How to File GSTR-9 FY 2025-26 | Last Chance to Correct Mistakes! |GSTR-9 FY 2025-26 New Changes

Описание: Complete, step-by-step masterclass on filing your GSTR-9 Annual Return for FY 2025-26 live on the GST portal. Avoid departmental notices, scrutiny risks, and irreversible ITC lapses by learning exact 3B vs 2B reconciliation and table-by-table filing rules. ‪@cadeveshthakur‬ #gst #gstr9

In this comprehensive Part 2 guide, CA Devesh Thakur breaks down all 19 tables in detail. Learn how to handle major portal updates including auto-populated Table 17 (HSN summary), the new Row 7A2, Table 6A1 previous year splits, and how to resolve the critical negative Table 8D warning.

📌 What You Will Learn:
✔ Key Legal Deadlines: 30th Nov cutoff & 31st Dec due date compliance
✔ Registers & Ledgers: Matching 8 electronic ledgers and downloading portal summaries
✔ Live Case Study: Fixing differences across Books, GSTR-1, and GSTR-3B
✔ Tables 4 to 19 Demystified: Outward supplies, inward supplies, and reversals
✔ ITC Reversal & Reclaim Rules: Detailed application of Rule 37, 37A, 42, 43 & Section 17(5)
✔ 12-Point Pre-Filing Checklist: Steps to take before clicking the file button

📚 GSTR-9 Annual Return | FY 2025–26

Learn table-wise filing on the GST portal, reconciliation with comparison reports, and the key checks to complete before you click “File.”

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▶️ GST Annual Return Series — Part 2 of 2
   • How to File GSTR-9 FY 2025-26 | Last Chanc...  

▶️ GST Annual Return Series — Part 1 of 2
   • Masterclass on GST Annual Return GSTR-9 FY...  

🔍 Common Queries Solved in This Video:
• How to file GSTR-9 step by step on the new GST portal
• How to fix and resolve negative balance in Table 8D
• How to report previous year ITC claimed in current financial year (Table 6 vs Table 13)
• Auto-populated Table 17 HSN code summary requirements
• Rectifying GSTR-3B mismatch errors in the annual return

⏳ Video Timestamps (Jump to Any Table):
00:00 - Introduction & Why GSTR-9 Cannot Be Revised
01:50 - 3 Crucial Rules Before Starting Reconciliation
03:12 - 8 Blocks Overview of GSTR-9 Filing
04:36 - 6 Major Portal Changes for FY 2025-26 (Table 17 & Red Highlights)
06:24 - Classification of 19 Tables (Mandatory vs Optional)
08:15 - Key Legal Deadlines & Section 44 Filing Rules
09:44 - The Critical 30th November Cut-Off Explained
11:20 - The Golden Rule: Tax Paid in 3B Determines the Table
12:52 - Nil Return Eligibility Screen (Yes or No?)
13:56 - 5 Mandatory Files to Download Before Starting
15:14 - Checking 8 Electronic Ledgers & Registers
17:12 - Using GST Portal's Free Tax Liability & ITC Comparison Tool
18:32 - Real Client Data: Hunting the ₹62 Liability Difference
20:04 - ITC vs Output Liability Spikes & Scrutiny Risks
22:30 - Pinpointing the Difference in Table 4 vs Table 9
24:50 - Overview of the 6 Parts of GSTR-9
27:58 - Table 4 Breakdown: Taxable Outward Supplies & B2B vs B2C
30:04 - Credit Notes: Where to Report (Table 4I vs Table 11)
33:42 - Table 5: Exempt, Nil-Rated & Non-GST Turnover
37:20 - Table 6: ITC Bifurcation & Significance of New Table 6A1
39:40 - 4 Scenarios: Previous Year ITC Claimed in Current Year
41:50 - Handling ITC Reversals & Reclaims (Circular 170 / Rule 37)
44:10 - Table 6 Live Portal Filling: Solving Negative 6J
45:30 - Mapping GSTR-3B Rows Directly into GSTR-9
47:16 - 6 Practical 3B Mistakes & How to Rectify in GSTR-9
49:10 - Table 7: All ITC Reversals & New Row 7A2
51:52 - Table 8: Reconciling 2B vs Claimed ITC (Understanding Table 8D)
53:40 - When Table 8D Goes Negative: Causes & Fixes
56:30 - Imports & IGST on Bill of Entry (Tables 8G to 8K)
58:20 - The Chain Reaction: Why Leaving 6B Empty Breaks 5 Totals
01:00:50 - Table 9: Tax Paid, Cash Ledger & Setting-Off Liabilities
01:04:02 - Part 5 (Tables 10-14): Previous Year Amendments & Adjustments
01:06:05 - The New Automated Total Turnover Line in Part 5
01:07:30 - Tables 15 & 16: Demands, Refunds & Deemed Supplies
01:09:55 - Table 17: Auto-Populated HSN Summary & Rate Rationalization
01:13:00 - Table 19: System-Generated Late Fees & Cash Payment Rules
01:14:18 - Pre-Filing Checklist: Enabling the File Button
01:16:38 - 12-Point Bulletproof GSTR-9 Filing Checklist
01:18:14 - Final 5 Golden Takeaways & Conclusion

📲 Connect with CA Devesh Thakur:
• Instagram:   / cadeveshthakur.official  
• LinkedIn:   / cadeveshthakur  
• WhatsApp Channel: https://whatsapp.com/channel/0029Va6G...
• X (Twitter): https://x.com/cadeveshthakur
• Facebook:   / cadevesh  
• Pinterest:   / cadevesht  
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Disclaimer:
The content shared on this channel is purely for educational purposes. As a Chartered Accountant, I strive to provide accurate and insightful information related to GST, income tax, accounting, and tax planning. However, this content should not be considered as professional advice or a substitute for personalized consultation.