Preparing Form GSTR-9 requires reconciling twelve months of GSTR-1 outward statements, GSTR-3B summary returns, GSTR-2B credit statements, and audited financial statements. Following a structured preparation sequence prevents departmental scrutiny notices under Section 61 and saves unnecessary interest liabilities. For a complete guide to every screen, review our guide on GSTR-9 filing step-by-step.
Statutory deadlines and filing applicability
Every registered person other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person, and a non-resident taxable person must furnish an annual return under Rule 80(1) of the CGST Rules on or before 31 December 2026 for the financial year 2025-26 per Section 44(1) of the CGST Act.
In addition, under Rule 80(3) of the CGST Rules, every registered person whose aggregate turnover exceeds five crore rupees during the financial year must also submit a self-certified reconciliation statement in Form GSTR-9C alongside Form GSTR-9.
Common mistake: Attempting to pay additional tax directly inside Form GSTR-9. Form GSTR-9 has no tax payment mechanism. Additional unpaid tax liabilities discovered during reconciliation must be discharged via Form GST DRC-03 in cash only, selecting Annual Return in the dropdown menu per Form GSTR-9 Instructions.
The 12-point GSTR-9 pre-filing checklist for FY 2025-26
1. Confirm filing status of all monthly and quarterly returns
Before initiating Form GSTR-9 on the portal, verify that all twelve monthly GSTR-1 and GSTR-3B returns (or four quarterly statements for QRMP taxpayers) for FY 2025-26 are filed. The portal will not permit filing Form GSTR-9 if any regular return for the financial year remains pending.
2. Reconcile turnover across GSTR-1, GSTR-3B, and financial ledgers
Cross-check taxable outward supplies, zero-rated exports, and nil-rated supplies reported across your monthly returns against your audited trial balance. Any tax on outward supplies declared in GSTR-1 but missed in GSTR-3B must be reported in Table 4 of Form GSTR-9 and discharged using Form GST DRC-03.
3. Verify auto-populated figures in Table 6A
Per GSTN GSTR-9 User Guide, Table 6A is auto-filled with the total input tax credit availed through GSTR-3B (sum total of Table 4A of GSTR-3B) and is non-editable. Ensure this auto-populated number matches the exact sum of your twelve GSTR-3B filings.
4. Split input tax credit correctly in Table 6B
Per GSTN GSTR-9 Manual, Table 6B captures inward supplies (other than imports and reverse charge). Ensure credit is classified correctly, keeping inputs, input services, and capital goods appropriately segregated.
5. Account for reverse charge liabilities and credits in Table 4G and Table 6C/6D
Verify that inward supplies attracting reverse charge under Section 9(3) or Section 9(4), such as legal services or security personnel services under Notification No. 29/2018-Central Tax (Rate), are reported in Table 4G. Confirm tax was discharged in cash and corresponding input credit recorded in Table 6C or Table 6D.
6. Review input tax credit reversals in Table 7
Table 7 captures details of ITC reversed during the financial year. Table 7A specifically records reversals under Rule 37 for non-payment of consideration to suppliers within 180 days, corresponding to reversals entered in Table 4(B)(2) of monthly GSTR-3B returns per the GSTN GSTR-9 Manual. When paid later, re-credit is permitted under Rule 37(4) of the CGST Rules.
7. Download and audit Table 8A auto-population from GSTR-2B
Per GSTN GSTR-9 Manual, Table 8A is auto-populated based on Form GSTR-2B filed by suppliers and is non-editable. Documents in uploaded or submitted status in a supplier's GSTR-1 are excluded; only filed documents appear in Table 8A.
8. Check Table 8B auto-population against Table 6B
Per GSTN guidelines, Table 8B captures input tax credit from Table 6B. Confirm that credit availed on regular inward supplies matches your Table 6B reporting.
9. Accurately report prior year credit availed in subsequent year in Table 8C
Under Rule 80 of the CGST Rules and official guidelines, Table 8C records input tax credit on inward supplies received during FY 2025-26 but availed in monthly returns of the subsequent financial year up to the specified period. It strictly excludes credit reclaimed after earlier reversals.
10. Reconcile Table 8D differences
Per the GSTN GSTR-9 Manual, Table 8D calculates the difference using the formula:
A positive figure indicates credit available in GSTR-2B that was not availed in GSTR-3B. A negative figure indicates credit claimed in GSTR-3B exceeded GSTR-2B records, requiring scrutiny to verify eligibility or voluntary repayment.
11. Compute manual adjustments in Part V (Tables 10, 11, 12, 13, and 14)
Part V captures transactions relating to FY 2025-26 declared in returns of the next financial year up to the specified period. Per the GSTN GSTR-9 Manual, Tables 10 to 14 do not auto-populate and must be computed and entered manually. Table 14 reflects differential tax payable and differential tax paid.
12. Discharge additional tax liabilities via Form GST DRC-03
If unrecorded supplies or ineligible credit are discovered, calculate tax and applicable interest. File Form GST DRC-03 using the Annual Return payment reason in cash prior to submitting Form GSTR-9.
Worked example: Table 8D reconciliation calculation
Consider Om Precision Tools, an engineering components manufacturer with GSTIN 27AABCO1234F1Z5, preparing Form GSTR-9 for the financial year. The accountant verifies figures across Table 8A, Table 6B, and subsequent year claims.
| Description | GSTR-9 Table | IGST (₹) | CGST (₹) | SGST (₹) | Total (₹) |
|---|---|---|---|---|---|
| ITC as per GSTR-2B (auto-populated, filed) | Table 8A | 4,50,000 | 2,25,000 | 2,25,000 | 9,00,000 |
| ITC availed in FY 2025-26 per Table 6B | Table 8B | 4,10,000 | 2,10,000 | 2,10,000 | 8,30,000 |
| ITC for FY 2025-26 availed in next FY | Table 8C | 30,000 | 10,000 | 10,000 | 50,000 |
| Sum of availed ITC (Table 8B + Table 8C) | Sub-total | 4,40,000 | 2,20,000 | 2,20,000 | 8,80,000 |
| Difference: Table 8A - (Table 8B + Table 8C) | Table 8D | 10,000 | 5,000 | 5,000 | 20,000 |
The calculation formula applied in Table 8D is:
The positive balance of ₹20,000 represents eligible supplier credit appearing in GSTR-2B that Om Precision Tools did not claim in GSTR-3B during the permitted window. This balance is reported in Table 8E and lapses in Table 8K.
Frequently asked questions
What is the due date for filing GSTR-9 for FY 2025-26?
Under Section 44(1) of the CGST Act, the statutory due date for filing the annual return in Form GSTR-9 for FY 2025-26 is on or before 31 December 2026.
Can additional tax liability identified during GSTR-9 preparation be paid through Form GSTR-9?
No. There is no provision to pay tax directly inside Form GSTR-9. Any additional tax liability must be paid through Form GST DRC-03 in cash only, selecting Annual Return from the dropdown.
Is GSTR-9 Table 8A editable on the GST portal?
No. Table 8A auto-populates directly from Form GSTR-2B for documents filed by suppliers and remains non-editable.
Check your own GSTR-2B before filing GSTR-9
Reconcile your annual purchase registers against monthly GSTR-2B JSON or Excel files to isolate missing invoices and resolve Table 8D differences before annual return submission. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 25 October 2026. Sources: CBIC Tax Information Section 44, GSTN GSTR-9 Manual.