GSTN has enabled the GST annual return (GSTR-9) and reconciliation statement (GSTR-9C) for FY 2025-26. Businesses with turnover up to ₹2 crore are exempt; the due date is 31 December 2026.
GSTN has enabled GSTR-9 (annual return) and GSTR-9C (reconciliation statement) for FY 2025-26 on the GST portal. Its advisory of 13 October 2026 says the forms are available from 8 October 2026. The due date is 31 December 2026, unless the government extends it.
Who has to file
- Aggregate turnover up to ₹2 crore: GSTR-9 is optional (exemption under Notification No. 15/2025-Central Tax).
- ₹2 crore to ₹5 crore: GSTR-9 is required. GSTR-9C is not.
- Above ₹5 crore: both GSTR-9 and a self-certified GSTR-9C.
The GSTR-9/9C tile opens only after all GSTR-1 and GSTR-3B returns for FY 2025-26 have been filed. Once GSTR-9 is filed, it cannot be revised, so the figures need to be right the first time.
What to do
- File any pending GSTR-1 or GSTR-3B for FY 2025-26 first.
- Claim any missed FY 2025-26 input tax credit by 30 November 2026 (or before you file GSTR-9, if that is earlier).
- Match your books with GSTR-1, GSTR-3B and GSTR-2B, and check HSN-wise and rate-wise figures, since rates changed from 22 September 2025.
- Don't wait for the last week of December. A late fee applies for every day of delay.
Need help with GST compliance? Call or WhatsApp us on +91 93113 95139.
Sources: Taxscan, StudyCafe, TeamLease RegTech.
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