GSTR-9 annual return — reconciled, not rushed

The annual return for FY 2025-26 (April 2025 to March 2026) is due on 31 December 2026, unless the government extends it. Regular taxpayers above the notified turnover threshold must file GSTR-9; GSTR-9C, the reconciliation statement, applies to larger taxpayers above its own threshold. Small taxpayers have been exempted from GSTR-9 for several recent years by notification — we check the notification that applies to your year before advising.

What goes wrong most often: outward supplies in GSTR-1 do not match GSTR-3B; amendments made in the next financial year are reported in the wrong table; ITC claimed in GSTR-3B does not match GSTR-2B; and credit notes, RCM and blocked credits are not separated. Once GSTR-9 is filed, it cannot be revised — so these need to be sorted first.

Our process: (1) pull all twelve months of GSTR-1, GSTR-3B and GSTR-2B; (2) reconcile against your Tally or Zoho books month by month; (3) list differences with reasons — timing, amendments, errors; (4) decide which differences need tax paid through DRC-03 and which are reporting only; (5) prepare GSTR-9 table by table, and GSTR-9C where applicable.

You get a written reconciliation summary before anything is filed, showing turnover, tax paid, ITC claimed and any additional liability. You approve, and the return is filed from your GST login with our support.

Late filing attracts a per-day late fee with a cap linked to turnover — and a pending GSTR-9 also leaves year-end differences open for scrutiny. Starting in October or November gives enough time to fix books before the December rush.

If you are also behind on monthly returns, those are filed first — see our pending GST return catch-up service. VedhaNirvana Accounting India is CA-led; where GSTR-9C or a statutory audit needs a practising CA, we arrange it under a clear engagement.