The GST annual return (GSTR-9) and, where applicable, the reconciliation statement (GSTR-9C) for FY 2025-26 are due by 31 December 2026, unless extended.
What to reconcile
Compare turnover in books with GSTR-1 and GSTR-3B, match input tax credit with GSTR-2B, and identify ITC to be reversed. Differences found now can still be corrected in the current period’s returns.
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