Summary: Filing of GSTR-9 and GSTR-9C for FY 2025-26 requires careful examination of annual turnover, outward supplies, input tax credit, tax payments, amendments and reconciliation differences. Notification No. 05/2026-Central Tax dated 26 October 2026 addresses amendments to the prescribed annual return and reconciliation statement instructions. Taxpayers must understand the reporting requirements applicable to the relevant financial year rather than automatically relying on concessions allowed in earlier years. The article provides a table-wise overview of reporting requirements for GSTR-9, covering outward supplies, exempt and nil-rated transactions, credit and debit notes, ITC claims, reversals, reclaims, tax payments, prior-year adjustments, demands, refunds and HSN-wise reporting. Particular attention is given to the distinction between current-year ITC and credit relating to preceding financial years, including reclaims under Rules 37 and 37A. It also addresses reporting through e-commerce operators under Section 9(5). For GSTR-9C, the discussion identifies turnover reconciliation adjustments and expense-wise ITC reconciliation. Since certain optional reporting facilities have changed over time, taxpayers and professionals should compare each claimed relaxation with the instructions applicable specifically to FY 2025-26. Accurate classification, reconciliation with books of account and return data, and proper documentation of adjustments remain essential for preparing annual GST returns.
(Para 56 & 57 of Notification No-05/2026 dated 26.10.2026)
Key Changes in Annual GST Returns for FY 2025-26
As the deadline for filing GSTR-9 and GSTR-9C approaches in the coming weeks, tax professionals and assessees are gearing up to review the latest requirements and available relaxations. It has become a common practice for the CBIC and the Government to introduce new rules and regulations each year, rather than establishing them for a longer duration.
Key changes made in the current year Annual return can be summarized as follows:
- Reporting of current year data only and disclose previous year data in dedicated (newly inserted data) only.
- Separate reporting of Sales made through E Commerce operators as per Section 9(5)
GSTR-9 for FY 2025-26: Table-Wise Relaxations and Optional Reporting
To assist you in navigating the filing process for FY 2025-2026, I am sharing a synopsis of the key relaxations, concessions, and optional return data applicable to GSTR-9:
| Table | Sub-Table | Particulars | Relaxations for 2025-26 |
|---|---|---|---|
| 4 | Details of Outward Supplies, Inward Supplies under RCM and ADVANCES Received | ||
| 5 | Details of Outward Supply not liable to GST | ||
| 5D & 5E | Exempted Supply and Nil Rated Supply respectively | Option to report value of 5D&5E in a consolidated manner in 5D (i.e. exempt) only | |
| 5H | Credit notes in respect of 5A to 5F (i.e. on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Credit Notes | |
| 5I | Debit notes in respect of 5A to 5F (i.e. on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Debit Notes | |
| 5J & 5K | Supplies Declared through amendments (on export supplies and on supplies to SEZ – non tax based) | Option to report value of 5A to 5F net of Amendments | |
| 6 | ITC Details | ||
| 6A1 | ITC of preceding FY claimed in 3B of Current FY (including Reclaiming of ITC as per Rule 37 / 37A) | NEW PROVISION since FY24-25 | |
| 6B | ITC on Inward Supplies (other than RCM, imports etc.) | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 6C & 6D | ITC on Inward Supplies liable to RCM from “Unregistered dealer” and from “Registered Dealer” respectively | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 6E | ITC on Import of Goods and Services | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs”
This relaxation is withdrawn since FY 2024-25 |
|
| 6H | All ITC availed during the year
Any ITC availed and reversed in preceeding years but reclaimed in current year (only for Rule 37 & 37A) should be reported here (any reclaimed ITC other than Rule 37 & 37A not to be reported here but in 6A1) |
||
| 7 | Details of Reversal of ITC and ineligible ITC | ||
| 7A to 7H | ITC reversal under various sections and rules (except TRANS-1 & TRANS-2) | Option to report value of 7A to 7E in a consolidated manner in 7H only i.e. Other Reversals)
This relaxation is withdrawn since FY 2024-25 |
|
| 8 | Other ITC related information (primarily matching ITC vis~a~vis 2B) | ||
| 9 | Details of TAX Paid during the year (i.e. Annual GST Payment summary as per 3B) | ||
| 10&11 | Sales of FY 2024-25 reported in GSTR-1 of FY 2025-26 | ||
| 12 | Reversal of ITC in FY 2025-26 for the ITC reversed in FY 2026-27 | Option not to fill this table
This relaxation is withdrawn since FY 2024-25 |
|
| 13 | ITC Availed in FY 2026-27 for the ITC belonging to FY 2025-26 | Option not to fill this table
This relaxation is withdrawn since FY 2024-25 |
|
| 14 | Differential tax paid on Table 10 & 11 | ||
| 15 | Details of Demand and Refund | Option not to fill this table | |
| 16 | Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis | Option not to fill this table | |
| 17 | HSN/SAC of Outward Supplies | Report six digits HSN code level if annual turnover >Rs. 5 Crores in Preceding year,
For others- 4digit HSN Code for all B2B transactions |
|
| 18 | HSN/SAC of Inward Supplies | Option not to fill this table |
GSTR-9C for FY 2025-26: Optional Tables and Reconciliation
Regarding GSTR-9C for FY 2025-26, all tables are mandatory, except for:
- Table No 5B to 5N – option to report all such in Table 5O (other reasons)
- Table No. 14, which remains optional for taxpayers.
Conclusion
I firmly believe that tax compliance and business management can be made significantly easier with the right team and proper guidance.
So…
“POOCHO SAHI……. CONFUSION NAHI”
#POOCHOSAHICONFUSIONNAHI
*****
Disclaimer: The information contained in this document is intended solely for dissemination of information and doesn’t aim at soliciting work in any manner. Though meticulous care has been taken but the author assumes no liability in respect of any loss/damage incurred while acting on the basis of information provided. The above framework has been developed by the author after researching since long time and a proprietary intellectual property of the author. The author can be reached at [email protected] and can be called at +91-7011503210.
