GSTR-9 and 9C for FY 2025-26: Tables 8 to 13 and the 30 November Cut-Off

GSTR-9 for FY 2025-26 is due on 31 December 2026. The date that decides most of its tables comes earlier: 30 November 2026, written into section 16(4).

Who files, and when the return opens

• Due date. Rule 80(1) of the CGST Rules requires the annual return in GSTR-9 by 31 December following the end of the financial year. A composition taxpayer files GSTR-9A.
• GSTR-9C. Under rule 80(3), a registered person whose aggregate turnover in the year exceeds ₹5 crore also furnishes a self-certified reconciliation statement in GSTR-9C along with the annual return.
• Up to ₹2 crore. Notification No. 15/2025-Central Tax of 17 September 2025 exempts registered persons with aggregate turnover up to ₹2 crore from filing the annual return, from FY 2024-25 onwards.
• The return opens last. GSTN's FAQ says GSTR-9 is enabled only once every GSTR-1 and GSTR-3B for the year has been filed. For FY 2024-25 the returns were enabled on 12 October 2025.
• Three years, then barred. An annual return cannot be filed after three years from its due date. GSTN began enforcing that on the portal from the November 2025 tax period, and GSTR-9 and 9C for FY 2020-21 were among the first barred, from 1 December 2025.
• One late fee. The late fee under section 47(2) is for the complete annual return, GSTR-9 and GSTR-9C together, as Circular No. 246/03/2025-GST clarified. GSTN's FAQ Q24 explains the split: GSTR-9 runs from the due date to its filing; GSTR-9C runs from the later of the due date and the GSTR-9 filing date to its own filing, and GSTR-9C carries a Table 17 for the late fee.

The date that decides the tables: 30 November 2026

Section 16(4) of the CGST Act says a registered person cannot take input tax credit on an invoice or debit note after the thirtieth day of November following the end of the financial year to which it pertains, or the furnishing of the relevant annual return, whichever is earlier.

Two things follow directly from those words:

• ITC of FY 2025-26 not taken by 30 November 2026 is lost.
• Filing GSTR-9 for FY 2025-26 before 30 November 2026 ends that window on the filing date.

The same date bounds Part V of the return. The instructions to GSTR-9 look at returns of April to October of the next year filed up to 30 November.

Part V: Tables 10 to 14

As the instructions to GSTR-9 describe them for FY 2024-25:

• Table 10: supplies or tax of the year increased through invoices, debit notes or upward amendments, furnished in GSTR-1, GSTR-1A or IFF for April to October of the next year and filed up to 30 November.
• Table 11: supplies or tax of the year reduced through amendments or credit notes, in the same window.
• Table 12: ITC of the year reversed through returns of the next year filed up to 30 November.
• Table 13: ITC of the year availed in returns of April to October of the next year filed up to 30 November.
• Table 14: differential tax paid on account of Tables 10 and 11.

GSTN's FAQ Q21 notes that the relabelling of Tables 12 and 13 did not change what is reported in them.

Table 8: what 8A reads and what 8C holds

• 8A. For FY 2024-25, Table 8A took the records of that year appearing in GSTR-2B of the year, added records of that year appearing in GSTR-2B of April to October 2025, and left out records of the previous year that appeared in GSTR-2B of April to October 2024 (FAQ Q3). On that pattern, FY 2025-26 looks at GSTR-2B up to October 2026.
• IMS. IMS has no direct effect on GSTR-9: records accepted or deemed accepted reach GSTR-2B, and GSTR-2B is what Table 8A reads (FAQ Q4).
• The 8A download. The invoice-wise Excel can hold records that the online Table 8A does not, such as reverse-charge supplies and invoices amended across years. GSTN says the online figure is the correct one (FAQ Q12).
• 8C. Only ITC of the year that was missed altogether and first claimed in GSTR-3B Table 4A5 of the next year by the time limit. ITC claimed, reversed and reclaimed does not go in Table 8C; its reclaim goes in Table 13 (FAQ Q15 to Q17).
• 8B and 6H. Table 8B is populated from Table 6B only, so a reclaim in Table 6H no longer creates a difference in Table 8D (FAQ Q18).
• Imports. IGST on imports of the year goes in Table 8G, ITC on them taken in the next year in Table 8H1, and the same ITC in Table 13 (FAQ Q19).

Table 6A1 and the reclaim rules

• 6A1 holds ITC of the preceding year claimed or reclaimed in the current year for a reason other than rules 37 and 37A (FAQ Q8).
• Rules 37 and 37A. ITC reversed and reclaimed under those rules is ITC of the year it is reclaimed in, and goes in Table 6H of that year, never in 6A1 or in Table 13 of the earlier year (FAQ Q8, Q9 and Q25).
• Earlier years' reversals. ITC of the preceding year reversed in this year's GSTR-3B is not reported in Table 7, which carries the current year's ITC only (FAQ Q27).

Route a credit

GSTR-9C points from the same FAQ

• Table 12B of GSTR-9C may not match for FY 2024-25, because Table 7J of GSTR-9 no longer carries ITC of the earlier year; the difference is explained in Table 13 of GSTR-9C (FAQ Q28).
• Table 7J of GSTR-9 can differ from Table 4C of GSTR-3B for the same reason (FAQ Q29).

What is not yet known for FY 2025-26

As at 12 September 2026, GSTN has issued no advisory or FAQ on GSTR-9 or 9C for FY 2025-26. For FY 2024-25 the returns were enabled on 12 October 2025, FAQs followed on 16 October 2025, and the consolidated FAQ on 17 December 2025. Until the FY 2025-26 advisory arrives, the table rules above are the FY 2024-25 rules carried one year forward.