GSTR-9 is the once-a-year GST return that sums up everything you reported in your monthly or quarterly returns. For FY 2025-26, the GSTR-9 due date is 31 December 2026. Because FY 2025-26 included the big GST rate change of 22 September 2025, this year's annual return needs more care than usual. This guide shows who must file and how to prepare.
What is GSTR-9?
GSTR-9 is the annual return for regular GST taxpayers. It brings together:
- Outward supplies (sales) reported in GSTR-1
- Tax paid through GSTR-3B
- Input tax credit (ITC) claimed and reversed
- HSN-wise summary, refunds, demands and late fees
It is filed under section 44 of the CGST Act and Rule 80 of the CGST Rules.
Who must file GSTR-9 for FY 2025-26?
| Taxpayer | GSTR-9 | GSTR-9C |
|---|---|---|
Regular taxpayer, aggregate turnover up to ₹2 crore | Exempt (optional) | No |
Regular taxpayer, turnover above ₹2 crore up to ₹5 crore | Yes | No |
Regular taxpayer, turnover above ₹5 crore | Yes | Yes, self-certified |
Composition taxpayer | No (files GSTR-4 instead) | No |
Casual taxable persons, non-residents, ISDs, TDS/TCS deductors | No | No |
Aggregate turnover is counted PAN-wise across India, so all GSTINs under one PAN are added together.
What is GSTR-9C?
GSTR-9C is a reconciliation statement comparing the turnover and tax in your audited financial statements with what you reported in GST returns. It is self-certified by the taxpayer; a CA's certification is no longer mandatory.
GSTR-9 due date
The due date under Rule 80 is 31 December following the end of the financial year. For FY 2025-26, that is 31 December 2026, unless the government notifies an extension. No extension had been announced as of 5 November 2026.
Late fee
Late filing attracts a daily late fee, capped as a percentage of turnover based on your turnover slab, as notified by CBIC. Check the latest notification on the GST portal before filing late.
Points to watch for FY 2025-26
The 22 September 2025 rate change
GST rates on many goods and services changed from 22 September 2025. Your sales and purchases before and after that date may carry different rates. Make sure GSTR-1 rate-wise figures, credit notes and your books all match across the change.
Table 8A and the Invoice Management System (IMS)
Table 8A (ITC as per GSTR-2B) is auto-filled from the portal. With IMS in use, invoices you accepted, rejected or kept pending affect what shows there. Compare it with your purchase register.
HSN summary
Report HSN codes at the required digit level for your turnover. Errors here are a common cause of notices.
A reconciliation checklist before filing
- Sales: match GSTR-1 totals with your sales register and GSTR-3B.
- Amendments: note amendments made in FY 2026-27 returns (up to the cut-off) for FY 2025-26 invoices.
- ITC: compare GSTR-3B ITC with GSTR-2B and the purchase register; identify reversals (Rule 42/43, blocked credits under section 17(5)).
- Tax paid: check cash and credit ledger payments match liability.
- Credit and debit notes: confirm they are reported in the right year.
- Advances, RCM and exports: check reverse charge payments and zero-rated supplies.
- Late fees and interest: list what was paid during the year.
- Books vs returns: for turnover above ₹5 crore, prepare GSTR-9C differences with reasons.
How to file GSTR-9
- Log in to gst.gov.in → Services → Returns → Annual Return.
- Pick FY 2025-26 and answer the questionnaire.
- Download the auto-drafted GSTR-9 and the GSTR-1/3B summaries.
- Edit tables where your reconciled figures differ.
- Compute liabilities; pay any extra tax through DRC-03.
- Preview, then file with DSC or EVC.
Common mistakes
- Treating GSTR-9 as a "copy-paste" of GSTR-3B.
- Claiming new ITC in GSTR-9 (it cannot be claimed here).
- Missing GSTIN-wise filing when you have several registrations.
- Ignoring differences that later turn into notices.
If your GSTIN status shows anything other than "Active", sort that first. See our blog on GSTIN suspended or cancelled status.
Frequently asked questions
What is the GSTR-9 due date for FY 2025-26?
The due date is 31 December 2026 under Rule 80 of the CGST Rules, unless the government notifies an extension.
Is GSTR-9 mandatory for turnover below ₹2 crore?
No. Regular taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 for FY 2025-26, though they may file voluntarily.
Who needs to file GSTR-9C?
Taxpayers with aggregate turnover above ₹5 crore must file GSTR-9C, a self-certified reconciliation statement, along with GSTR-9.
Can I claim missed input tax credit in GSTR-9?
No. GSTR-9 is a summary of what was already reported. Missed ITC has to be claimed in GSTR-3B within the time allowed by law.
How do I pay extra tax found while preparing GSTR-9?
Pay it through Form DRC-03 on the GST portal before filing GSTR-9, along with interest where applicable.
Get it done right
Above ₹2 crore turnover, or worried about the 22 September rate change? Our CA team reconciles your books and returns and files GSTR-9 and 9C before 31 December. File your GST annual return with TaxQue →
