GSTR-9 Before December 31: A Preparation Checklist From Your Billing Data
Published: 10/9/2026
Category: GST
The GST annual return for FY 2025-26 is usually due by 31 December 2026. A checklist to reconcile sales, purchases, ITC and amendments from your billing data before your CA files.
The GST annual return (GSTR-9) for FY 2025-26 is usually due by 31 December 2026. Very small taxpayers have been exempted from filing it in past years based on turnover, and businesses above a higher threshold also file a reconciliation statement (GSTR-9C). Check the current notifications for your turnover. Either way, the work is mostly reconciliation: matching your books with what you reported in GSTR-1 and GSTR-3B. Doing it in November makes December calm.
Reports to pull from your billing and accounting system
- Month-wise sales register (B2B and B2C), with tax by rate
- Credit and debit notes issued, month-wise
- Month-wise purchase register with ITC
- Credit notes received from suppliers
- HSN-wise summary of sales
- Advances received and adjusted
- Amendments made in later months (for example, corrections reported in the following year)
- Your filed GSTR-1, GSTR-3B and GSTR-2B for each month (download from the portal)
The reconciliation checklist
| Check | Common issue |
|---|
| Books sales vs GSTR-1 | Invoices missed or reported twice |
| GSTR-1 vs GSTR-3B tax paid | Liability reported in the wrong month |
| ITC in books vs GSTR-2B | Supplier invoices missing or late |
| ITC claimed vs GSTR-3B | Credit claimed but not eligible, or eligible but not claimed |
| Credit notes | Issued in books but not reported, or the other way round |
| HSN summary | Codes or quantities not matching |
| Amendments | Changes made after year end that belong to the year |
Fix what you can before filing
Some differences can be explained, some need payment of tax with interest, and some credit may be lost if not claimed in time. Your CA will decide the treatment; your job is to bring clean reports and a list of differences with reasons.
Make next year easier
- Reconcile monthly, not annually
- Act on supplier invoices in IMS every week
- Use one billing system for all counters and branches
- Keep credit notes linked to the original invoices
Where BizFlow fits
BizFlow exports month-wise sales, credit notes, HSN summaries and purchase registers in formats your CA can compare directly with GSTR-1, GSTR-3B and GSTR-2B. See GST billing and e-invoicing.
Frequently asked questions
Q: When is GSTR-9 for FY 2025-26 due?
A: The usual due date is 31 December 2026. Check CBIC notifications for any extension or exemption based on turnover.
Q: Can I revise GSTR-9 after filing?
A: GSTR-9 cannot be revised after filing, which is why reconciliation before filing matters.
Sources
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