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

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.” 📄 Get the PDF notes: Join my WhatsApp Channel 👉 https://whatsapp.com/channel/0029Va6G... ▶️ 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   • Threads: https://www.threads.com/@cadeveshthak... 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.