GST · Returns and compliance
Who must file GSTR-9 and GSTR-9C, and by when?
Short answer
GSTR-9, the annual return, is due by 31 December after the financial year: for FY 2025-26, by 31 December 2026. It is optional if your aggregate turnover is up to ₹2 crore, and compulsory above that. GSTR-9C, a self-certified reconciliation of the annual return with audited accounts, is also required if turnover exceeds ₹5 crore. Late fee runs from 1 January 2027: ₹50 a day for turnover up to ₹5 crore, ₹100 up to ₹20 crore and ₹200 above, subject to caps.
Who files what
| Aggregate turnover in the year (all GSTINs on the same PAN) | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Optional | Not required |
| ₹2 crore to ₹5 crore | Compulsory | Not required |
| Above ₹5 crore | Compulsory | Compulsory (self-certified) |
Composition taxpayers file GSTR-9A, not GSTR-9. Input service distributors, casual taxable persons, non-resident taxable persons and TDS or TCS deductors don't file an annual return.
GSTR-9C reconciles the turnover, tax paid and input tax credit in GSTR-9 with the audited financial statements. Since FY 2020-21 it is self-certified by the taxpayer; a CA's certificate is no longer required, but the figures must match the accounts.
Due date
31 December after the end of the financial year (rule 80). For FY 2025-26, that is 31 December 2026, for both GSTR-9 and GSTR-9C. No extension has been notified so far; check the GST portal near the date.
Late fee
Late fee runs from 1 January until the return is filed (CGST and SGST together, per GSTIN):
| Turnover | Late fee per day | Maximum |
|---|---|---|
| Up to ₹5 crore | ₹50 | 0.04% of turnover in the state |
| ₹5 crore to ₹20 crore | ₹100 | 0.04% of turnover in the state |
| Above ₹20 crore | ₹200 | 0.5% of turnover in the state |
Where GSTR-9C is required, the late fee keeps running until GSTR-9C is also filed, so file both together.
Points to check for FY 2025-26
- Rate change on 22 September 2025: HSN-wise supplies at the old and new rates are reported separately.
- Input tax credit: credit for FY 2025-26 must have been claimed by 30 November 2026 in GSTR-3B; GSTR-9 can't be used to claim missed credit. See conditions for ITC.
- Reconcile first: match GSTR-1, GSTR-3B, GSTR-2B and the books before filing. Tax found short must be paid in cash through DRC-03; it can't be paid through GSTR-9.
- Differences invite notices: mismatches between GSTR-9 and GSTR-3B, or a large difference in credit (Table 8D), are common triggers for scrutiny under section 61 (ASMT-10).
Legal basis
- Section 44 and rule 80, CGST Act and Rules, 2017 (annual return and reconciliation statement)
- Section 47(2), CGST Act, 2017 and Notification 07/2023-Central Tax (late fee)
- Notification 15/2025-Central Tax (GSTR-9 optional up to ₹2 crore, FY 2024-25 onwards)
Official sources
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