Businesses registered under GST need to review their annual GST records carefully before filing their annual returns. For the financial year 2025-26, the GST Network (GSTN) has announced that the facility to file GSTR-9 and GSTR-9C has been enabled on the GST portal. This update is important for businesses and tax professionals preparing their annual GST compliance. Before starting the filing process, taxpayers should check their pending returns, reconcile their records and verify the information available on the GST portal.
What Is GSTR-9?
GSTR-9 is the annual return used to report relevant GST information for a financial year. It brings together details relating to outward supplies, input tax credit, taxes paid and other information reported during the year. Before preparing GSTR-9, businesses should review their regular GST returns and accounting records to identify any differences that may need attention.
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What Is GSTR-9C?
GSTR-9C is a reconciliation statement associated with the annual GST return. Where applicable, it helps reconcile the figures reported in the GST annual return with the relevant figures in the taxpayer’s financial statements. Taxpayers should verify whether GSTR-9C applies to their business for the relevant financial year. Applicability should be checked against the current provisions and notifications rather than assumed to be the same for every registered taxpayer.
Read More:- Multistate GST Registration
GSTN Update for FY 2025-26
According to GSTN’s advisory dated 13 October 2026, the filing facility for GSTR-9 and GSTR-9C for FY 2025-26 was enabled on the GST portal from 8 October 2026. GSTN has also advised taxpayers to ensure that all applicable GSTR-1 and GSTR-3B returns for FY 2025-26 have been filed. These filings are required for the GSTR-9/9C filing tile to become available on the portal. If the annual return option is not visible, taxpayers should first review the filing status of their applicable GSTR-1 and GSTR-3B returns for the financial year. For official information, taxpayers can refer to the GST portal advisory:
https://www.gst.gov.in/newsandupdates/read/677
How to Prepare for GSTR-9 and GSTR-9C Filing
Businesses can prepare for annual return filing by following these steps:
1. Check Pending GST Returns
Review the filing status of all applicable GSTR-1 and GSTR-3B returns for FY 2025-26. Complete any pending filings before proceeding with the annual return.
2. Reconcile Sales and Purchase Records
Compare sales and purchase information in the accounting books with the relevant GST return data. Investigate differences before finalising the annual return.
3. Review Input Tax Credit
Check the input tax credit figures recorded in the books and compare them with the relevant GST records. Identify differences and review their treatment under the applicable GST provisions.
4. Verify Tax Payments
Review the tax liability and payment details reported during the financial year. Make sure the figures are supported by the business records and filed returns.
5. Check the Annual Return Details
Review the information available on the GST portal and verify it against the business’s records. Auto-populated information should also be checked carefully before filing.
6. Confirm GSTR-9C Applicability
Determine whether GSTR-9C is applicable to the taxpayer for FY 2025-26 under the relevant rules and notifications. Do not rely on assumptions or thresholds from an earlier financial year without checking the current requirements.
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What If the GSTR-9/9C Filing Tile Is Not Available?
If the annual return filing tile is not visible on the GST portal, taxpayers should first confirm that all applicable GSTR-1 and GSTR-3B returns for FY 2025-26 have been filed. If the problem continues or assistance is required, GSTN has advised taxpayers to raise a support ticket through its helpdesk:
https://selfservice.gstsystem.in/
Keep the relevant GSTIN details, financial year and filing-status information available when seeking assistance.
Why Careful GST Reconciliation Matters
Annual return preparation is an opportunity to review GST information for the entire financial year. Differences between accounting records and GST returns can require further investigation, so businesses should not rely only on the figures displayed on the portal. A structured review can help businesses identify inconsistencies, organise supporting documents and prepare their annual return more carefully. The final treatment of any difference should be based on the applicable GST provisions and the facts of the transaction.
Get Assistance With GST Compliance
Preparing annual GST returns may require reviewing regular returns, reconciling accounting records and checking the applicability of relevant forms. Businesses that need support can explore professional GST filing and compliance services. Paytaxs provides GST Services, including GST return filing, reconciliation and compliance assistance.
Related GST Resources
Explore these additional GST guides and updates for more information on GST compliance:
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Multistate GST Registration Guide
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GST Appeal Against a Nil Demand Order
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GSTN E-Way Bill Changes Update
For assistance with GST return filing and compliance, visit Paytaxs GST Services.
Read More:- GST Portal Filing Update and Preparation Guide
Conclusion
The GSTR-9 and GSTR-9C filing facility for FY 2025-26 has been enabled on the GST portal from 8 October 2026, according to GSTN’s advisory dated 13 October 2026. Taxpayers should ensure that all applicable GSTR-1 and GSTR-3B returns for the financial year are filed before proceeding. They should also review their accounting records, reconcile relevant figures and verify the applicability of the annual return requirements. For portal-related difficulties, taxpayers can raise a ticket through the GSTN helpdesk. For assistance with GST filing and compliance, visit Paytaxs
