GSTR-9 Annual Return
Annual GST Reconciliation
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Financial year
2025–26
Due date
December 31, 2026
Status
FY25 filed · FY26 in progress
Penalty
₹200/day after Dec 31
Pt I–IIBasic info
Pt IIIOutward supply
Pt IVITC claimed
Pt VTax paid
Pt VIOther info
ReviewSubmit
Annual reconciliation summary
Auto-computed from your 12 monthly returns. Verify and adjust if needed.
Total outward supply
₹51.4L
Total tax liability
₹9.25L
ITC claimed
₹6.84L
Net tax paid
₹2.41L
Part IV — Input Tax Credit claimed
Compare ITC as per GSTR-3B filed vs ITC as per books/GSTR-2B. Differences must be explained.
Description As per GSTR-3B (₹) As per books (₹) Difference (₹)
ITC on inputs (goods)₹3,82,400₹0
ITC on input services₹2,10,600₹0
ITC on capital goods—₹0
ITC reversals₹14,220−₹14,220
Net ITC available₹6,69,980−₹14,220

Action needed: ₹14,220 ITC reversal mismatch. 3 supplier invoices not in GSTR-2B. Reverse the ITC or follow up with suppliers. CA team reviewing.

Pre-filing checklist
All items must be resolved before filing GSTR-9.
✅
All 12 GSTR-3B returns filed
Apr 2025 – Mar 2026 · All filed on time
Done
✅
All 12 GSTR-1 returns filed
Apr 2025 – Mar 2026 · Filed (Feb 2026 pending)
Done
⚠️
ITC reconciliation with GSTR-2B
₹14,220 mismatch in Oct 2025 · Action needed
Review
✅
HSN summary (Table 17)
All invoices have HSN/SAC codes · Verified
Done
✅
Turnover reconciliation
Books vs GSTR-1 — matched within ₹500
Done
❌
GSTR-9C eligibility check
Turnover ₹51.4L — below ₹5Cr. GSTR-9C not required.
Not needed
₹2,999
GSTR-9 Annual Return filing fee · CA-managed · Due December 31, 2026
You'll receive filing confirmation on WhatsApp. Data auto-saved from your monthly returns.