Your Complete GSTR-9 Filing Checklist for FY 2025–26

GSTR-9, the annual return under GST, consolidates 12 months of outward supplies, inward supplies, and tax payments. Filing it correctly requires painstaking reconciliation across GSTR-1, GSTR-3B, and your purchase register. With the deadline typically falling in December 2026, now is the right time to start your pre-filing review.

Pre-Filing Reconciliation Checklist

• Reconcile turnover declared in GSTR-1 against books of account — identify omissions or amendments
• Compare ITC claimed in GSTR-3B against GSTR-2B for each month of the financial year
• Identify excess ITC claimed and verify reversal was made within the same financial year
• Verify HSN summary accuracy — ensure 6-digit or 8-digit HSN codes are applied correctly
• Check for pending credit notes or debit notes not yet reported in GSTR-1
• Confirm all RCM entries and tax paid under reverse charge are correctly reflected in GSTR-3B

Common Errors That Attract Scrutiny

GST audits are increasingly data-driven. The GSTN system automatically flags mismatches between GSTR-1 and GSTR-3B, excess ITC claims, and turnover inconsistencies with Form 26AS. Address these proactively in your annual return rather than receiving a demand notice after filing.

GSTR-9C Applicability

For businesses with aggregate turnover exceeding ₹5 crore in FY 2025–26, filing GSTR-9C (reconciliation statement, self-certified) is mandatory. Your chartered accountant must certify that the declared turnover, ITC, and tax paid reconcile with audited financial statements. Accountrix offers a structured annual GST review engagement — contact us by September 2026 to ensure adequate preparation time.