GSTR-9 and GSTR-9C: Annual Return for FY 2025-26
In short
The GST annual return for FY 2025-26 is due by 31 December 2026. GSTR-9 is mandatory for regular taxpayers with aggregate turnover above ₹2 crore, and those above ₹5 crore must also file a self-certified reconciliation statement in GSTR-9C. Filing late attracts a late fee under section 47(2) of the CGST Act that runs until both forms are filed.
Every year GST-registered businesses close the financial year twice: once in their books, and once on the GST portal through the annual return. For FY 2025-26 (April 2025 to March 2026) that means Form GSTR-9 and, for larger businesses, the reconciliation statement in Form GSTR-9C. GSTN enabled both forms on the GST portal from 8 October 2026, so the filing window is open now.
This guide covers who must file, the due date, the late fee and the tables that cause most of the work.
What is the due date for GSTR-9 for FY 2025-26?
The due date is 31 December 2026. Section 44 of the CGST Act and rule 80 of the CGST Rules require the annual return, and GSTR-9C where it applies, to be filed on or before 31 December following the end of the financial year, as CBIC restated in Circular No. 246/03/2025-GST of 30 January 2025.
Section 44 allows the Commissioner to extend the date on the GST Council's recommendation. As of 30 October 2026, there is no extension for FY 2025-26: GSTN's news and advisories carry only the advisory enabling the forms, and the recommendations of the 57th GST Council meeting on 8 October 2026 do not change the annual return date.
| Form | Who files | FY 2025-26 due date |
|---|---|---|
| GSTR-9 | Regular taxpayers with aggregate turnover above ₹2 crore | 31 December 2026 |
| GSTR-9C | Taxpayers with aggregate turnover above ₹5 crore, along with GSTR-9 | 31 December 2026 |
Who must file GSTR-9?
Every registered person must file an annual return under section 44, except an Input Service Distributor, a person deducting tax at source under section 51, a person collecting tax at source under section 52, a casual taxable person and a non-resident taxable person, as the GST Council's guide to annual returns lists them. Composition taxpayers have a separate annual return and do not file GSTR-9.
Small businesses are now exempt. Notification No. 15/2025-Central Tax of 17 September 2025 exempts registered persons with aggregate turnover up to ₹2 crore in a financial year from filing the annual return, for FY 2024-25 and later years, under the first proviso to section 44(1). The GST Council's September 2025 newsletter summarises it. So for FY 2025-26:
- Aggregate turnover up to ₹2 crore: GSTR-9 not required.
- Above ₹2 crore and up to ₹5 crore: GSTR-9 only.
- Above ₹5 crore: GSTR-9 and GSTR-9C.
When is GSTR-9C required?
GSTR-9C is required when aggregate turnover in the financial year exceeds ₹5 crore. It is a reconciliation statement that matches the turnover, tax and input tax credit declared in GSTR-9 with the audited annual financial statements.
Before 1 August 2021, the statement had to be certified by a chartered accountant or cost accountant. Since then, rule 80(3) has required a self-certified GSTR-9C filed along with GSTR-9, according to Circular No. 246/03/2025-GST. The professional certification has gone, but the reconciliation itself has not, and any difference between the books and the returns has to be explained in the form.
What is the late fee for filing GSTR-9 late?
Section 47(2) of the CGST Act charges ₹100 for every day of delay, up to 0.25% of turnover in the State or Union territory. The state GST law has a matching provision, so the effective fee is ₹200 a day, capped at 0.5% of turnover in the State, according to the GST Council's annual return guide.
For smaller taxpayers, Notification No. 07/2023-Central Tax of 31 March 2023 waives the central tax late fee above lower limits, for FY 2022-23 onwards:
| Aggregate turnover in the year | Central tax late fee | Cap (central tax) |
|---|---|---|
| Up to ₹5 crore | ₹25 per day | 0.02% of turnover in the State |
| Above ₹5 crore and up to ₹20 crore | ₹50 per day | 0.02% of turnover in the State |
| Above ₹20 crore | ₹100 per day (section 47(2)) | 0.25% of turnover in the State |
The table shows the central tax amount. A matching amount is payable under the state GST law, so the total is double.
For example, a business with turnover of ₹3 crore in one State that files its annual return 20 days late pays ₹25 × 20 = ₹500 of central tax late fee, plus a matching state tax amount.
Is a late fee charged if only GSTR-9C is filed late?
Yes. Circular No. 246/03/2025-GST clarifies that where GSTR-9C is required, the annual return is not complete until both GSTR-9 and GSTR-9C are filed, and the late fee runs from the due date until the date the complete return is filed. It is one late fee, not two.
GSTN's consolidated FAQ on GSTR-9 and GSTR-9C explains how the portal applies this. GSTR-9C has a table for late fee payable and paid, and the system works out the fee from the filing dates. If GSTR-9 is filed on time and GSTR-9C is filed seven days after the due date, seven days' fee appears in GSTR-9C. If GSTR-9 is filed five days late and GSTR-9C two days after that, five days' fee is charged with GSTR-9 and two days with GSTR-9C.
What do you need before you can file?
All GSTR-1 and GSTR-3B returns for the year must be filed first. GSTN's advisory of 13 October 2026 says the GSTR-9 tile is enabled only when every GSTR-1 and GSTR-3B for FY 2025-26 has been filed. Once it opens, most of the form is auto-populated from GSTR-1, GSTR-1A, IFF, GSTR-2B and GSTR-3B.
Before you file, gather:
- the sales register, purchase register and ledgers for the year, reconciled with GSTR-1 and GSTR-3B;
- GSTR-2B for the year, and for the months after the year end in which credit for the year was claimed;
- details of credit reversed and reclaimed, with the reasons;
- the HSN summary of outward supplies; and
- for GSTR-9C, the audited financial statements.
Which GSTR-9 tables need the most care?
Input tax credit tables cause most of the mismatches. GSTN's consolidated FAQ, written for FY 2024-25, explains the current form, and it notes that next year's reporting follows the same notified form unless it is amended. The points that matter most:
| Table | What it shows | Common issue |
|---|---|---|
| 6A1 | Credit of the previous year claimed in this year, other than credit reclaimed under rules 37 and 37A | Reporting previous-year credit as this year's |
| 6H | Credit reclaimed, including reclaims under rules 37 and 37A | Mixing up 6A1 and 6H |
| 8A | Credit for the year as per GSTR-2B, including invoices of the year that appear in GSTR-2B of the following months up to the time limit | Differences with the books |
| 8C | Credit of the year first claimed in the next year within the time limit | Including credit that was claimed, reversed and then reclaimed |
| 12 and 13 | Credit of the year reversed, or availed, in the next year | Leaving them blank when credit moved across years |
GSTN adds that the 8A figure shown online is correct, while the downloadable 8A Excel can include extra records, such as reverse charge supplies or invoices amended into another year.
Two other answers from the same FAQ save time. Tax paid under reverse charge for one year in the next year's GSTR-3B is reported in the annual return of the year in which it was paid. Non-GST purchases are not reported anywhere in GSTR-9, because the notified form has no table for them.
How do you fix mistakes found while preparing GSTR-9?
Unpaid tax can be paid with the annual return. Towards the end of GSTR-9, the portal offers the option to pay any additional liability through Form DRC-03, selecting "Annual Return" as the cause of payment, according to the GST Council's annual return guide. Interest is payable on tax paid late.
The annual return cannot be used to claim input tax credit you missed. Credit for FY 2025-26 had to be claimed in GSTR-3B by the time limit under section 16(4), which is 30 November 2026 or the date the annual return is filed, if earlier. That is why reconciling credit with GSTR-2B through the year matters more than any fix in GSTR-9.
Is anything changing for small taxpayers?
Possibly, but not for FY 2025-26. At its 57th meeting on 8 October 2026, the GST Council approved in principle a concept note for an optional Annual Return Quarterly Payment (ARQP) scheme for taxpayers with aggregate turnover up to ₹5 crore in the preceding year who make only B2C supplies, according to the PIB press release. It is an in-principle approval of a concept, not a notified scheme. The Council also recommended waiving the late fee on GSTR-3B for taxpayers with turnover up to ₹5 crore who file by the end of the month in which the return was due, which does not change the annual return late fee.
What should you do now?
If your turnover for FY 2025-26 is above ₹2 crore:
- Confirm that every GSTR-1 and GSTR-3B for April 2025 to March 2026 is filed.
- Reconcile sales and input tax credit in the books with GSTR-1, GSTR-3B and GSTR-2B, including credit claimed up to 30 November 2026.
- If turnover is above ₹5 crore, finalise the audited accounts early enough to prepare GSTR-9C.
- Pay any shortfall through DRC-03 and file both forms before 31 December 2026.
Our GST return filing service prepares GSTR-9 and GSTR-9C along with the monthly returns. The same month brings other year-end deadlines: the belated and revised income tax return dates and, for companies, the MGT-7 or MGT-7A annual return. New businesses can see where GST fits in the compliance checklist for a new private limited company.
Frequently asked questions
What is the last date to file GSTR-9 for FY 2025-26?
31 December 2026. Section 44 of the CGST Act and rule 80 of the CGST Rules require the annual return for a financial year to be filed by 31 December of the following year. No extension has been notified for FY 2025-26 as of 30 October 2026, so plan to file before that date.
Is GSTR-9 mandatory if turnover is below ₹2 crore?
No. Notification No. 15/2025-Central Tax of 17 September 2025 exempts registered persons whose aggregate turnover in the financial year is up to ₹2 crore from filing the annual return, for FY 2024-25 and later years. A business with turnover of ₹1.5 crore in FY 2025-26 therefore does not have to file GSTR-9.
What is the turnover limit for GSTR-9C?
GSTR-9C applies when aggregate turnover in the financial year exceeds ₹5 crore. Rule 80(3) of the CGST Rules requires such taxpayers to file a self-certified reconciliation statement in GSTR-9C along with GSTR-9 by 31 December. Below that limit, only GSTR-9 is filed if turnover is above ₹2 crore.
Does GSTR-9C need a CA certificate?
No. Since 1 August 2021, GSTR-9C is self-certified by the taxpayer, as Circular No. 246/03/2025-GST explains. Before that date it had to be certified by a chartered accountant or cost accountant. Most businesses still have a professional prepare it, because it reconciles the returns with the audited accounts line by line.
What is the late fee for GSTR-9 for a turnover up to ₹5 crore?
₹25 per day of central tax, capped at 0.02% of turnover in the State, under Notification No. 07/2023-Central Tax. A matching amount is payable under the state GST law, so the total is ₹50 per day, capped at 0.04% of turnover in the State. The fee runs for each day after 31 December until the return is filed.
What is the maximum late fee for a late annual return?
Under section 47(2), the late fee is ₹100 per day of central tax, capped at 0.25% of turnover in the State or Union territory, with a matching state tax amount, so effectively ₹200 a day up to 0.5%. For turnover up to ₹20 crore, Notification No. 07/2023-Central Tax lowers the central tax fee to ₹25 or ₹50 a day, capped at 0.02% of turnover in the State.
Is late fee charged separately for GSTR-9 and GSTR-9C?
No. CBIC Circular No. 246/03/2025-GST says the late fee is one fee for the complete annual return. Where GSTR-9C is required, the return is complete only when both forms are filed, so the fee runs from the due date until the later of the two is filed. The portal calculates it automatically.
Which taxpayers are exempt from filing GSTR-9?
Input Service Distributors, persons deducting tax at source under section 51, persons collecting tax at source under section 52, casual taxable persons and non-resident taxable persons do not file GSTR-9. Composition taxpayers file their own annual return instead. Regular taxpayers with aggregate turnover up to ₹2 crore are also exempt.
Why is the GSTR-9 tile not showing on the GST portal?
The GSTR-9 tile is enabled only after every GSTR-1 and GSTR-3B for the financial year has been filed, according to GSTN's advisory of 13 October 2026. File any pending monthly or quarterly returns first. If the tile still does not appear, GSTN asks taxpayers to raise a ticket on its self-service helpdesk.
When was GSTR-9 for FY 2025-26 enabled on the portal?
GSTN enabled GSTR-9 and GSTR-9C for FY 2025-26 on the GST portal from 8 October 2026, according to its advisory dated 13 October 2026. The forms open for a taxpayer once all of that year's GSTR-1 and GSTR-3B returns are filed.
What is Table 8A of GSTR-9?
Table 8A shows the input tax credit for the year as per GSTR-2B. GSTN explains that it includes invoices of the year that suppliers reported up to the time limit in the following year, and excludes invoices of the previous year. An Excel download on the GSTR-9 dashboard lists the documents behind the figure.
What is Table 6A1 of GSTR-9?
Table 6A1 captures input tax credit of the previous financial year that was claimed during the current year, other than credit reclaimed under rules 37 and 37A. It is deducted from the total credit in Table 6A, so that only the current year's credit is split into Tables 6B to 6H.
Can I claim missed input tax credit through GSTR-9?
No. The annual return cannot be used to claim input tax credit. Credit for FY 2025-26 had to be claimed in GSTR-3B by 30 November 2026, or by the date the annual return is filed if earlier, under section 16(4). Missed credit after that time limit is generally lost.
How do I pay additional tax found while preparing GSTR-9?
Pay it through Form DRC-03, selecting Annual Return as the cause of payment. The portal offers this option towards the end of GSTR-9. Interest is payable for the period of delay, so pay before filing rather than waiting for a notice.
Which annual return covers reverse charge tax paid in the next year?
In the year in which it was paid. GSTN's FAQ, relying on a CBIC press release of 3 July 2019, says reverse charge tax for one year paid in the next year's GSTR-3B is reported, with the related credit, in the annual return of the year of payment. Any turnover difference this causes is explained in GSTR-9C.
Are non-GST purchases reported in GSTR-9?
No. GSTN's consolidated FAQ on GSTR-9 and GSTR-9C says the notified form has no specified table for non-GST purchases, so they do not need to be reported in the annual return. Keep them correctly recorded in the books, because GSTR-9C reconciles the returns with the audited accounts.
What is the Annual Return Quarterly Payment scheme?
It is a proposed optional scheme for taxpayers with aggregate turnover up to ₹5 crore in the preceding year who supply only to unregistered customers. The GST Council approved its concept note in principle on 8 October 2026. It is not yet notified and does not affect the annual return for FY 2025-26.
