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Enter your annual sales, purchase, ITC, and tax payment data to generate a GSTR-9 summary. The tool also compares your totals against GSTR-3B figures to flag discrepancies before filing.
Enter your FY totals (sum of all months). You can get these from your GSTR-3B summary on the GST portal.
GSTR-9 is the annual return that consolidates all your monthly/quarterly GSTR-1 and GSTR-3B data for the entire financial year. It provides a comprehensive summary of outward supplies, inward supplies, ITC claimed, ITC reversed, tax paid, and any additional liability.
Filing GSTR-9 is important because it is the final reconciliation between what you reported in individual returns and the actual annual figures. Any discrepancy can trigger scrutiny, so use this tool to check your numbers before filing.
For FY 2025-26, the due date for GSTR-9 filing is 31st December 2026. Businesses with turnover above ₹5 crore must also file GSTR-9C (reconciliation statement) audited by a Chartered Accountant or self-certified.
GSTR-9 has 19 tables organized into 6 parts. Understanding the structure helps you fill it correctly:
| Part | Tables | What It Covers |
|---|---|---|
| Part I | 1-3 | Basic details — GSTIN, legal name, FY |
| Part II | 4 | Outward supplies — B2B, B2C, exports, SEZ, nil-rated |
| Part III | 5 | Inward supplies — inter-state, imports, ISD credits |
| Part IV | 6-8 | ITC details — availed, reversed, ineligible, net ITC |
| Part V | 9 | Tax paid — IGST, CGST, SGST, cess (cash + ITC) |
| Part VI | 10-19 | Other info — amendments, demands, refunds, HSN summary |
These are the most common issues businesses face when reconciling GSTR-9 with their monthly returns:
GSTR-1 vs GSTR-3B outward supply mismatch
Usually caused by amendments, credit notes, or invoices reported in different months. Reconcile month-wise and ensure all amendments in GSTR-1 are reflected in corresponding GSTR-3B adjustments.
ITC claimed in GSTR-3B exceeds GSTR-2B
This happens when ITC is claimed provisionally before GSTR-2B confirmation. Check if supplier has filed their GSTR-1. Any excess must be reversed with interest at 18% per annum.
HSN summary does not match invoices
Table 17 (HSN-wise outward summary) often has rounding issues. Ensure HSN codes match your invoice-level data. Many software tools auto-populate this — verify before filing.
Credit note / debit note not reconciled
Credit notes issued in GSTR-1 must be reflected as reduced liability in GSTR-3B. Debit notes add to liability. Check that the net effect matches between both returns.
Late ITC claims not reported correctly
ITC claimed in later months (within the time limit) must still map to the correct financial year in GSTR-9. Table 8A auto-populates from GSTR-2A/2B — verify against your books.
Last updated: May 2026 | Based on Form GSTR-9 and CGST Rules