The GST annual return season is here: GSTR-9 for FY 2025-26 is due by 31 December 2026, and for businesses above ₹5 crore turnover the GSTR-9C reconciliation statement is due with it. Unlike monthly returns, the annual return cannot be revised — a mistake here can only be fixed by paying through DRC-03. This guide covers who must file, what each table needs, the late fee slabs, and the reconciliations to finish before you press submit.

Working through the return? Our free GSTR-9 checklist and GSTR-9 summary helper cover the preparation step by step.

Who Must File GSTR-9 for FY 2025-26

• Mandatory: every regular registered taxpayer with aggregate turnover above ₹2 crore in FY 2025-26
• Optional: regular taxpayers with turnover up to ₹2 crore (filing is relaxed by notification, but voluntary filing is allowed and often sensible if you have ITC differences to explain)
• Not required: composition taxpayers (they file GSTR-4 annually), casual taxable persons, non-resident taxable persons, input service distributors, and persons deducting TDS or collecting TCS under GST

"Aggregate turnover" is PAN-level, all-India: taxable, exempt, export and interstate supplies of all GSTINs under the same PAN, counted together. A business with ₹1.5 crore in one state and ₹80 lakh in another crosses ₹2 crore and must file GSTR-9 for each registration.

GSTR-9C: The Reconciliation Statement

If aggregate turnover exceeded ₹5 crore in FY 2025-26, you must also file GSTR-9C — a self-certified reconciliation between the audited financial statements and the figures declared in GSTR-9. Since FY 2020-21 no CA/CMA certification is required; the taxpayer self-certifies. It is filed on the portal after GSTR-9, before the same 31 December deadline.

Due Date and Late Fees

The due date is 31 December 2026 for both GSTR-9 and GSTR-9C for FY 2025-26. Late filing of GSTR-9 attracts a fee based on turnover:

There is no separate late fee for GSTR-9C, but GSTR-9 filed without a required GSTR-9C is treated as a defective filing and can draw a notice. Estimate what a delay costs with our late fee calculator, and if any tax surfaces during reconciliation, interest applies — compute it with the GST interest calculator.

What Goes in Each Part of GSTR-9

• Part I (Tables 1-3): basic details — auto-filled GSTIN, legal and trade name
• Part II (Tables 4-5): outward supplies — taxable, exempt, nil-rated, exports and advances, consolidated from GSTR-1 filings of the year
• Part III (Tables 6-8): ITC — credit availed from GSTR-3B, reversals, and the crucial Table 8 comparison against GSTR-2A/2B
• Part IV (Table 9): tax paid as per returns filed
• Part V (Tables 10-14): previous-year transactions reported in April–November of the current year
• Part VI (Tables 15-19): demands, refunds, HSN summaries of inward and outward supplies, late fee payable

Reconciliations to Finish Before Filing

1. GSTR-1 vs GSTR-3B: outward supplies declared vs tax actually paid. Mismatches here flow straight into Tables 4 and 9 — see our guide on fixing GSTR-1 vs GSTR-3B mismatches.
2. Books vs GSTR-3B ITC: every credit availed during the year, including reversals under Rules 42/43 and Section 16(2) 180-day payment failures.
3. GSTR-2B vs ITC claimed: Table 8 exposes excess claims — run the GSTR-2B reconciliation tool on the full year.
4. HSN summary: Table 17 requires HSN-wise outward supplies (6-digit codes for turnover above ₹5 crore). Look up codes with the HSN finder.

Common Mistakes That Trigger Notices

• Reporting current-year figures in Part V instead of previous-year spillover transactions
• Ignoring Table 8 differences instead of explaining ITC lapses or reclaiming eligible credit
• Skipping the HSN inward summary (Table 18) — mandatory and frequently left blank
• Paying additional liability through the electronic credit ledger instead of DRC-03 cash payment
• Waiting until the last week of December — the portal slows under load and digital signature issues surface at the worst time

FAQs

What is the due date for GSTR-9 for FY 2025-26?

31 December 2026, unless extended by notification. Both GSTR-9 and GSTR-9C share this date.

Can GSTR-9 be revised?

No. Once filed it is final. Additional liability discovered later must be paid through DRC-03 with interest.

Is GSTR-9 required if the registration was cancelled during the year?

Yes — if you were registered for any part of FY 2025-26 and cross the threshold, the annual return for that period is still due.

Do I need a CA for GSTR-9C?

No. GSTR-9C is self-certified since FY 2020-21, though most businesses above ₹5 crore still have a professional prepare the reconciliation.

Related Tools and Guides

• GSTR-9 Checklist — document-by-document preparation tracker
• GSTR-9 Helper — annual return summary calculator
• GSTR-2B Reconciliation — match purchases before Table 8
• Late Fee Calculator — cost of missing 31 December
• GST Return Calendar 2026-27 — every deadline in one place