GSTR-9 is the annual return that brings together a registered taxpayer’s outward supplies, input tax credit, tax payments and other GST information for a financial year. For FY 2025–26, preparing the return means reviewing the figures reported in GSTR-1, GSTR-1A and GSTR-3B, comparing them with books and portal data, and understanding how each difference flows through the form. This article follows my detailed portal walkthrough, including a live reconciliation example in which a ₹62 difference is traced between tables.
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GSTR-9 filing for FY 2025–26: why reconciliation comes first
GSTR-9 is not a return that can be revised after filing. A figure entered in the wrong table, an omitted liability or an unexplained change to an auto-populated value can therefore become difficult to correct later. The sensible sequence is to reconcile first, document the reasons for differences, review the completed form and then file.
The walkthrough uses three working rules throughout:
- Keep the books of account, GSTR-1 and GSTR-3B together while reviewing each table.
- Maintain an explanation and working paper for every difference, especially if you edit a system-populated figure.
- File only after the table-by-table reconciliation is complete.
The example in the video involves annual output tax liability of about ₹19.10 lakh and ITC of about ₹21.72 lakh. The focus is not just whether totals match, but where the numbers came from and what they mean in the annual return.
GSTR-9 due date, applicability and filing limits
The video discusses 31 December 2026 as the due date for GSTR-9 for FY 2025–26. It also covers the annual return exemption for taxpayers with aggregate turnover up to ₹2 crore, and the self-certified reconciliation statement in GSTR-9C where aggregate turnover exceeds ₹5 crore. These thresholds and any exemption should be checked against the applicable notification and current GST portal instructions for the relevant financial year.
Section 44 also provides a three-year limit for furnishing an annual return after its due date, subject to the Government’s power to permit filing later by notification. The video explains this as a practical filing window and stresses that the annual return cannot simply be revised after it is submitted.
The 30 November 2026 cut-off and why filing early can matter
One of the central date points in the walkthrough is 30 November 2026. The video connects this date with the last date for eligible FY 2025–26 ITC claims, credit notes and amendments, subject to the legal provisions and the annual return filing date where that date is earlier. As the video explains, filing GSTR-9 before the cut-off can close the relevant window earlier; therefore, review eligible credits and outstanding amendments before filing.
The video’s timeline separates the financial year into two reporting windows:
- 1 April 2025 to 31 March 2026: the financial year whose annual return is being prepared.
- 1 April 2026 to 30 November 2026: a subsequent reporting period that may contain specified FY 2025–26 adjustments covered in Part V, subject to the form instructions and applicable time limits.
It also highlights the GST rate change dated 22 September 2025. Where the same HSN was supplied at different rates before and after that date, the rate-wise outward HSN information needs a careful review in Table 17.
How the six parts and 19 tables of GSTR-9 are organised
The return is divided into six parts. Knowing this structure makes the filing process easier to follow:
| Part of GSTR-9 | Tables | Main information covered in the walkthrough |
|---|---|---|
| Part I | 1–3 | Basic taxpayer and financial year details, largely system populated |
| Part II | 4–5 | Outward supplies, taxable turnover and other turnover |
| Part III | 6–8 | ITC availed, ITC reversals and ITC reconciliation |
| Part IV | 9 | Tax payable and tax paid |
| Part V | 10–14 | Specified FY 2025–26 adjustments reported in the following period |
| Part VI | 15–19 | Demands, refunds, other information, HSN summaries and late fee |
The portal may lock certain system-calculated figures while allowing edits to others. The video names examples such as Tables 6A, 6A1, 8A, 8B, 8D and 8H, along with selected columns in Tables 9 and 14. Always review the form’s current help text: the status of a field and its treatment should be confirmed on the live form.
Auto-populated does not mean verified
For FY 2025–26, the walkthrough highlights the auto-populated outward HSN summary in Table 17. Data from the HSN summary reported through GSTR-1 and GSTR-1A may flow into the annual return, but missing or incorrect source data can also flow through. Check the HSN code, description, quantity, unit, taxable value, rate and tax amounts against the sales records and returns.
The video also notes that editing some auto-populated fields causes a red highlight. This is a prompt to keep the reason and supporting work ready. The value you finally submit remains your responsibility, even if the portal initially populated it.
Other portal changes pointed out in the video include a new row 7A2 for Rule 38, the ability to add multiple rows for certain reversals, an automated total turnover line in Part V, and system-populated values in Table 14. The video’s screen walkthrough demonstrates where these values appear and which ones can be edited.
Five downloads to review before filling GSTR-9
Before moving into the tables, the walkthrough recommends downloading the reference data available on the GST portal. These reports help establish the starting point for reconciliation:
- The system-generated GSTR-9 summary.
- GSTR-1, GSTR-1A and IFF summaries relevant to outward supplies and amendments.
- GSTR-3B summaries for tax paid and ITC claimed.
- Table 8A document details, including invoice-level ITC information.
- HSN data from GSTR-1, to compare with the prefilled outward HSN summary in Table 17.
The GSTN’s GSTR-9 offline utility instructions similarly describe downloading the portal-generated JSON and using the offline utility to view, enter, edit and validate table details. For this year’s live filing, follow the current portal instructions and download fresh information before submission.
Check the electronic ledgers and registers
The walkthrough next reviews the electronic ledgers and registers because their closing balances and transaction records connect with several GSTR-9 tables.
- Electronic cash ledger: relevant to the cash portion of tax paid in Table 9, payments through DRC-03 discussed in the video and late fee payment in Table 19.
- Electronic credit ledger: compare its movement and closing balance with ITC claimed, reversals and tax set-off.
- Electronic liability register: review tax, interest and late fee liabilities and their discharge.
- Negative liability statement: the video explains that eligible negative liability adjustments can affect the net amount payable shown in Table 9.
- ITC reversal and reclaim statement: use it to check temporary reversals and reclaims, avoiding double counting in Table 7 and the relevant ITC tables.
- RCM liability and ITC statement: compare reverse-charge tax paid with related ITC, including the relevant Table 4 and Table 6 disclosures discussed in the walkthrough.
The point is to trace an annual return figure to the ledger or return entry that generated it, rather than relying on a single total on the screen.
Use the GST portal’s Tax Liability and ITC Comparison reports
The video demonstrates the portal’s free comparison utility under Services → Returns → Tax Liability and ITC Comparison. It contains six reports, each useful for a different reconciliation:
| Comparison report | What the walkthrough compares | Related annual return areas discussed |
|---|---|---|
| Liability other than exports and RCM | GSTR-3B outward liability with GSTR-1, IFF and GSTR-1A | Tables 4 and 9 |
| Reverse-charge liability | GSTR-3B reverse-charge liability with source information | Tables 4G, 6C and 6D |
| Exports and SEZ supplies | GSTR-3B export/SEZ liability with GSTR-1 | Tables 4C, 4D, 5A and 5B |
| ITC other than imports | GSTR-3B ITC compared with GSTR-2B | Tables 6B, 6G and 8A–8D |
| Import of goods | GSTR-3B import ITC compared with import data | Tables 6E and 8G–8J |
| RCM liability versus RCM ITC | Reverse-charge tax and related credit | Table 4 and relevant Table 6 rows |
A nil result should still be considered in context. For example, a nil reverse-charge report may prompt a check for expenses such as GTA services or rent from an unregistered supplier where reverse charge could be relevant. A nil export or import report can also be checked against the actual documents and transactions.
The live ₹62 difference: what the example demonstrates
The video’s worked example compares liability declared in GSTR-1, IFF and GSTR-1A with tax paid through GSTR-3B. The annual figures are close, but one month—September 2025—contains a difference of approximately ₹62.
The video shows how the issue is traced by tax head and month. The difference is not obvious by looking at Table 9 alone because the tax payable and paid figures in that table are drawn from the relevant GSTR-3B data and may match each other. The mismatch becomes visible when the outward liability figure in Table 4, particularly the total at 4N, is compared with the tax payable in Table 9.
The example’s practical lesson is to use the comparison report and then drill down into the relevant month and tax head. A positive difference and a shortfall do not have the same treatment. The video explains that an excess payment needs its cause to be identified and considered for the appropriate treatment, while a shortfall may require payment through the prescribed mechanism with interest where applicable. Do not treat the ₹62 example as a universal rule: examine the underlying facts and applicable provisions in each case.
ITC higher than output tax: reconcile beyond the headline total
In the worked data, total ITC is about ₹21.72 lakh, while output tax liability is about ₹19.10 lakh. The video points out that ITC exceeding output liability is not, by itself, proof of an error. But it is a pattern that should have a clear explanation and supporting records.
The walkthrough checks whether the ITC total agrees with GSTR-2B, whether the credit ledger movement is consistent, and whether any ineligible credit or reversal has been missed. It specifically calls for reviewing blocked credit and reversals under Rules 42 and 43, among other items discussed in the video. A clean month-wise comparison does not remove the need to check annual return tables and ledger balances separately.
Table 4: taxable outward supplies and the B2B/B2C split
Table 4 reports taxable outward supplies and related tax. The walkthrough explains how the B2C and B2B figures are drawn from GSTR-1 data and how credit notes, debit notes and amendments affect the relevant rows.
The video also discusses supplies to unregistered customers through an e-commerce operator where the operator collects tax at source under section 52, stock transfers between distinct persons, exports, supplies to SEZs, deemed exports, advances on services and inward supplies liable to reverse charge. The source and table mapping depend on the transaction type, so the video advises checking the relevant GSTR-1 table, GSTR-3B row and GSTR-9 help text.
For Table 4, the important check is not merely that the total is populated. Verify the classification of each supply and ensure that the values in the sub-tables roll into the total taxable turnover shown in the form.
Credit notes: Table 4 or Table 11?
The walkthrough gives special attention to credit notes because their reporting period affects where they appear. It discusses the relationship between credit notes, debit notes, amendments and the net taxable value in Table 4, as well as adjustments reported in the following period in Table 11.
The video’s decision flow asks when the FY 2025–26 credit note was reported and adjusted in GSTR-3B. It also highlights a common mismatch: reducing tax in GSTR-3B without reporting the corresponding credit note in the relevant GSTR-1 table may leave the recipient’s ITC position inconsistent. The video distinguishes a GST credit note from a commercial credit note and stresses the importance of supporting documents and appropriate recipient-side evidence.
If the credit note has been reported in the following period, check the relevant cut-off, the annual return instructions and whether it belongs in Table 11. The specific reporting must follow the applicable rules and portal help text.
Table 5: exempt, nil-rated and non-GST turnover
Table 5 covers outward supplies that are not included in the taxable-supply rows of Table 4. The walkthrough reviews exempt, nil-rated and non-GST turnover and compares those amounts with the books and GSTR-1 reporting.
The video also connects turnover reported in Table 5 with ITC reversals that may arise under the rules for common inputs, input services or capital goods. For that reason, do not review Table 5 in isolation: its figures can affect the calculations and explanations in Table 7.
Table 6: ITC availed, classification and Table 6A1
Table 6 reports ITC availed during the financial year. The video maps GSTR-3B ITC rows to the annual return and explains the significance of Table 6A1, which separates specified prior-year ITC from current-year credit in the form’s reporting.
The walkthrough covers domestic forward-charge ITC, imports, reverse-charge credit, ISD credit and other categories. It also discusses the split between inputs, capital goods and input services, and the importance of completing the relevant rows so that subtotals and linked tables calculate correctly.
The video illustrates four scenarios involving ITC relating to one financial year but claimed in another. In particular, it distinguishes first-time claims made in the permitted subsequent period from reclaims of credit reversed earlier. The correct treatment depends on why and when the credit was claimed or reclaimed, so review the source invoice, GSTR-2B, GSTR-3B and the applicable table instructions together.
Table 7: ITC reversals, Rule 38 and other reversal rows
Table 7 is the reversal section. The FY 2025–26 form includes the new row 7A2 for the Rule 38 reversal discussed in the video. The walkthrough also covers separate reversal categories under Rules 37, 39, 42 and 43, blocked credit under section 17(5), specified reversals and the “other” category.
The video stresses two checks:
- A reversal should be reported in Table 7 only where the corresponding ITC was included in the relevant gross ITC figure. Otherwise, the annual return can effectively show a double reversal.
- A reversal missed in the return period cannot simply be created by entering a figure in GSTR-9; the walkthrough discusses the prescribed payment route, including DRC-03 where applicable.
The video also discusses temporary reversal and reclaim tracking, year-end calculations under Rules 42 and 43, and how current-year reversals reported in the following period may be reflected in Part V. Each classification should match the underlying reason and the portal table description.
Table 8: GSTR-2B, ITC claimed and the meaning of Table 8D
Table 8 is one of the most detailed parts of the walkthrough. It compares the ITC reflected in portal data with the credit claimed and reported in the relevant annual return tables. The video explains the relationship among Tables 8A, 8B, 8C and 8D and why Table 8D should be understood rather than treated as a number to force to zero.
The video describes Table 8A as document-based data for FY 2025–26 invoices appearing in GSTR-2B up to the relevant subsequent period. Table 8B is linked to ITC reported in Table 6B. Table 8C captures specified first-time claims for FY 2025–26 made in the following period, and Table 8D is derived from these figures under the formula shown in the form.
The walkthrough explains that a positive or zero difference may need to be analysed between credit available but not availed and credit available but ineligible. A negative Table 8D is a reason to investigate the data, not a reason to make an unsupported adjustment. The video lists possible causes such as a supplier not uploading an invoice, a late-reported invoice, an earlier reversal followed by reclaim, a duplicate claim or an incorrect classification.
It also explains why a clean monthly GSTR-2B versus GSTR-3B comparison does not guarantee that Table 8D will be clear. The comparison report is period-based, while Table 8A is tied to invoice/document details and the relevant financial year. Review the source documents and the online portal data before relying on an offline export.
Why leaving Table 6B blank can distort linked totals
One of the video’s strongest demonstrations is the “chain reaction” caused by leaving Table 6B blank. In the example, the portal then calculates connected subtotals and differences as though the available ITC had not been availed. That affects the apparent totals in Tables 6, 7 and 8, including Table 8D.
When the underlying ITC belongs in Table 6B, entering it correctly causes the connected totals to recalculate. The lesson is to follow the source of a figure: if a locked value in a later table appears wrong, find the earlier table that feeds it and correct the source data where permitted. Do not try to repair a downstream total by changing an unrelated field.
Imports and IGST on the Bill of Entry: Tables 8G to 8K
The walkthrough separately explains the import-of-goods block in Tables 8G to 8K. It compares IGST paid on imports, ITC availed during FY 2025–26, eligible credit first claimed in the following period and credit that remains unavailed or lapses as per the table structure.
The worked example uses a March 2026 Bill of Entry for which the related ITC is claimed in an April 2026 GSTR-3B. The video explains how the import amount appears in the annual return and which Part V row is relevant. It also advises checking the Bill of Entry and payment evidence if import data does not appear in the expected portal report. Use the portal’s available Bill of Entry search and verify eligibility and tax payment before taking credit.
Table 9: tax payable, tax paid and the ₹62 comparison
Table 9 presents tax payable and paid. The walkthrough compares the amount generated from GSTR-3B with the liability declared in Table 4, and reviews how cash and ITC were used to discharge tax.
In the live example, Table 9’s payable and paid figures can match, while the approximately ₹62 difference is visible only when Table 4N is compared with Table 9. The video also explains how negative liability adjustments may affect the net payable figure and why the cash ledger, credit ledger and liability register are relevant checks.
The walkthrough refers to the set-off sequence under the applicable rules and demonstrates how IGST, CGST and SGST credits and liabilities appear in the payment columns. Because the Table 9 fields have different editability, check which values are system-generated and which can be edited, then reconcile the result with the filed GSTR-3B data.
Part V: Tables 10 to 14 for specified later-period reporting
Part V captures specified FY 2025–26 items reported in the following period. The video explains the tables this way:
| Table | Topic covered in the walkthrough |
|---|---|
| 10 | FY 2025–26 invoices, debit notes and upward amendments reported in the following period within the relevant cut-off |
| 11 | FY 2025–26 credit notes and downward amendments reported in the following period |
| 12 | Specified FY 2025–26 ITC reversals made in the following period; additional to Table 7 as explained in the video |
| 13 | Specified FY 2025–26 ITC first claimed in the following period, subject to the table instructions and reclaim distinctions covered in the video |
| 14 | Differential tax and interest related to the adjustments in Tables 10 and 11 |
The video points out an automated total turnover line in Part V and explains how the portal derives it from the related tables. Compare that total with the turnover in the books and review any difference rather than accepting the system figure without checking.
Tables 15 and 16: refunds, demands and specified information
The walkthrough describes Table 15 as covering refund applications and demand information, including amounts claimed, sanctioned, rejected, pending, confirmed, paid and remaining. It notes that the table is treated as optional in the help text discussed in the video, while also explaining what to report when the relevant transactions exist.
Table 16 covers specified information such as purchases from composition taxpayers, deemed supplies relating to goods sent to a job worker and goods sent on approval where the relevant conditions apply. The video notes that the current help text it reviewed did not show the same optional wording as Table 15, and advises reporting applicable transactions. Check the live form instructions for your facts before filing.
Table 17: outward HSN summary and the 22 September rate change
Table 17 is the outward HSN summary and is the portal change highlighted at the beginning of the video. For FY 2025–26, the HSN details are auto-populated from the relevant GSTR-1 and GSTR-1A data. Review the number of records and the HSN-wise values, add missing entries if required, and compare taxable values and tax amounts with the annual turnover and return records.
The walkthrough stresses the rate-wise split for goods or services with a rate change on 22 September 2025. The same HSN may therefore have separate lines for supplies made at different rates during the year. The HSN and rate summary should reconcile to the outward supply data; an auto-filled total is not a substitute for that check.
The video also compares the FY 2024–25 and FY 2025–26 presentation of Table 17 and explains that the current year’s prefilled data still needs review because a source HSN entry may be missing or incorrect.
Table 18 and Table 19: inward HSN and late fee
Table 18 contains the inward HSN summary. The walkthrough says the help text it reviewed treated Table 18 as optional, and shows it separately from mandatory outward HSN reporting. Check the current-year instructions and complete it where required for the case.
Table 19 shows the system-calculated late fee and its payment. The video checks the available cash ledger balance and notes that late fee is paid in cash. It also explains that the portal may require the taxpayer to create a challan if the cash balance is insufficient. The applicable late fee depends on the legal provisions and taxpayer category, so review the amount generated on the portal and the relevant notification.
GSTR-9 filing sequence on the GST portal
The final filing demonstration follows this sequence:
- Complete the table entries and save the form.
- Compute liability.
- Preview and review the draft GSTR-9 PDF.
- Complete the declaration and select the authorised signatory.
- Check that any additional cash required, including late fee, has been paid.
- Submit the return using DSC or EVC, as applicable.
The video notes that the File button may remain disabled until the draft PDF has been previewed, the declaration is completed and the authorised signatory is selected, or until a cash payment requirement is cleared.
12-point GSTR-9 pre-filing checklist from the walkthrough
Before filing, use the video’s checklist to confirm the following:
- Relevant GSTR-1, GSTR-1A and GSTR-3B returns for FY 2025–26 are filed.
- Portal comparison reports have been reviewed for liability and ITC differences.
- Books, GSTR-1 and GSTR-3B turnover figures have been reconciled.
- Credit notes and amendments have been checked in the relevant tables.
- ITC reported in Table 6 is classified and supported by the source records.
- Table 6A1 is reviewed for the prior-year ITC distinction described in the video.
- Reversals and reclaims are mapped to Tables 6, 7, 8 or 13 as applicable.
- Table 8D differences have a documented explanation, including the Table 8C items.
- Table 7 includes only the relevant current-year reversals, with missed amounts handled through the applicable route.
- Part V adjustments reported in the following period are checked through the relevant cut-off.
- Table 17’s auto-populated HSN summary and rate-wise data have been reviewed.
- The draft PDF, tax payment, late fee and final filing details have been checked before submission.
Final takeaways for filing GSTR-9 FY 2025–26
The video closes with five practical reminders:
- The tax payment period and the return table mapping need to be understood together.
- GSTR-9 is not a way to claim fresh ITC or make an ITC reversal; use the applicable return or payment process.
- Keep prior-year ITC separate from the current-year credit as the relevant tables require, and do not leave a required ITC row blank.
- Every material difference, including a Table 8D or Table 4N versus Table 9 difference, should have a working paper behind it.
- Reconcile first and file after reviewing the draft; early filing can affect the cut-off discussed in the video, and GSTR-9 cannot be revised.
The objective of this GSTR-9 filing guide is to show how the form’s tables connect with books, GSTR-1, GSTR-3B, GSTR-2B and the GST portal ledgers. For the live screen-by-screen demonstration and the ₹62 reconciliation example, watch the complete video above.
