The Goods and Services Tax Annual Return, Form GSTR-9, is a year-end compliance requirement for regular GST-registered taxpayers. For the financial year 2025-26, it consolidates the details reported through GSTR-1 and GSTR-3B during the year, including outward supplies, input tax credit, tax paid, and demands or refunds.
The due date for filing GSTR-9 for FY 2025-26 is 31 December 2026. The GST portal has already enabled filing, and taxpayers must ensure all monthly or quarterly GSTR-1 and GSTR-3B returns for the year are filed before accessing the annual return. Businesses with turnover above ₹5 crore must also file GSTR-9C, a self-certified reconciliation statement between GSTR-9 and their audited financial statements, by the same deadline.
This update is particularly important for FY 2025-26 because taxpayers need to carefully reconcile transactions affected by GST rate changes, HSN reporting, and input tax credit provisions. Since no extension has been announced so far, timely preparation and reconciliation are essential to avoid late fees and compliance issues.
Filing Overview & Applicable Thresholds
| Form | Aggregate Turnover | Status for FY 2025-26 | Due Date |
| GSTR-9 | Up to ₹2 crore | Exempt under Notification No. 15/2025-Central Tax, subject to its conditions | Not applicable if exempt |
| GSTR-9 | Above ₹2 crore | Mandatory | 31 December 2026 |
| GSTR-9C | Above ₹5 crore | Mandatory, self-certified reconciliation statement | 31 December 2026 |
Under Section 44 of the CGST Act and Rule 80, GSTR-9 is required; GSTR-9C applies to taxpayers whose aggregate turnover exceeds ₹5 crore.
Filing Prerequisites
- File all pending GSTR-1 and GSTR-3B returns for FY 2025-26 first; GSTN has stated this is required to enable the GSTR-9/9C tile.
- GSTR-9C must be filed on or after GSTR-9, and both must be completed by 31 December 2026.
- GSTR-9 cannot be revised once filed, so reconcile outward supplies, ITC, tax paid, and GSTR-2B/annual accounts before submission.
Late Fees Structure
If filed after the due date, late fees apply per day under Section 47 of the CGST Act:
- Turnover up to ₹5 crore: ₹50 per day (₹25 CGST + ₹25 SGST), capped at 0.04% of aggregate turnover.
- Turnover from ₹5 crore to ₹20 crore: ₹100 per day (₹50 CGST + ₹50 SGST), capped at 0.04% of aggregate turnover.
- Turnover above ₹20 crore: ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.50% of aggregate turnover.
Important Related Date
- For FY 2025-26 ITC, the general time limit is the earlier of 30 November 2026 or the date of filing GSTR-9. Filing GSTR-9 early can therefore close the ITC-claim window before 30 November.
- Bottom line: Plan to file GSTR-9 and GSTR-9C if applicable by Thursday, 31 December 2026, unless the government announces an extension.
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