1. 1. Before preparing GSTR-9
Collect filed GSTR-1/1A/IFF summaries, GSTR-3B summaries, GSTR-2B/Table 8A details, books, tax payment records and prior-period adjustments. The GST Portal provides system-computed GSTR-9 data and downloadable Table 8A details.
2. 2. Table 4 — Taxable outward and inward supplies
Reconcile annual taxable turnover and tax liability with GSTR-1/1A and GSTR-3B, separating the categories required by the return.
3. 3. Table 5 — Non-taxable outward supplies
Reconcile exempt, nil-rated, non-GST and other relevant outward supplies with the annual sales register.
4. 4. Table 6 — ITC availed
Reconcile ITC claimed during the year from GSTR-3B with books, GSTR-2B and eligible ITC workings.
5. 5. Table 7 — ITC reversed/ineligible
Map reversals to the reason and underlying monthly return. Do not net unrelated adjustments.
6. 6. Table 8 — Other ITC information
Table 8 is a key reconciliation section. From FY 2023-24 onward, Table 8A is based on document details from GSTR-2B subject to the portal's rules; use the downloadable document details for reconciliation.
7. 7. Table 9 — Tax paid
Reconcile tax payable and tax paid by tax head, including interest, late fee, penalty and other amounts. From FY 2024-25 the portal displays revised fields and warnings for differences from system-computed values.
8. 8. Tables 10 and 11
Capture relevant transactions of the financial year declared in returns of the following financial year within the specified period.
9. 9. Tables 12 and 13
Reconcile ITC booked/claimed and reversed in the following year as applicable to the return's structure and instructions.
10. 10. Table 14
Reconcile differential tax and other liability arising from reconciliation, where applicable.
11. 11. Table 15 — Demands and refunds
Reconcile refunds claimed/sanctioned/rejected and demands paid/created with orders and ledgers.
12. 12. Table 16 — Supplies received from specified categories
Review composition supplies, deemed supplies and goods supplied on approval basis as applicable.
13. 13. Table 17 — HSN-wise outward supplies
Reconcile HSN summary with GSTR-1/1A Table 12 and the books. Current portal guidance provides a downloadable consolidated HSN report for FY 2024-25 onward.
14. 14. Table 18 — HSN-wise inward supplies
Prepare from purchase records and applicable HSN/SAC data, following the current return instructions.
15. 15. Final filing
Preview PDF/Excel, investigate differences, compute liabilities, pay applicable late fee and file. Once filed, GSTR-9 cannot be edited.
Final checklist
- All relevant invoices and documents are recorded.
- Taxable value and tax-head classification are reconciled.
- Amendments and credit/debit notes are considered.
- Portal auto-populated data has been reviewed rather than blindly accepted.
- Material differences have a documented explanation.
- Preview and payment/offset have been checked before filing.