New GST notifications clarify mandatory and optional tables in GSTR-9 and GSTR-9C for FY 2025-26, including relaxations and exemption thresholds. Small taxpayers may benefit from simplified reporting.
Updated Filing Requirements for GSTR-9 and GSTR-9C (FY 2025-26)
The Central Board of Indirect Taxes and Customs (CBIC) has issued revised guidelines on the annual return forms GSTR-9 and GSTR-9C for the financial year 2025-26. The notification introduces relaxations in reporting requirements and clarifies which tables are mandatory versus optional based on taxpayer category and turnover.
Taxpayers with annual turnover below ₹5 crore are exempt from GSTR-9C audit. Certain tables in GSTR-9, such as reconciliation of input tax credit (Table 6B), are now optional for small filers. The department has also extended the due date for specific auto-drafted fields to allow manual verification.
These changes aim to reduce compliance burden. Practitioners should review the updated annexures and advise clients on eligibility for relaxed filing. The notification underscores a shift toward risk-based audits rather than blanket compliance mandates, especially for low-risk taxpayers.
