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GSTR-9 and GSTR-9C document checklist

Records to assemble before the GST annual return (GSTR-9) and, above ₹5 crore of turnover, the reconciliation statement (GSTR-9C) are prepared. For FY 2025-26 both are due by 31 December 2026.

Last updated

SKAG and Associates, Chartered Accountants · https://skagandassociates.com/checklists/gstr-9-annual/ · Last updated 30 October 2026

Returns filed for the year
Books of account
Reconciliations
For GSTR-9C (turnover above ₹5 crore)

General information only; the documents needed depend on the facts of each case, and the authority can ask for more.

Templates

Related

What it involves and when it is due

GSTR-9 is due by 31 December after the end of the financial year (Section 44 of the CGST Act and Rule 80), so by 31 December 2026 for FY 2025-26. Notification 15/2025-Central Tax exempts registered persons with aggregate turnover up to ₹2 crore from filing it from FY 2024-25; they may still file voluntarily.

A registered person with aggregate turnover above ₹5 crore also files GSTR-9C, a self-certified reconciliation of the annual return with the audited financial statements. Since 1 August 2021 it does not need certification by a Chartered Accountant or Cost Accountant.

GSTR-9 cannot be revised after filing. Tax found short while preparing it is paid through DRC-03 with interest. Credit for FY 2025-26 cannot be taken after 30 November 2026 or the date the annual return is filed, if earlier, so missed credit has to be identified before then.

Official forms

FormWhat it is for
GSTR-9Annual return for a regular taxpayer.
GSTR-9CSelf-certified reconciliation statement, for aggregate turnover above ₹5 crore.
GSTR-4Annual return for a composition taxpayer (not GSTR-9).
DRC-03Voluntary payment of tax, interest or late fee found short.

Common reasons for queries and rejections

  • Turnover in GSTR-9 not matching the audited accounts, with no reasons recorded for the difference.
  • Credit of the year taken in the next year’s GSTR-3B reported in the wrong table.
  • Differences between GSTR-2B and the credit claimed left unexplained.
  • HSN summary missing or at the wrong digit level.
  • Blocked credits or Rule 42 and 43 reversals not made during the year.
  • GSTR-9C not filed with GSTR-9, so the late fee keeps running until both are filed.

Questions

Does a business with turnover up to ₹2 crore have to file GSTR-9 for FY 2025-26?

No. Notification 15/2025-Central Tax exempts it from FY 2024-25 onwards. It may still file the return voluntarily.

How is tax found short during the GSTR-9 review paid?

Through Form DRC-03 on the GST portal, with interest under Section 50. GSTR-9 itself only reports it; it is not a payment form.

Does GSTR-9C for FY 2025-26 need a CA’s certificate?

No. Since 1 August 2021 GSTR-9C is self-certified by the taxpayer. It is required only where aggregate turnover exceeds ₹5 crore.

Official sources

This checklist is a general starting point, last updated on 30 October 2026. The documents needed depend on the facts of each case, and the portal or officer can ask for more. Ticks are saved only in this browser. For your own case, verify on the official portal or consult a qualified professional.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

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