The annual GST return for FY 2025-26 — GSTR-9, and GSTR-9C where it applies — is due by 31 December 2026. It is the return where the department compares everything you filed in the year against your books and your suppliers' filings. Most GST notices trace back to differences that could have been caught here.
Who has to file
- GSTR-9 — compulsory for registered taxpayers with aggregate turnover above ₹2 crore; optional below that.
- GSTR-9C — the reconciliation statement, for turnover above ₹5 crore. It is self-certified.
- Composition dealers file their own annual return instead.
The checklist
Turnover
- Reconcile turnover in your books with GSTR-1 and GSTR-3B for all twelve months.
- Account for credit and debit notes, advances and amendments made in later months.
- Separate exempt, nil-rated and non-GST supplies correctly.
Input tax credit
- Match ITC claimed in GSTR-3B with GSTR-2B and with your purchase ledger, supplier by supplier.
- Check blocked credits — motor vehicles, food, personal use and the rest — have not been claimed.
- Reverse ITC where a supplier was not paid within 180 days.
- Apply common-credit reversals for exempt supplies.
- Confirm reverse-charge tax was paid in cash before its credit was taken.
Tax paid
- Tie output tax in GSTR-1 to tax paid through GSTR-3B. Short payment found now can be paid through DRC-03 — with interest, but before a notice.
- Check HSN/SAC summaries against your sales.
Corrections carried into the next year
- Anything for FY 2025-26 corrected in returns up to 30 November 2026 must be shown in the right tables of GSTR-9.
After filing
GSTR-9 cannot be revised. Take the time to reconcile first, keep your working papers, and file a clean return — it is your best defence if a scrutiny notice follows.
Need help? GST audits and annual returns have been part of our practice since GST began. We reconcile, file, and answer any notice that follows.
This article is general information based on the law as it stood on 10 Sep 2026. It is not advice for your situation — rules and dates change, and the right answer depends on your facts. Speak to us before acting on it.