Quick Summary
The Goods and Services Tax Network (GSTN) has made the annual return filing facility available on the GST portal for FY 2025-26. Taxpayers covered by the applicable provisions can now access the forms and begin preparing their annual GST returns. The development is particularly relevant for businesses that need to reconcile their books of accounts with GST returns filed during the financial year. Starting the process early can help taxpayers identify reporting differences, verify ITC claims and
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FAQ :
GSTR-9 is the annual return consolidating all GST-related information for a financial year. GSTR-9C is a reconciliation statement comparing the annual return data with audited financial statements or books of accounts for taxpayers exceeding a specific turnover threshold.
The due date for filing GSTR-9 and GSTR-9C for FY 2025-26 is displayed as December 31, 2026, on the GST portal.
Registered taxpayers must file GSTR-9 unless exempt. Taxpayers with an aggregate turnover of up to ₹2 crore are exempt from filing GSTR-9, subject to notification conditions.
Registered taxpayers whose aggregate turnover exceeds ₹5 crore are required to furnish GSTR-9C, the reconciliation statement, along with their annual return.
Filing early helps taxpayers identify reporting differences, verify input tax credit claims, avoid last-minute filing problems, and reduce the risk of errors and portal delays.
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