GST update — CBIC circulars of 26 October 2026: no change for GSTR-9/9C. For FY 2025-26 the due date remains 31 December 2026; taxpayers with turnover up to ₹2 crore are exempt from GSTR-9, and GSTR-9C applies above ₹5 crore. Both forms are now available on the GST portal.
Quick answer: GSTR-9 is the annual GST return every regular taxpayer with turnover above ₹2 crore must file. For FY 2025-26, the due date is 31st December 2026. Taxpayers under ₹2 crore are exempt but can file voluntarily. Miss the deadline and late fees pile up at ₹200 per day until you file.
What Is GSTR-9?
GSTR-9 is a consolidated annual return that brings together everything you filed through the year, GSTR-1 (outward supplies), GSTR-3B (summary returns and tax paid), and your input tax credit claims. Instead of a fresh filing, it’s a reconciliation: matching your monthly/quarterly returns against your books for the full financial year.
Think of it as GST’s version of closing the books. The department uses it to check that what you reported month to month actually adds up over twelve months.
Who Needs to File GSTR-9
Applicability depends on aggregate turnover for the financial year:
- Turnover above ₹2 crore — GSTR-9 filing is mandatory
- Turnover up to ₹2 crore — exempt, but can file voluntarily if you want a complete compliance record
- Turnover above ₹5 crore — also required to file GSTR-9C, a reconciliation statement self-certified against your audited financial statements
Aggregate turnover is calculated on a PAN-India basis, not per GSTIN, and includes taxable, exempt, and export supplies. If you hold multiple GST registrations across states, you still file one GSTR-9 per GSTIN, but the ₹2 crore threshold is checked against your combined turnover.
A few categories are exempt regardless of turnover: composition scheme taxpayers (who file GSTR-9A instead), casual taxable persons, non-resident taxable persons, Input Service Distributors, and those paying TDS/TCS under GST.
GSTR-9 Due Date for FY 2025-26
The due date is 31st December 2026, following the standard rule of 31st December after the close of the financial year. The government occasionally extends this through official notification, so it’s worth checking the GST portal as the date approaches rather than assuming the standard deadline will hold.
Late Fees for Missing the Deadline
Delay attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of your turnover in the relevant state. There’s no late fee on the IGST component. On top of the flat fee, 18% annual interest applies to any unpaid tax from the due date until payment.
Beyond the direct cost, persistent non-filing can restrict your ability to file returns for the next financial year and may trigger scrutiny or notices under Section 46 of the CGST Act.
What Goes Into GSTR-9
The form runs across 6 parts and 19 sections, but most of it draws directly from returns you’ve already filed:
- Details of outward supplies, split between taxable and exempt
- Inward supplies and input tax credit availed, classified as inputs, input services, and capital goods
- ITC that needs to be reversed due to ineligibility
- Tax paid as declared in your GSTR-3B filings through the year
- Particulars of demands, refunds, and any transactions from the previous financial year reported in returns of the current year
The bulk of the work isn’t filling in new numbers, it’s reconciling GSTR-1, GSTR-3B, and your books so the figures in GSTR-9 actually tie out. Mismatches here are the most common reason GSTR-9 filings get flagged.
How to Prepare for GSTR-9 Filing
- Reconcile GSTR-1 vs GSTR-3B vs books for the full financial year, not just spot months
- Check ITC claimed vs ITC eligible under GSTR-2B, and reverse any ineligible credit
- Confirm HSN-wise summary of outward supplies matches your invoicing records
- Verify turnover against your audited or provisional financials to confirm whether GSTR-9C also applies
- File early rather than waiting for late December, when portal load and last-minute errors tend to spike
Note: Due dates and turnover thresholds are set by CBIC notification and can change. This guide reflects the standard position for FY 2025-26 as of 2026; confirm your specific applicability and deadline with your CA before filing.
Related: see our full guide on GST services.