Every GST-registered business in India must close out its financial year with the most important annual compliance under the GST regime - GSTR-9, the GST Annual Return. For the financial year 2025-26, this return is due on 31 December 2026.
Unlike monthly or quarterly returns such as GSTR-1 and GSTR-3B, GSTR-9 is a comprehensive annual summary of all transactions, input tax credits, taxes paid, and adjustments made throughout the year. Missing this deadline - or filing it inaccurately - can result in penalties, scrutiny notices, and blocked e-way bill generation.
This guide explains who must file GSTR-9, what it contains, how it differs from GSTR-9C, and what you must do before December 2026.
What is GSTR-9?
GSTR-9 is the annual return filed by all regular GST taxpayers. It consolidates all the data you have already filed in your periodic returns - GSTR-1 (outward supplies) and GSTR-3B (summary return) - into a single annual document. The return covers:
- All outward supplies (sales), categorised by tax rate and type
- All inward supplies (purchases) and Input Tax Credit (ITC) availed
- ITC reversed due to ineligibility
- Taxes paid across CGST, SGST, and IGST heads
- HSN-wise summary of outward and inward supplies
- Amendments, late credits, and adjustments made during the year
Think of GSTR-9 as a reconciliation of your entire year of GST activity. It allows the tax department to cross-check your monthly data against the annual picture.
GSTR-9 Due Date for FY 2025-26
The due date for filing GSTR-9 for FY 2025-26 is 31 December 2026. The GST portal typically enables annual return filing from October of the following financial year. Historically, the government has extended this deadline in some years - always check the latest CBIC notifications for any changes.
Who Must File GSTR-9?
As per CBIC Notification No. 15/2025-Central Tax, GSTR-9 is mandatory for all regular GST-registered taxpayers with aggregate annual turnover exceeding Rs 2 crore. Specifically:
|
Taxpayer Category |
GSTR-9 Requirement |
|---|---|
|
Regular taxpayer, turnover above Rs 2 crore |
Mandatory |
|
Regular taxpayer, turnover up to Rs 2 crore |
Optional (deemed filed on due date if not filed) |
|
Composition scheme taxpayer |
File GSTR-4 instead (not GSTR-9) |
|
Non-resident taxable persons |
Not required - file GSTR-5 |
|
OIDAR service providers |
Not required - file GSTR-5A |
|
Input Service Distributors |
Not required |
Note: Even if your turnover is below Rs 2 crore and filing is optional, filing GSTR-9 voluntarily is recommended for maintaining clean records and avoiding future scrutiny.
What is GSTR-9C and Who Must File It?
GSTR-9C is the reconciliation statement that maps the figures in your GSTR-9 against your audited annual financial statements. It is mandatory for taxpayers whose aggregate annual turnover exceeds Rs 5 crore.
From FY 2020-21 onwards, GSTR-9C is self-certified by the taxpayer - it no longer requires a Chartered Accountant certification. However, the reconciliation must be accurate and supported by audited books.
Important: GSTR-9C must be filed alongside GSTR-9 by the same deadline of 31 December 2026. If GSTR-9 is filed on time but GSTR-9C is filed late, late fee applies to GSTR-9C separately.
Penalties for Late Filing
Late filing of GSTR-9 attracts a penalty of Rs 200 per day - Rs 100 under CGST and Rs 100 under SGST - from the due date until the date of actual filing. This is capped based on your turnover:
|
Turnover Slab |
Late Fee Cap |
|---|---|
|
Up to Rs 5 crore |
0.04% of turnover in the state/UT |
|
Rs 5 crore to Rs 20 crore |
0.04% of turnover in the state/UT |
|
Above Rs 20 crore |
0.50% of turnover in the state/UT |
In addition to late fees, repeated non-filing may trigger scrutiny notices under Section 61 of the CGST Act and assessment proceedings. Once filed, GSTR-9 cannot be revised - any errors must be addressed through DRC-03 or refund applications.
Key Updates in GSTR-9 for FY 2025-26
GSTN released important FAQs and updates for GSTR-9 and GSTR-9C in December 2025. Key changes affecting FY 2025-26 filings include:
- Table 6A1 and 6A2: New segregation introduced to separately identify ITC of the preceding financial year claimed in the current year, preventing double reporting
- Table 8H1: New table for imports reported in FY 2024-25 where ITC was availed in FY 2025-26, ensuring reconciliation under Table 8I shows nil difference
- ITC under Rule 37/37A: Reclaimed ITC must be reported in Table 6H of the year in which it is reclaimed, not the original invoice year
- HSN Download Tool: A new tool provides consolidated Table 12 data from GSTR-1/1A to facilitate completion of Table 17 in GSTR-9
What You Must Do Before December 2026
- File all pending GSTR-1 and GSTR-3B returns for FY 2025-26 - GSTR-9 cannot be submitted without all periodic returns being filed
- Reconcile your sales data: Match GSTR-1 figures against your books of accounts and bank statements
- Reconcile your ITC: Cross-check GSTR-2B auto-populated data against your purchase register - resolve any mismatches now
- Review HSN codes: Ensure all outward supplies are correctly classified - HSN summary is mandatory for turnover above Rs 5 crore
- Prepare GSTR-9C if your turnover exceeds Rs 5 crore: Have your audited financial statements ready
- Start by October 2026: The GST portal opens annual return filing from October - do not wait until December
File via: GST Portal - Targolegal
How Targolegal Can Help
Our Targo Accounts service handles your complete GST compliance - including monthly GSTR-1 and GSTR-3B filings, ITC reconciliation, and annual GSTR-9 and GSTR-9C filing. We track your data throughout the year so annual return filing is accurate and on time.
If you need help reconciling your FY 2025-26 GST data or preparing for the December 2026 deadline, contact Targolegal today.
