What is Notification 05/2026-Central Tax about?

It notifies the CGST (Amendment) Rules, 2026, dated 26 October 2026. Amendments 56 and 57 extend the GSTR-9 and GSTR-9C relaxations to FY 2025-26 and later years. It takes effect from 1 November 2026.

Is GSTR-9 mandatory for FY 2025-26?

Yes, if your aggregate turnover exceeds ₹2 crore. Up to ₹2 crore, filing is optional under Notification 15/2025-CT.

Who needs to file GSTR-9C for FY 2025-26?

Taxpayers with aggregate turnover above ₹5 crore. GSTR-9C is self-certified. No CA certification is needed.

Which GSTR-9 tables are optional for FY 2025-26?

Tables 15, 16 and 18 are optional. Tables 5D to 5F, 5H to 5K and 6B to 6D allow combined reporting. All other tables stay mandatory, where applicable.

Are Tables 12 and 13 of GSTR-9 optional now?

No. Both remain mandatory. Report reversals in Table 12 and late ITC claims in Table 13, without netting.

Did the notification add any new tables?

No. The form structure stays the same as FY 2024-25.

What is the GSTR-9 due date for FY 2025-26?

31 December 2026. Plan for this date. Do not count on an extension.

Can I revise GSTR-9 after filing?

No. The portal has no revision option. Pay any extra tax through Form DRC-03.

My turnover is ₹1.5 crore. Should I file GSTR-9 anyway?

Filing is optional. Some businesses file to keep a clean annual record for banks, investors and due diligence. Decide based on how accurate your monthly returns are.

GSTR-9 and GSTR-9C Mandatory vs Optional Tables for FY 2025-26: What Notification 05/2026 Changes

Quick answer: Notification No. 05/2026-Central Tax, dated 26 October 2026, makes the GSTR-9 and GSTR-9C reporting relaxations permanent from FY 2025-26 onwards. No new tables are added. You keep the same optional tables as FY 2024-25. File both returns for FY 2025-26 by 31 December 2026.

GSTR-9 and GSTR-9C FY 2025-26 at a Glance

Item	Detail
Notification	No. 05/2026-Central Tax, G.S.R. 919(E)
Date issued	26 October 2026
Rules	CGST (Amendment) Rules, 2026, Amendments 56 and 57
Effective from	1 November 2026
Applies to	FY 2025-26 and every later year
New tables added	None
GSTR-9 threshold	Optional up to ₹2 crore, mandatory above
GSTR-9C threshold	Mandatory above ₹5 crore, self-certified
Due date	31 December 2026
Last date to claim FY 2025-26 ITC	30 November 2026

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What Changed and Why It Matters to You

The relaxations no longer expire each year. Until now, the GSTR-9 and GSTR-9C instructions named specific years, such as “FY 2023-24 or FY 2024-25”. Every December, businesses and their accountants waited for CBIC to extend them.

Notification 05/2026-CT inserts the words “FY 2025-26 onwards” into those instructions. The options now carry forward on their own.

Tables covered:

GSTR-9: Tables 5D to 5F, 5H to 5K, 6B to 6D, 15, 16, 17 and 18
GSTR-9C: Tables 5B to 5N and Table 14

What this means for you:

You prepare FY 2025-26 returns in the same format as FY 2024-25.
You plan working papers for future years with certainty.
Your compliance cost stays flat. No new data fields to collect.

The same notification amends registration, refund, e-invoicing and other return rules across 67 clauses. This guide covers the annual return changes only.

Who Must File GSTR-9 and GSTR-9C for FY 2025-26

Your aggregate turnover decides it. Aggregate turnover is computed on a PAN basis, across all your GST registrations in India.

Aggregate turnover (FY 2025-26)	GSTR-9	GSTR-9C
Up to ₹2 crore	Optional (Notification 15/2025-CT)	Not required
Above ₹2 crore, up to ₹5 crore	Mandatory	Not required
Above ₹5 crore	Mandatory	Mandatory

Three rules to remember:

GSTR-9C is self-certified since FY 2020-21. No CA signature is required.
File GSTR-9 first. The portal blocks GSTR-9C until GSTR-9 is filed.
The GSTR-9 tile opens only after every GSTR-1 and GSTR-3B for the year is filed.

GSTR-9 Mandatory and Optional Tables for FY 2025-26

Most GSTR-9 tables stay mandatory. The relaxations let you combine or skip a few detail rows.

Table	What it covers	Status from FY 2025-26
4A to 4G, 4I to 4L	Taxable outward supplies and adjustments	Mandatory, where applicable
5A to 5C1	Supplies without payment of tax	Mandatory, where applicable
5D, 5E, 5F	Exempt, nil-rated and non-GST supplies	Relaxed: exempt and nil-rated combined in 5D, non-GST shown separately
5H to 5K	Credit notes, debit notes, amendments	Relaxed: separate reporting optional
6A	ITC as per GSTR-3B	Auto-populated
6A1	FY 2024-25 ITC claimed in FY 2025-26	Mandatory, where applicable
6B to 6D	ITC on inward supplies	Relaxed: inputs and input services combined; capital goods separate
6E to 6M	Other ITC details	Mandatory, where applicable
7A to 7G	ITC reversals and ineligible ITC	Mandatory, where applicable
8A to 8K	ITC reconciliation, including 8H1 (imports)	Mandatory, where applicable
9	Tax payable and tax paid	Mandatory
10 to 13	FY 2025-26 items reported in April to November 2026	Mandatory, where applicable
15	Refunds and demands	Optional
16	Composition, deemed and approval-basis supplies	Optional
17	HSN summary of outward supplies	Mandatory, per instructions
18	HSN summary of inward supplies	Optional

Understand which purchases qualify for ITC and which credits are restricted under GST by reading our guide on blocked credits under GST

GSTR-9C Mandatory and Optional Tables for FY 2025-26

Two GSTR-9C sections are optional. Every other table stays mandatory, where applicable.

Table	What it covers	Status from FY 2025-26
5B to 5N	Line-by-line adjustments between books and GST turnover	Optional
14	Expense-head-wise ITC reconciliation	Optional
5A, 5O to 5R, 6 to 10	Turnover and tax paid reconciliation, with reasons	Mandatory
11	Additional tax payable found on reconciliation	Mandatory, where applicable
12 and 13	ITC reconciliation between books and GSTR-9, with reasons	Mandatory
16	Tax payable on unreconciled ITC	Mandatory, where applicable

Optional does not mean the gap disappears. If your audited turnover and GST turnover differ by ₹12 lakh, you still owe an explanation. Unexplained gaps trigger most ASMT-10 scrutiny notices.

What Stays Strict: Tables You Cannot Skip

The notification extends relaxations. It does not soften the tables made compulsory for FY 2024-25. These remain mandatory:

Table 6A1: ITC of the previous year claimed in the current year.
Table 8H1: Import ITC matched against ICEGATE customs data.
Tables 12 and 13: ITC of FY 2025-26 reversed or claimed in FY 2026-27 returns. Report both in full. Do not let them off.
Table 17: HSN at 6 digits if turnover exceeds ₹5 crore. HSN at 4 digits if turnover is ₹5 crore or less.

Businesses can also refer to our guide on GST rates and HSN/SAC codes to understand product and service classification under GST.

The Chhota CFO View: When to Use the Options, and When Not To

Optional saves time. It does not always save you from questions. Here is how we advise clients:

Use the 5D merge and the 6B to 6D merge. They cut preparation time with no scrutiny risk.
Skip Tables 15, 16 and 18 if your data is clean. These rarely drive notices.
Fill GSTR-9C Tables 5B to 5N when your turnover gap exceeds 1% of turnover. A clear line-wise explanation now prevents an ASMT-10 notice later.
Fill Table 14 if your ITC is high relative to expenses. Officers compare ITC to expense heads in the books.
Keep working papers for every table you skip. You will need them if a notice arrives three years later.

Example: A Bengaluru IT services firm with ₹6 crore turnover shows ₹18 lakh unbilled revenue in its books. Without Table 5B to 5N detail, the ₹18 lakh gap looks like suppressed turnover. Two lines in Table 5 explain it in full.

Not Sure Which GSTR-9 and GSTR-9C Tables to Report?

Avoid reporting errors with professional GST reconciliation and annual return support.

Get assistance from Chhota CFO before filing your returns.

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Key Dates for FY 2025-26 Annual Returns

Date	What happens
8 October 2026	GSTR-9 and GSTR-9C enabled on the GST portal
26 October 2026	Notification 05/2026-CT issued
1 November 2026	Relaxations take effect
30 November 2026	Last date to claim FY 2025-26 ITC, or the GSTR-9 filing date if earlier (Section 16(4))
31 December 2026	Due date for GSTR-9 and GSTR-9C

File early with care. Filing GSTR-9 before 30 November 2026 closes your FY 2025-26 ITC window on the filing date. Complete your ITC review first.

GSTR-9 Late Fee in INR

Aggregate turnover	Late fee per day (CGST + SGST)	Maximum (of turnover in the State)
Up to ₹5 crore	₹50	0.04%
Above ₹5 crore, up to ₹20 crore	₹100	0.04%
Above ₹20 crore	₹200	0.5%

Source: Notification 07/2023-Central Tax.

Worked example: A Pune manufacturer with ₹8 crore turnover files GSTR-9 on 30 January 2027. That is 30 days late.

Late fee: ₹100 x 30 days = ₹3,000
Split: ₹1,500 CGST and ₹1,500 SGST
Cap: 0.04% of ₹8 crore = ₹32,000. The fee stays below the cap.

The late fee is the smaller cost. Interest at 18% on any short-paid tax, plus a scrutiny notice, costs far more.

Your 7-Step Pre-Filing Checklist

File every GSTR-1 and GSTR-3B for FY 2025-26. The GSTR-9 tile stays locked until you do.
Reconcile Table 8A with GSTR-2B. For FY 2025-26, Table 8A picks FY 2025-26 invoices in GSTR-2B up to October 2026.
Review ITC before 30 November 2026. Claim any missed credit in your October 2026 GSTR-3B.
Fill Tables 12 and 13 gross. Never net reversals against late claims.
Check HSN codes in Table 17. Split by rate where one HSN carried two rates after the GST rate change of 22 September 2025.
Match GST turnover with audited financials. This is the heart of GSTR-9C.
Pay any shortfall through Form DRC-03 before filing. GSTR-9 cannot be revised once filed.

Why Choose Chhota CFO for GSTR-9 and GSTR-9C Filing?

GST Reconciliation: Match ITC, GST returns and financial records.
Annual Return Support: Assistance with GSTR-9 and GSTR-9C preparation and filing.
Notice Assistance: Support in responding to GST scrutiny notices.
Business-Focused Guidance: Practical GST compliance support for MSMEs and startups.

Chhota CFO helps businesses across India manage GST compliance with greater accuracy and confidence.

Need help with your annual GST returns? Contact Chhota CFO.

Get Your Annual Return Right the First Time

GSTR-9 cannot be revised. One wrong table stays on record for years.

Chhota CFO prepares GSTR-9 and GSTR-9C, reconciles ITC with GSTR-2B and books, and replies to GST scrutiny notices for MSMEs and startups across India.

Book a free 15-minute annual return review before 30 November 2026:

Email: mgmt@chhotacfo.com
Phone or WhatsApp: +91 97397 36999
Website: chhotacfo.com

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Disclaimer: This article is for general information. It is based on Notification No. 05/2026-Central Tax and related CBIC instructions as reported on 1 November 2026. Read the official notification or consult a professional before filing.