ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]

The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the December 2025 edition of its Technical Guide on GST Annual Return (Form GSTR‑9).

The Goods and Services Tax (GST) in India has evolved steadily since its introduction, with reforms aimed at simplification, transparency, and digital efficiency. The annual return in Form GSTR‑9 plays a pivotal role in consolidating a taxpayer’s yearly GST transactions, covering outward and inward supplies, input tax credit (ITC) availed and reversed, and taxes paid.

Recognising the importance of accurate reporting and the challenges posed by periodic amendments, the Institute of Chartered Accountants of India (ICAI) has issued the December 2025 edition of its Technical Guide on Form GST Annual Return (Form GSTR‑9).

The foreword by ICAI President CA. Charanjot Singh Nanda highlights the journey of GST toward a more citizen-focused and business-friendly framework under “GST 2.0.” He highlights that the guide is designed to help professionals remain well‑informed of developments and ensure efficient preparation of annual returns.

The preface further notes that refinements in law and portal functionalities have streamlined compliance, reduced ambiguity, and enhanced the ease of doing business. Updates in Form GSTR‑9, particularly in ITC reporting, system‑populated disclosures, and reconciliation features, have enhanced accuracy and completeness in filings.

This edition of the guide, updated with amendments up to 4 December 2025, encapsulates several key changes. These include modified disclosure requirements in ITC tables, treatment of reversals, reporting of IGST credit on imports, granular reconciliation of interest and penalties, reporting of original invoices in Part V, and revised instructions regarding payment through the Electronic Credit Ledger. The Guide aims to provide comprehensive, structured and user-friendly guidance to taxpayers

Each table of Form GSTR‑9 is explained in detail, supported by clarifications, illustrations, and expert commentary. The guide also addresses optional entries for FY 2024‑25 and guides composition taxpayers filing GSTR‑9A.

The contents of the publication are structured to aid practitioners in navigating the form systematically. Chapters cover registers for outward, inward, export, advance, import, reverse charge, and stock transactions, followed by statutory provisions and a detailed analysis of each part of Form GSTR‑9.

Appendices include the full form, relevant notifications, GSTN advisories, press releases, and FAQs updated as of December 2025. This ensures that readers have access to both statutory references and practical clarifications in one consolidated resource.

The GST & Indirect Taxes Committee, chaired by CA. Rajendra Kumar P and vice‑chaired by CA. Umesh Sharma has played a central role in revising and updating the guide. The committee acknowledges contributions from ICAI leadership, technical experts, and the Secretariat, underscoring the collaborative effort behind the publication.

The guide is intended not only as a compliance tool but also as a capacity‑building resource, supporting members through webinars, publications, and representations before policymakers.

ICAI has invited feedback from readers to further refine the guide, recognising that evolving legal and judicial developments may lead to differing interpretations. The publication reflects ICAI’s ongoing mission to bridge regulatory authorities and the profession, ensuring that practical concerns are constructively addressed in policy formulation.

With its comprehensive coverage, structured analysis, and practical orientation, the December 2025 edition of the Technical Guide on Form GSTR‑9 is expected to serve as a valuable companion for chartered accountants, taxpayers, and industry professionals in ensuring accurate, efficient, and compliant filing of annual GST returns.

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