Key Takeaways
- GSTR-9 is the annual return under GST, consolidating all monthly/quarterly returns for the financial year.
- Mandatory for taxpayers with aggregate annual turnover (AATO) above Rs 2 crore. Optional for those at or below Rs 2 crore.
- GSTR-9C (reconciliation statement) is additionally required if AATO exceeds Rs 5 crore.
- Due date for FY 2025-26: 31 December 2026.
- Late fee: Rs 200 per day (Rs 100 CGST + Rs 100 SGST), capped at 0.25% of turnover in the state/UT.
- FY 2025-26 introduces new tables A1, A2, 6A1, and 8H1 for granular ITC tracking, plus IMS-based auto-population of Table 8A.
GSTR-9 is the annual consolidation of everything you reported in GSTR-1 (outward supplies), GSTR-3B (summary return and tax payment), and GSTR-2B (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-9 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-9
Mandatory filers (AATO above Rs 2 crore):
- Regular taxpayers registered under GST
- Taxpayers registered under the QRMP scheme (quarterly filers)
Exempt from filing GSTR-9:
- Composition scheme taxpayers (they file GSTR-9A 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-9 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-9C: When Is It Required?
GSTR-9C is a self-certified reconciliation statement that reconciles the figures reported in GSTR-9 with the audited (or unaudited) financial statements. It is required when AATO exceeds Rs 5 crore.
From FY 2020-21 onwards, GSTR-9C is self-certified by the taxpayer. CA certification is no longer mandatory.
Filing sequence: File GSTR-9 first, then GSTR-9C. Both have the same due date (31 December 2026 for FY 2025-26).
Structure of GSTR-9: Parts and Tables
GSTR-9 has 6 parts and 19 tables (plus the new supplementary tables introduced for FY 2025-26).
Part I: Basic Details (Tables 1-3)
| Table | Content | Source |
|---|---|---|
| 1 | GSTIN | Auto-populated |
| 2 | Legal name, trade name | Auto-populated |
| 3A | Aggregate turnover for preceding FY | Auto-populated |
| 3B | Aggregate turnover for current FY | Auto-populated |
Part II: Outward and Inward Supplies (Tables 4-5)
| Table | Content | Source |
|---|---|---|
| 4A-4G | Details of advances, inward/outward supplies on which tax is payable | Auto-populated from GSTR-1 and GSTR-3B |
| 5A-5K | Details of outward supplies on which tax is not payable (exempted, nil-rated, non-GST) | Auto-populated from GSTR-1 |
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.
| Table | Content | Source |
|---|---|---|
| 6A | Total ITC availed as per GSTR-3B | Auto-populated |
| 6A1 (NEW) | Breakup of ITC by source: domestic B2B, imports (bill of entry), imports (IGST), ISD, RCM | Manual |
| 6B-6H | ITC reversed, ineligible ITC, ITC on capital goods, etc. | Manual + auto-populated |
| 7 | Details of ITC reversed and ineligible ITC | Manual |
| 8A | ITC as per GSTR-2A/2B (supplier-side data) | Auto-populated (now IMS-based) |
| 8B-8G | ITC claimed, lapsed, differences | Manual |
| 8H1 (NEW) | Reconciliation of import ITC with ICEGATE data | Auto-populated from Customs |
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-2B that was claimed for the first time in the current year's GSTR-3B. 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-3B, 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)
| Table | Content | Source |
|---|---|---|
| 9 | Tax paid through cash and ITC (IGST, CGST, SGST, Cess) | Auto-populated from GSTR-3B |
Part V: Transactions of Previous FY Reported in Current FY (Tables 10-14)
| Table | Content |
|---|---|
| 10-11 | Supplies/amendments of previous FY reported in current FY returns |
| 12-13 | ITC reversals/reclaims relating to previous FY |
| 14 | Differential tax paid for previous FY |
Part VI: Other Information (Tables 15-19)
| Table | Content |
|---|---|
| 15 | Demands and refunds |
| 16 | Supplies from composition taxpayers, deemed supply under Section 143 |
| 17 | HSN-wise summary of outward supplies |
| 18 | HSN-wise summary of inward supplies |
| 19 | Late fee payable and paid |
Auto-Populated vs. Manual Tables
Auto-populated (from GSTR-1, GSTR-3B, GSTR-2B, 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-9 Filing Workflow
Download and compile data
Pull GSTR-1, GSTR-3B, and GSTR-2B 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-1 turnover with GSTR-3B 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-3B against GSTR-2B 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-9 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-9 cannot be revised. Any corrections must go through the next year's Tables 10-14.
Late Fee for Delayed Filing
| Component | Amount |
|---|---|
| CGST late fee | Rs 100 per day of delay |
| SGST/UTGST late fee | Rs 100 per day of delay |
| Total | Rs 200 per day |
| Maximum cap | 0.25% of AATO in the state/UT (per Act, so 0.25% under CGST + 0.25% under SGST = 0.50% total) |
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-9 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-1 vs. GSTR-3B Turnover Mismatch
The most frequent issue. If GSTR-1 reports Rs 2.5 crore in outward supplies but GSTR-3B shows Rs 2.3 crore in taxable value, the Rs 20 lakh gap must be explained in GSTR-9. Common causes: credit notes not reported in GSTR-1, advances received but not adjusted, rounding differences across 12 months.
2. ITC Claimed in GSTR-3B but Not in GSTR-2B
If you claimed Rs 5 lakh ITC in GSTR-3B that does not appear in your GSTR-2B (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-9 Cannot Be Revised
Once submitted, GSTR-9 cannot be amended or revised. This is different from GSTR-1 or GSTR-3B, where you can file amendments in subsequent periods.
If you discover an error after filing GSTR-9, the correction flows through:
- Outward supply errors: Amend in the next year's GSTR-1 and report in next year's GSTR-9 Table 10/11
- ITC errors: Reverse or reclaim in the next year's GSTR-3B and report in next year's GSTR-9 Table 12/13
- Tax short-paid: Pay through DRC-03 with interest
Frequently Asked Questions
Is GSTR-9 mandatory for taxpayers with turnover below Rs 2 crore?
No. Filing GSTR-9 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-9 for FY 2025-26?
31 December 2026. This is the standard due date unless extended by a CBIC notification.
Can I file GSTR-9 before all GSTR-1 and GSTR-3B returns are filed?
No. All GSTR-1 and GSTR-3B returns for the financial year must be filed before you can file GSTR-9. The portal will not allow GSTR-9 submission if any monthly/quarterly return is pending.
Is GSTR-9C still required to be certified by a CA?
No. From FY 2020-21 onwards, GSTR-9C is a self-certified reconciliation statement. CA certification is no longer mandatory.
What happens if I do not file GSTR-9?
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-9 after filing?
No. GSTR-9 cannot be revised once filed. Errors must be corrected in the next financial year's returns and reported in the subsequent GSTR-9 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-9 separately for each GSTIN?
Yes. GSTR-9 is filed per GSTIN, not per PAN. If you have registrations in multiple states, each GSTIN requires a separate GSTR-9.
This guide references CGST Act 2017, CGST Rules 2017, and CBIC Notifications 13/2025, 15/2025, and 16/2025. GSTR-9 structure and filing process verified against the GST portal (gst.gov.in), GSTN FAQs on GSTR-9/9C 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.