GSTR-9 Annual Return for FY 2025-26: Who Must File, Due Date and How to Prepare

What GSTR-9 is

GSTR-9 is the annual GST return. It brings together everything you reported in your monthly or quarterly GSTR-1 and GSTR-3B returns for the year: sales, tax paid, input tax credit claimed, and any corrections.

GSTR-9C is a reconciliation statement filed with it by larger businesses. It matches the figures in GSTR-9 with the audited financial statements.

The GST portal has opened GSTR-9 and GSTR-9C for the financial year 2025-26 (April 2025 to March 2026).

Due date for FY 2025-26

The due date for GSTR-9 and GSTR-9C for FY 2025-26 is 31 December 2026, as shown on the GST portal. The annual return is due by 31 December after the end of the financial year under section 44 of the CGST Act and rule 80 of the CGST Rules, unless the government extends it.

There is a second date to watch. Input tax credit for FY 2025-26 that you have missed can be claimed only up to 30 November 2026, or the date you file the annual return, whichever is earlier. Review your ITC before 30 November, not in December.

Who must file

Whether you must file depends on your aggregate turnover for FY 2025-26, which is the turnover of all GST registrations under the same PAN.

• Up to ₹2 crore: GSTR-9 is optional. You are exempt under Notification No. 15/2025-Central Tax dated 17 September 2025, subject to its conditions.
• Above ₹2 crore and up to ₹5 crore: GSTR-9 is mandatory. GSTR-9C is not required.
• Above ₹5 crore: both GSTR-9 and a self-certified GSTR-9C are mandatory.
• Composition taxpayers file their annual return in GSTR-4, not GSTR-9.
• Non-resident taxable persons, input service distributors and TDS or TCS registrations do not file GSTR-9.

Why FY 2025-26 needs extra care

GST rates on many goods and services changed from 22 September 2025, when most items moved into the 5% and 18% slabs. That means FY 2025-26 has two rate structures in the same year.

Check that the HSN or SAC summary and the rate-wise figures in your returns match your books for both periods. Mismatches here are the most common reason for notices after the annual return is filed.

How to prepare: a checklist

GSTR-9 cannot be revised once it is filed, so reconcile first and file once.

• Match sales in your books with GSTR-1 (and GSTR-1A, if you used it) for all twelve months
• Match tax paid in GSTR-3B with your books and with GSTR-1
• Match ITC claimed in GSTR-3B with GSTR-2B and your purchase register
• List ITC reversed during the year, and ITC of FY 2025-26 claimed after March 2026
• Check the HSN or SAC summary and rate-wise figures before and after 22 September 2025
• Note amendments and credit notes reported in FY 2026-27 that relate to FY 2025-26
• Pay any shortfall through Form DRC-03 before filing
• If your turnover is above ₹5 crore, prepare GSTR-9C from the audited financial statements

Late fee if you miss the date

If GSTR-9 is filed after the due date, a late fee applies for each day of delay. The amounts below are the combined CGST and SGST fee.

• Turnover up to ₹5 crore: ₹50 per day, capped at 0.04% of turnover in the state
• Turnover above ₹5 crore and up to ₹20 crore: ₹100 per day, capped at 0.04% of turnover in the state
• Turnover above ₹20 crore: ₹200 per day, capped at 0.5% of turnover in the state

Getting help

FBS Advisory prepares and files GSTR-9 for businesses across India. We reconcile your books with GSTR-1, GSTR-3B and GSTR-2B, flag ITC you can still claim before 30 November, and prepare GSTR-9C where it applies. If your books are on Zoho Books, most of the reconciliation data comes straight from your GST reports.