GSTR-9 is the annual return that every regular GST registrant must submit under Section 44 of the CGST Act, 2017. For the financial year 2025-26, the return must be filed by 31 December 2026, unless the government issues a further extension.
What is GSTR-9 annual return?
GSTR-9 pulls together the details of all outward supplies, inward supplies, input tax credit (ITC) and tax paid during a financial year. It is a reconciliation of the monthly or quarterly returns (GSTR-1, GSTR-3B and the auto-populated GSTR-2B) with your books of account. The form is divided into 6 parts and 19 sections covering outward supplies, ITC, tax liability and adjustments.
Under Rule 80(1) of the CGST Rules, the return is mandatory for every regular taxpayer above the notified turnover limit. Where GSTR-9C also applies, the filing is considered “complete” only when both GSTR-9 and the self-certified reconciliation statement are submitted (CBIC Circular 246/03/2025-GST).
GSTR-9 for FY 2025-26: key numbers
- 31 December 2026 — statutory due date for the FY 2025-26 return (Section 44, CGST Act).
- Rs. 2 crore — aggregate annual turnover up to this limit is exempt from filing GSTR-9, per Notification No. 15/2025-Central Tax (17 September 2025), for FY 2024-25 onwards.
- Rs. 5 crore — above this turnover, a self-certified GSTR-9C reconciliation statement must be filed along with GSTR-9 (Rule 80(3)).
- 8 October 2026 — date from which FY 2025-26 GSTR-9/9C filing was enabled on the GST portal (GSTN advisory dated 13 October 2026).
- Rs. 50 to Rs. 200 per day — late fee range depending on turnover, under Section 47(2) as rationalised by Notification No. 07/2023-Central Tax; the fee must be paid in cash, not through ITC.
- 30 November 2026 — the Section 16(4) cut-off for claiming FY 2025-26 ITC, or the date you file the annual return, whichever is earlier.
Who must file GSTR-9 and who is exempt?
All regular taxpayers above the turnover threshold must file GSTR-9, even if they had zero transactions during the year (a nil return may still be required if you are liable to file). The following persons are not required to file:
- Casual taxable persons
- Input service distributors (ISD)
- Non-resident taxable persons
- TDS deductors under Section 51 of the CGST Act
- Persons supplying OIDAR services from outside India to unregistered persons in India
- Composition dealers (they file GSTR-9A instead)
- E-commerce operators who filed GSTR-8 during the year (they furnish GSTR-9B)
Notification No. 15/2025-CT (dated 17 September 2025) exempts registered persons whose aggregate annual turnover does not exceed Rs. 2 crore from filing GSTR-9, for FY 2024-25 onwards. If your turnover for FY 2025-26 is above Rs. 2 crore, filing is compulsory.
Key dates for FY 2025-26
The filing facility for FY 2025-26 was enabled on the GST portal on 8 October 2026 (GSTN advisory dated 13 October 2026). Before the GSTR-9 tile appears on your dashboard, you must have filed all GSTR-1 and GSTR-3B returns for the year — if the tile is missing, check for pending monthly returns first. The statutory due date is 31 December 2026. The government can extend the deadline by notification, but plan for 31 December and do not wait for an extension.
What changed for FY 2025-26?
Two developments affect this year’s filing:
- Revised GST rates from 22 September 2025 (Notifications 9/2025 and 15/2025-Central Tax (Rate), both dated 17 September 2025). Supplies that span the rate-change date need period-wise reconciliation, so keep a separate working for the pre- and post-22 September periods.
- New ITC reporting fields and IMS-based auto-population (Notifications 13/2025-CT and 16/2025-CT). Table 8A (ITC availed) is now auto-populated from GSTR-2B, which reflects actions taken in the Invoice Management System — an invoice you rejected in IMS will not feed your credit. Treat the pre-filled figures as a starting point and verify them against your purchase register.
Understanding the tables in GSTR-9
The tables mirror the data already reported in your monthly returns, presented in annual form:
| Table | What it shows |
|---|---|
| Part I | Basic details — GSTIN, legal name, financial year |
| Tables 4 and 5 | Outward supplies — taxable, exempt, zero-rated; auto-drawn from GSTR-1, GSTR-1A and IFF filings |
| Table 6 | ITC availed during the year; auto-populated from GSTR-2B (which reflects your IMS actions) |
| Table 7 | ITC reversed and ineligible credit |
| Table 8 | Reconciliation — ITC as per GSTR-2B compared with ITC actually availed |
| Table 9 | Tax paid — CGST, SGST, IGST and cess, as reflected in GSTR-3B |
| Tables 10 to 14 | Amendments, additions and ITC of the year declared in next year’s returns up to the Section 16(4) cut-off, plus any differential tax payable |
| Table 17 | HSN summary of outward and inward supplies (now excludes advances and Schedule III items) |
The practical rule: the portal’s pre-fill is a starting point, not the answer. If your books say Rs. 8.42 crore and the portal says Rs. 8.38 crore, do not accept the portal figure — find out why.
Step-by-step filing guide
- Complete all GSTR-1 and GSTR-3B returns for FY 2025-26. The GSTR-9 tile appears only after the last return of the year is filed.
- Download the draft return. Use the “Prepare” option on the portal or the GSTN offline utility.
- Reconcile your books of account. Match the sales and purchase registers with the auto-populated data in Tables 4 to 8. Resolve vendor mismatches visible in GSTR-2B and the IMS dashboard.
- Prepare the HSN summary. List HSN codes with total taxable value and tax amount for outward and inward supplies.
- Verify ITC details. Check reversals (for example under the 180-day payment rule) and any credit of the year claimed in the following year’s returns before the 30 November cut-off.
- Work out the final tax position. Compare tax paid (Table 9) with the liability emerging from reconciliation.
- Pay any short tax. If tax is due, pay it through Form DRC-03 along with interest at 18% per annum.
- File GSTR-9C if applicable. Taxpayers with aggregate turnover above Rs. 5 crore must file the self-certified reconciliation statement; the return is complete only when both forms are filed.
- Submit the return. Companies and LLPs sign with a Digital Signature Certificate (DSC); others verify through an Electronic Verification Code (EVC).
- Save the acknowledgement. Download the ARN acknowledgement and keep your working papers for at least six years from the due date.
Late fee structure and consequences
Late filing attracts a fee under Section 47(2) of the CGST Act, as rationalised by Notification No. 07/2023-Central Tax:
- Turnover up to Rs. 5 crore — Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST), capped at 0.04% of turnover.
- Turnover Rs. 5 crore to Rs. 20 crore — Rs. 100 per day (Rs. 50 + Rs. 50), capped at 0.04% of turnover.
- Turnover above Rs. 20 crore — Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), capped at 0.25% of turnover per Act (0.50% combined).
The fee must be paid in cash — ITC cannot be used to offset it. A separate reduced schedule applies to nil returns, so check the current notification rather than assuming the standard rate. If GSTR-9C is filed after GSTR-9, the late fee keeps running from the original due date until the GSTR-9C filing date (CBIC Circular 246/03/2025-GST).
Non-filing triggers a notice in Form GSTR-3A (Section 46) and can attract a general penalty of up to Rs. 25,000 under Section 125, in addition to the late fee. Unpaid tax found in the return carries interest at 18% per annum.
Worked example: Rs. 8 crore turnover, 60 days late
Assume a taxpayer with aggregate turnover of Rs. 8 crore files GSTR-9 sixty days after the due date.
| Parameter | Value |
|---|---|
| Turnover | Rs. 8 crore |
| Late fee per day (turnover Rs. 5–20 crore) | Rs. 100 |
| Days delayed | 60 |
| Calculated fee | Rs. 100 x 60 = Rs. 6,000 |
| Cap (0.04% of turnover) | 0.04% x Rs. 8 crore = Rs. 32,000 |
| Fee payable | Rs. 6,000 (lower than the cap) |
The taxpayer pays Rs. 6,000 in cash as late fee. If GSTR-9C were also required and filed late, the fee would keep accruing until the GSTR-9C filing date.
Practical tips for small businesses
- Start reconciliation early. The ITC cut-off under Section 16(4) is 30 November 2026 or the date you file GSTR-9, whichever is earlier. Filing early shortens your own window to claim ITC, so claim everything first, then file.
- Use the offline utility to pre-fill the tables. It cuts down manual entry errors.
- Cross-check Table 8A against your purchase register. Mismatches can lead to a short-tax notice later.
- Keep a separate ledger for the 22 September 2025 rate change. It makes period-wise reconciliation far easier.
- If you find short-paid tax after filing, pay it through DRC-03 with 18% interest. GSTR-9 has no revision facility, so settle it yourself rather than waiting for a notice.
- Keep the ARN acknowledgement and the filed GSTR-9C (if any) for at least six years from the due date of the annual return.
Related guides
- GSTR-1 vs GSTR-3B: difference and which one pays your tax
- GST e-invoice: threshold, rules and how to generate (2026)
- HSN code list: find your HSN code and GST rate
- GST for freelancers (2026): threshold, rate and LUT
Is GSTR-9 mandatory if my turnover is below Rs. 2 crore?
No. Notification 15/2025-CT exempts businesses with aggregate annual turnover up to Rs. 2 crore from filing GSTR-9 for FY 2024-25 onwards. Such taxpayers can skip the annual return for FY 2025-26 as well, though some still file voluntarily to freeze their annual tax position.
Can I revise GSTR-9 after filing?
No. GSTR-9 cannot be revised once submitted — there is no revision facility in the law. If you discover an error afterwards, pay any additional tax through Form DRC-03 with interest at 18% per annum, and correct your books going forward.
What is the late fee for late filing of GSTR-9?
The fee depends on turnover: Rs. 50 per day up to Rs. 5 crore turnover, Rs. 100 per day for Rs. 5–20 crore, and Rs. 200 per day above Rs. 20 crore — each with a turnover-based cap under Notification 07/2023-CT. The fee must be paid in cash; ITC cannot be used.
Is GSTR-9C mandatory if turnover is between Rs. 2 crore and Rs. 5 crore?
No. GSTR-9C is required only when aggregate annual turnover exceeds Rs. 5 crore. A taxpayer between Rs. 2 crore and Rs. 5 crore files only GSTR-9.
Can I claim fresh Input Tax Credit in GSTR-9?
No. Fresh or previously unclaimed ITC cannot be claimed through GSTR-9. The deadline for claiming FY 2025-26 credit is 30 November 2026 (or the date you file the annual return, whichever is earlier) under Section 16(4).
Does filing GSTR-9 early affect my ITC claim?
Yes. The ITC cut-off under Section 16(4) is the earlier of 30 November 2026 or your GSTR-9 filing date. Filing before 30 November shortens the window to claim credit, so finish all ITC claims before you file.
What happens if GSTR-9 is not filed at all?
The department can issue a notice in Form GSTR-3A requiring you to file within the stipulated time, the late fee keeps running, and a general penalty of up to Rs. 25,000 under Section 125 may apply. Persistent non-filing can also lead to best-judgment assessment.
Do I need to file GSTR-9 if my GST registration was cancelled during the year?
Yes. Cancelling your registration mid-year does not remove the obligation — you must still file GSTR-9 for that financial year, covering the period up to the cancellation date.
Who is exempt from filing GSTR-9?
Casual taxable persons, input service distributors, non-resident taxable persons, TDS deductors under Section 51, OIDAR suppliers from outside India to unregistered persons, composition dealers (who file GSTR-9A), e-commerce operators (who furnish GSTR-9B), and businesses with aggregate turnover up to Rs. 2 crore under Notification 15/2025-CT.
What happens if GSTR-9C is filed after GSTR-9?
The annual return is treated as complete only when both forms are filed. If GSTR-9C comes later, the late fee accrues for the whole period from the original due date (31 December 2026) until the GSTR-9C filing date, per CBIC Circular 246/03/2025-GST.
Official sources
- www.gst.gov.in — GST portal: returns, annual return tile, offline utility and GSTN advisories
- www.cbic.gov.in — Central Board of Indirect Taxes and Customs: CGST Act, Rules, notifications and circulars
Reviewed by Asuthod Rathod, CA. Last updated: 22 October 2026.
Disclaimer
This article provides general information on GSTR-9 filing and does not constitute professional advice. GST notifications and due dates may change; individual circumstances vary. Please consult a qualified tax professional for advice tailored to your situation.
Editorial byline for eircicai GST guides — covering registration, return filing, rates, and compliance for small businesses. Content is reviewed by Asuthod Rathod, CA.