Compliance Check list and beyond towards GST ANNUAL RETURNS FY 2025-26 | GSTR-9 and GSTR-9C | By J the app

The GST annual return is more than a consolidation of periodic returns - it is the final statement of a company's GST position for the financial year.

This paper examines the key reconciliations across books, GSTR-1, GSTR-3B, GSTR-2B and financial statements, while addressing the revised FY 2025-26 reporting requirements.

It provides a practical corporate safeguard framework to identify discrepancies, validate tax positions, document explanations and secure management sign-off before filing GSTR-9 and GSTR-9C.