GSTR 9 questions

Purchase return ka reversal hai kaha pe dikhana hai

GSTR-9 is mandatory for all regular GST taxpayers with annual aggregate turnover above Rs 2 crore for FY 2025-26. Below that threshold, filing is optional but still available. The most commonly confused tables are Table 4 (ITC availed during the year broken by category) and Table 6 (ITC declared via GSTR-3B). If GSTR-3B ITC figures differ from Table 4, GSTR-9 should reflect the actual eligible ITC and any excess already availed in GSTR-3B needs to be reversed. HSN-wise summary in Table 17 is mandatory only for taxpayers above Rs 5 crore (at 6-digit level). The due date for GSTR-9 for FY 2025-26 is December 31, 2026. For a table-wise breakdown of what goes where and how to reconcile ITC figures, this [GSTR-9 annual return filing guide for FY 2025-26](https://taxgarden.in/blog/gstr-9-annual-return-filing-guide-fy-2025-26) covers the full process.