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 ITC statement) 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 rows added from FY 2024-25, auto-populated vs. manually entered fields, the reconciliation process, late fees, and the most common errors that trigger notices. For key deadlines across all GST returns, see the GST return calendar for FY 2025-26.
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)
Not required to file GSTR-9:
- Composition scheme taxpayers (they file the annual return in GSTR-4)
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Casual taxable persons
- Persons deducting TDS under Section 51
- Persons collecting TCS under Section 52 (e-commerce operators)
- Non-resident OIDAR suppliers to unregistered persons (Notification 30/2019-Central Tax)
- Taxpayers with AATO at or below Rs 2 crore (filing is optional, not mandatory, under Notification 15/2025-Central Tax)
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 (Rule 80(3)).
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). Late fee keeps running until GSTR-9C is filed, and from FY 2024-25 it is computed in the new Table 17 of GSTR-9C (Circular 246/03/2025-GST).
Structure of GSTR-9: Parts and Tables
GSTR-9 has 6 parts and 19 tables, with additional rows inserted from FY 2024-25.
Part I: Basic Details (Tables 1-3)
| Table | Content | Source |
|---|---|---|
| 1 | Financial year | Auto-populated |
| 2 | GSTIN | Auto-populated |
| 3A | Legal name | Auto-populated |
| 3B | Trade name, if any | Auto-populated |
Part II: Outward and Inward Supplies (Tables 4-5)
| Table | Content | Source |
|---|---|---|
| 4 | Advances, outward supplies and inward supplies on which tax is payable (including reverse charge) | Auto-populated from GSTR-1/1A/IFF and GSTR-3B |
| 5 | Outward supplies on which tax is not payable (zero-rated without tax, exempt, nil-rated, non-GST) | Auto-populated from GSTR-1/1A/IFF |
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. From FY 2024-25, supplies added or amended through GSTR-1A are also picked up.
Part III: Input Tax Credit (Tables 6-8)
This is where most reconciliation issues arise.
| Table | Content | Source |
|---|---|---|
| 6A | Total ITC availed through GSTR-3B (Table 4A) | Auto-populated |
| 6A1 | ITC of the preceding FY availed in this FY (other than Rule 37/37A reclaims) | Taxpayer |
| 6A2 | Net ITC of the FY (6A minus 6A1) | Computed |
| 6B-6O | Break-up of ITC by type (inputs, capital goods, input services, imports, reverse charge, ISD, reclaims, transition) | Taxpayer |
| 7 | ITC reversed and ineligible ITC (Rule 37, Rule 37A, Rules 39, 42, 43, Section 17(5), others) | Taxpayer |
| 8A | ITC as per GSTR-2B | Auto-populated |
| 8B-8G | ITC availed, ITC availed in the next FY, differences, IGST paid on imports | Partly auto-populated |
| 8H1 | IGST on import of goods of this FY availed in the next FY | Taxpayer |
Rows Added From FY 2024-25
Notification 13/2025-Central Tax dated 17 September 2025 amended Form GSTR-9 and GSTR-9C for FY 2024-25 onwards. The rows that matter most for FY 2025-26:
Table 6A1: ITC of the preceding FY (FY 2024-25) claimed in the current FY's GSTR-3B up to the time limit. ITC reclaimed under Rule 37 or 37A is reported in Table 6H instead.
Table 6A2: Table 6A minus Table 6A1, which is the ITC of the current FY that you then split across Tables 6B to 6H.
Table 7A1: ITC reversed under Rule 37A (supplier did not file GSTR-3B).
Table 8H1: IGST paid on import of goods during the FY but availed as credit in the next FY. Such ITC is shown in 8H1, not in Table 6E.
Part IV: Tax Paid (Table 9)
| Table | Content | Source |
|---|---|---|
| 9 | Tax payable and tax paid through cash and ITC (IGST, CGST, SGST, cess), plus interest, late fee and penalty | Auto-populated from GSTR-3B, editable |
Part V: Transactions of the FY Declared in Next FY Returns (Tables 10-14)
| Table | Content |
|---|---|
| 10-11 | Supplies and amendments of the FY declared in returns of April to October of the next FY |
| 12 | ITC of the FY reversed in the next FY |
| 13 | ITC of the FY availed in the next FY |
| 14 | Differential tax paid on account of Tables 10 and 11 |
Part VI: Other Information (Tables 15-19)
| Table | Content |
|---|---|
| 15 | Demands and refunds |
| 16 | Supplies from composition taxpayers, deemed supply under Section 143 (job work), goods sent on approval |
| 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: GSTN states that relevant cells of Tables 4, 5, 6, 8 and 9 are filled from GSTR-1/1A/IFF, GSTR-2B and GSTR-3B. Table 6A comes from Table 4A of GSTR-3B, Table 8A from GSTR-2B, and Table 8B from Table 6B.
Your input required: the ITC break-up in Table 6 (including 6A1), reversals in Table 7, Part V (Tables 10-14), and the HSN summary in Tables 17-18. The GSTR-9 dashboard offers a download of GSTR-1/1A HSN data in Table 17 format.
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
- Download and compile data. Pull GSTR-1, GSTR-3B, and GSTR-2B data for all 12 months (or 4 quarters under QRMP), and download the Table 8A document details from the GSTR-9 dashboard.
- 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 position in Tables 4 and 5.
- Reconcile input tax credit. Match ITC claimed in GSTR-3B against GSTR-2B (Table 8A). Identify ITC claimed but not in GSTR-2B, ITC in GSTR-2B but not claimed, and reversals under Rules 37, 37A, 42 and 43.
- Fill the FY 2024-25 rows. Report prior-year ITC claimed this year in 6A1, Rule 37A reversals in 7A1, and import IGST availed next year in 8H1.
- Complete the HSN summary. Fill Table 17 (outward) and, where applicable, Table 18 (inward). For preceding-year turnover above Rs 5 crore, at least 6-digit HSN codes are required.
- Pay differential tax. If reconciliation reveals additional liability, pay it through DRC-03 with interest before filing. Late fee in Table 19 is computed by the portal.
- File and submit. Preview, sign with EVC or DSC, and submit. Once filed, GSTR-9 cannot be revised.
Late Fee for Delayed Filing
Late fee is levied under Section 47(2), reduced from FY 2022-23 onwards by Notification 7/2023-Central Tax:
| Aggregate Turnover | Late Fee (CGST + SGST) | Maximum Cap |
|---|---|---|
| Up to Rs 5 crore | Rs 50 per day (Rs 25 + Rs 25) | 0.04% of turnover in the state/UT |
| Above Rs 5 crore to Rs 20 crore | Rs 100 per day (Rs 50 + Rs 50) | 0.04% of turnover in the state/UT |
| Above Rs 20 crore | Rs 200 per day (Rs 100 + Rs 100) | 0.5% of turnover in the state/UT |
Late fee is paid from the electronic cash ledger. It cannot be set off against ITC.
Example: A taxpayer registered only in Telangana with Rs 3 crore AATO files GSTR-9 on 15 February 2027, which is 46 days late. Late fee = 46 x Rs 50 = Rs 2,300. The cap is 0.04% x Rs 3,00,00,000 = Rs 12,000. Since Rs 2,300 is below the cap, the full Rs 2,300 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 with interest
- Demonstrate that the supplier has since reported the invoice and it now appears in your GSTR-2B
Failing to address this gap invites a demand notice under Section 74A (for FY 2024-25 onwards).
3. HSN Code Errors
Incorrect or missing HSN codes in Table 17 cause validation errors. For preceding-year turnover above Rs 5 crore, 6-digit HSN is mandatory. Up to Rs 5 crore, 4-digit HSN is sufficient.
4. Ignoring Tables 10-14
Amendments, credit notes, and ITC claims relating to FY 2025-26 but reported in the April to October 2026 returns must go into Tables 10-14 of the FY 2025-26 GSTR-9. Leaving these blank when you have such transactions creates a false position.
5. Misreporting Import ITC (Tables 6E, 8G and 8H1)
IGST paid on imports during the year goes in Table 8G. If some of that credit was availed only in the next FY, report it in Table 8H1 (and Table 13), not in Table 6E. Otherwise Table 8I shows a difference that looks like lapsed or missing credit.
GSTR-9 Cannot Be Revised
Once submitted, GSTR-9 cannot be amended or revised. This is different from GSTR-1, where errors can be amended in a later period within the time limit.
Filing GSTR-9 also closes the correction window for that year: under Sections 16(4), 37(3) and 39(9), amendments and ITC claims for a financial year are allowed only up to 30 November after the year or the date of filing the annual return, whichever is earlier. After filing:
- Tax short-paid: Pay through DRC-03 with interest
- ITC missed: Generally cannot be claimed any more for that year
- Excess ITC claimed: Reverse or pay back through DRC-03 with interest
This guide references the CGST Act 2017, CGST Rules 2017, Notification 7/2023-Central Tax (late fee), Notification 13/2025-Central Tax (form changes from FY 2024-25), Notification 15/2025-Central Tax (Rs 2 crore exemption) and Circular 246/03/2025-GST (GSTR-9C late fee). The GSTR-9 structure has been checked against the GSTN FAQ on GSTR-9/9C for FY 2024-25. Readers should confirm current notification status and due dates on the GST portal before filing.
