The Institute of Chartered Accountants of India (ICAI) has issued the revised December 2025 Edition of the “Technical Guide on GST Annual Return (Form GSTR-9)”, aimed at strengthening GST compliance, professional capacity building, and improving taxpayer awareness across the country. The publication has been prepared by the GST & Indirect Taxes Committee of ICAI and incorporates all amendments made up to 4th December 2025.
The Guide provides comprehensive and structured guidance on the preparation and filing of GSTR-9, covering every table of the form along with illustrations, expert insights, reconciliations, and reporting instructions. It further includes updates on ITC bifurcation, treatment of reversals, reporting of IGST on imports, reconciliation of interest and penalties, reporting of original invoices in Part V, and revised instructions regarding Electronic Credit Ledger payments.
Speaking on the launch of the publication, President of ICAI, said that the revised guide will support industry, trade and professionals in ensuring accurate and efficient filing of the GST Annual Return, which remains a critical component of self-assessment-based tax compliance. He emphasized ICAI’s continued commitment to strengthening GST transparency and simplifying compliance procedures.
The Foreword highlights the steady evolution of GST into a robust, transparent and technology-enabled taxation framework, noting that the introduction of GST 2.0 is taking India towards a more citizen-focused and business-friendly tax ecosystem, with better digitisation and ease of compliance.
The Preface to the publication reiterates the role of the GST & Indirect Taxes Committee in knowledge dissemination, stakeholder support and constructive representation before policy-makers, ensuring that practical concerns of professionals are addressed in legislative updates. ICAI has also invited suggestions and feedback from professionals to continuously upgrade GST knowledge resources.
Background
Under Section 44 of the CGST Act, every registered taxpayer—except specified exempt categories—is required to furnish an annual return in Form GSTR-9 for every financial year by 31st December following the end of the year, unless extended by notification.
From FY 2024-25 onwards, registered persons with aggregate turnover up to ₹2 crore are exempted from filing the Annual Return.
Availability
The “Technical Guide on GST Annual Return (Form GSTR-9) – December 2025 Edition” is available on the ICAI website for purchase and reference.
The Technical Guide can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/Technical-Guide-on-GST-Annual-Return-Form-GSTR-9-December-2025-edition.pdf
