ITC is now reflected
Failing to address this gap invites a Section 73/74 notice.
3. HSN Code Errors
Incorrect or missing HSN codes in Tables 17 and 18 cause validation errors. For turnover above Rs 5 crore, 6-digit HSN is mandatory. Below Rs 5 crore, 4-digit HSN is sufficient.
4. Ignoring Tables 10-14
Amendments, credit notes, and ITC claims relating to the previous financial year but reported in the current year must go into Tables 10-14. Leaving these blank when you have such transactions creates a false position.
5. Not Reconciling Import ITC (New Table 8H1)
FY 2025-26 is the first year where import ITC is cross-matched against ICEGATE data in the annual return. If your claimed IGST on imports does not match the Customs portal data, Table 8H1 will flag it.
GSTR Nine Cannot Be Revised
Once submitted, GSTR Nine cannot be amended or revised. This is different from GSTR One or GSTR ThreeB, where you can file amendments in subsequent periods.
If you discover an error after filing GSTR Nine, the correction flows through:
- Outward supply errors: Amend in the next year's GSTR One and report in next year's GSTR Nine Table 10/11
- ITC errors: Reverse or reclaim in the next year's GSTR ThreeB and report in next year's GSTR Nine Table 12/13
- Tax short-paid: Pay through DRC-03 with interest
Frequently Asked Questions
Is GSTR Nine mandatory for taxpayers with turnover below Rs 2 crore?
No. Filing GSTR Nine is optional for taxpayers with aggregate annual turnover at or below Rs 2 crore. They may still file voluntarily.
What is the due date for GSTR Nine for FY 2025-26?
31 December 2026. This is the standard due date unless extended by a CBIC notification.
Can I file GSTR Nine before all GSTR One and GSTR ThreeB returns are filed?
No. All GSTR One and GSTR ThreeB returns for the financial year must be filed before you can file GSTR Nine. The portal will not allow GSTR Nine submission if any monthly/quarterly return is pending.
Is GSTR NineC still required to be certified by a CA?
No. From FY 2020-21 onwards, GSTR NineC is a self-certified reconciliation statement. CA certification is no longer mandatory.
What happens if I do not file GSTR Nine?
A late fee of Rs 200 per day (Rs 100 CGST + Rs 100 SGST) applies, capped at 0.25% of your turnover per Act. Persistent non-filing may also result in a notice under Section 46 and potential suspension of GST registration.
Can I revise GSTR Nine after filing?
No. GSTR Nine cannot be revised once filed. Errors must be corrected in the next financial year's returns and reported in the subsequent GSTR Nine through Tables 10-14.
What are the new tables introduced for FY 2025-26?
Four new tables: A1 (prior-year ITC claimed this year), A2 (reclaimed reversals), 6A1 (source-wise ITC breakup), and 8H1 (import ITC reconciliation with ICEGATE). These were introduced via CBIC Notifications 13/2025, 15/2025, and 16/2025.
Do I need to file GSTR Nine separately for each GSTIN?
Yes. GSTR Nine is filed per GSTIN, not per PAN. If you have registrations in multiple states, each GSTIN requires a separate GSTR Nine.
This guide references CGST Act 2017, CGST Rules 2017, and CBIC Notifications 13/2025, 15/2025, and 16/2025. GSTR Nine structure and filing process verified against the GST portal (gst.gov.in), GSTN FAQs on GSTR Nine/9C for FY 2024-25, and ClearTax as of June 2026. Readers should confirm current notification status and due dates on the GST portal before filing.
