GSTR-9 Annual Return Filing — Complete Guide for FY 2025-26

GSTR-9 is the annual GST return that consolidates all monthly or quarterly returns filed during the financial year. It acts as a comprehensive reconciliation of your GST compliance for the year and gives the tax department a complete picture of your taxable supplies, ITC claimed and tax paid. Here is the complete guide for FY 2025-26.

Who Must File GSTR-9?

All regular GST-registered taxpayers with aggregate annual turnover above ₹2 crore must file GSTR-9. Taxpayers with turnover up to ₹2 crore are exempt but may file voluntarily. The following are NOT required to file GSTR-9:

• Composition scheme dealers (they file GSTR-9A instead)
• Input Service Distributors
• Casual taxable persons and non-resident taxable persons
• Persons paying TDS/TCS under GST

Due Date for GSTR-9

The due date for GSTR-9 for FY 2024-25 is 31 December 2025. For FY 2025-26, it will be 31 December 2026. The government sometimes extends this deadline — check the GST portal for the latest notifications.

Structure of GSTR-9 — Tables Explained

Part I (Tables 1-3): Basic details — GSTIN, legal name, trade name and financial year.

Part II (Tables 4-5): Details of outward and inward supplies declared in returns during the financial year. This is auto-populated from your GSTR-1 and GSTR-3B data but can be amended.

Part III (Tables 6-8): Details of ITC as declared in GSTR-3B during the year — ITC availed, reversed and ineligible ITC.

Part IV (Table 9): Details of tax paid as declared in returns during the year — IGST, CGST and SGST paid in cash and through ITC credit.

Part V (Tables 10-14): Particulars of transactions for the previous FY declared in returns of April to September of the current FY. This covers the ITC reconciliation period.

Part VI (Tables 15-18): Details of demands and refunds, HSN summary of outward and inward supplies and late fees payable.

GSTR-9C — Reconciliation Statement

Taxpayers with aggregate annual turnover above ₹5 crore must also file GSTR-9C — a reconciliation statement comparing the figures in GSTR-9 with the audited financial statements. Since FY 2020-21, GSTR-9C is self-certified (no separate CA certification is required). Due date is the same as GSTR-9 — 31 December.

Common Issues in GSTR-9 Filing

• Mismatch between GSTR-1 totals and GSTR-3B totals — this must be explained or reconciled
• ITC availed in GSTR-3B exceeding what was available in GSTR-2A/2B
• Failure to reverse ITC on exempt supplies
• Late fees and interest unpaid from monthly returns not disclosed
• HSN summary errors or missing entries

Late Fee for GSTR-9

The late fee for GSTR-9 is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of the taxpayer's turnover in the state. For taxpayers with turnover up to ₹5 crore, periodic amnesty schemes have reduced this — check for current notifications.

Conclusion

GSTR-9 is more than just a return — it is an annual audit of your GST compliance. Filing it accurately and on time protects you from scrutiny and penalties. SPOTON handles GSTR-9 preparation and filing for businesses of all sizes in Kerala. Get in touch for expert assistance.