Common GSTR-9 Mistakes for FY 2025-26 and How to Avoid Them
GSTR-9 errors often come from unreconciled books, incorrect treatment of prior-period adjustments and incomplete ITC review. Use this practical checklist before filing.
Most GSTR-9 errors are not caused by the annual-return form itself. They come from unresolved monthly differences.
1. Using GSTR-1 total as book turnover without reconciliation
Financial statement revenue and GST turnover can differ because of advances, Schedule III accounting presentation, exports, deemed supplies, credit notes or timing issues.
2. Ignoring amendments filed in the next financial year
Previous-year invoices and amendments reported later should be tracked separately so annual-return tables are not duplicated.
3. Treating every GSTR-2B credit as eligible
Blocked credit, non-business expenses and reversal rules still need separate review.
4. Missing reverse-charge liability
RCM should be reconciled from the books and not only from return auto-population.
5. Ignoring Section 16(4) cut-off
ITC for prior-year invoices is subject to the statutory 30 November / annual-return timing rule, subject to applicable special provisions.
6. Filing annual return before closing financial statements
Where the books are still changing, annual GST reconciliation is likely to need rework.
Finish the books, reconcile GST, document differences and then file GSTR-9.