GST SALES RETURN MISSING 2025-26 FY

As per section 34 (2) of the CGST Act 2017 ( please refer ) , last date to report missing  credit note ( sales return) of F.Y 25-26 in the return is 30th November 2026 or annual return whichever is earlier . 

So late date is 30th November 2026 .

The earlier reply has the date right. Some practical points on top.

1. Section 34(2) lets the supplier reduce output tax through a credit note only if it is declared in a return by 30 November 2026 (or the annual return date, if that is earlier). A credit note issued for FY 2025-26 sales can be reported in a 2026-27 period return, as long as that is within the date.
2. Condition. The recipient's ITC must not be passed back unreduced. If the buyer has kept the ITC and the credit note is not matched, the tax reduction can be questioned. So confirm the buyer reverses it.
3. Missed the date. The credit note is still valid commercially, but you cannot cut your output tax with it. The tax stays paid, so check this before the year-end cut-off, not after.
4. Keep the original invoice number, date and credit note number on file for each entry.

If many notes are pending, report them in this month's return rather than waiting for November.

adding one angle for marketplace sellers, since returns are the usual reason for this. the section 34(2) limit is for the credit note: for fy 2025-26 supplies it has to be declared in a return by the earlier of 30 nov 2026 or the annual return date. so returns received for fy 2025-26 sales but not yet reported should go into the sep/oct 2026 return, not wait till november.

for b2c sales (amazon/flipkart/myntra type) the buyer is a consumer with no itc, so the "recipient has not taken itc" worry mentioned above does not really arise. what matters is the credit note records: original invoice number and date, credit note number and date, state and rate.

reporting is generally net of returns state-wise and rate-wise in the b2cs section of the month you report them. if a state/rate nets negative, check how the portal accepts it for your return, or ask your consultant. the eco's tcs is also on net value, so the return reduces its gstr-8 figure in some other month, which is why the two numbers may not match month to month.

please verify the exact table treatment on the portal for your period before filing.

Practical deadline check: 30 Nov 2026 is the date by which the FY 2025-26 credit note must be declared in a return, so the October 2026 GSTR-1 (due 11 Nov) — or the October IFF (due 13 Nov) for QRMP filers — is effectively the last window; the November return is filed in December and is too late, and if you file GSTR-9 earlier, the window closes on that date.