GSTR-9 and 9C Optional vs Mandatory Tables FY 2025-26: Complete Compliance Guide

Annual GST Return Filings Approach Deadline

With the statutory due date of 31 December 2026 drawing near, registered taxpayers, chartered accountants and corporate tax teams are working through annual reconciliations for Financial Year 2025-26. The filings are governed by Section 44 of the CGST Act, 2017, read with Rule 80, which together set out the framework for GSTR-9, the annual return, and GSTR-9C, the reconciliation statement.

A persistent difficulty during each annual cycle is telling apart the tables that must be filled and those that may be skipped. Treating a mandatory table as optional, or entering data incorrectly, can set off automated mismatches on the portal or invite scrutiny from tax authorities.

Why the Distinction Matters

GSTR-9 is organised into six parts covering nineteen tables. While relaxations have been introduced over recent years, practitioners still need clarity on which disclosures are compulsory and which are not. Taxpayers should also note that GSTR-9 cannot be revised once submitted. Filing it before all eligible input tax credit for FY 2025-26 has been claimed, up to the 30 November cut-off, can mean losing that credit permanently.

For entities whose aggregate turnover exceeds Rs 5 crore, GSTR-9C connects audited financial statements with the GSTR-9 already filed. Since external CA certification gave way to self-certification, the onus of accurate reconciliation now sits with internal finance teams and management.

What Reconciliation Involves

Matching gross turnover as per audited accounts with taxable turnover reported in GSTR-9 calls for careful documentation of reconciling items, including unbilled revenue, advance receipts, credit notes issued beyond statutory timelines and non-GST supplies. The exercise must also map general ledger expense heads such as legal fees, freight, advertising, reverse charge liabilities and capital goods additions against Table 8 of GSTR-9 and actual GSTR-2B availability. Where tax deficits or e…