Prepare for GSTR-9 and GSTR-9C annual return filing for FY 2025–26 with GST compliance support from PROACTIVE GROUP. We assist businesses, government suppliers, contractors and B2B organisations with GST return filing, annual reconciliation and compliance requirements.
The infographic highlights important annual GST return requirements, including turnover-based filing applicability, reconciliation checks and key compliance dates.
🔹 GSTR-9: Generally optional or exempt for eligible taxpayers with aggregate annual turnover up to ₹2 crore, subject to applicable notifications and exemptions.
🔹 GSTR-9: Generally mandatory for regular taxpayers with aggregate annual turnover above ₹2 crore, subject to applicable exemptions.
🔹 GSTR-9C: Generally applicable to taxpayers exceeding ₹5 crore in aggregate annual turnover, subject to applicable rules and exemptions.
🔹 Reconciliation checklist: Match turnover figures, input tax credit, GST rates, HSN details, reverse charge liability, credit notes, amendments and tax payments before filing.
🔹 Key dates highlighted: 30 November 2026 for the specified FY 2025–26 input tax credit deadline and 31 December 2026 for GSTR-9 and applicable GSTR-9C filing, subject to applicable statutory provisions and notifications.
Businesses should review their books of accounts, GSTR-1, GSTR-2B and GSTR-3B records carefully before submitting annual returns. Since annual returns generally cannot be revised after filing, accurate reconciliation is essential.
Contact PROACTIVE GROUP for GST consultancy, annual return preparation, reconciliation assistance and ongoing compliance support.
