The GST portal opened GSTR-9 and GSTR-9C for FY 2025-26 on 8 October 2026. If your turnover crossed ₹2 crore last year, you have until 31 December 2026 to file. Here is who must file, what it costs to be late, and how to avoid the mismatches that trigger notices.
Key takeaway: Turnover up to ₹2 crore in FY 2025-26: GSTR-9 is not required. Above ₹2 crore: file GSTR-9 by 31 Dec 2026. Above ₹5 crore: also file the GSTR-9C reconciliation statement. No extension has been announced.
Proof matrix
| Item | Detail | Source |
|---|---|---|
| Annual return | GSTR-9 under Sec 44(1), CGST Act | CGST Act, 2017 |
| Due date | 31 December following the financial year → 31 Dec 2026 | Sec 44(1) |
| Small-taxpayer exemption | Aggregate turnover up to ₹2 crore exempt, FY 2024-25 onwards | Notification 15/2025-CT, 17 Sep 2025 |
| Reconciliation statement | GSTR-9C for turnover above ₹5 crore | Sec 44, Rule 80(3) |
| Late fee | Per day, capped as a % of turnover (see below) | Sec 47; Notification 07/2023-CT |
| Portal status | Enabled for FY 2025-26 on 8 Oct 2026 | GST portal advisory |
Who must file GSTR-9 for FY 2025-26?
| Aggregate turnover (FY 2025-26) | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Not required (optional) | No |
| Above ₹2 crore up to ₹5 crore | Mandatory | No |
| Above ₹5 crore | Mandatory | Mandatory (self-certified) |
| Composition taxpayers | Not applicable — they file the annual GSTR-4 instead | — |
Aggregate turnover is calculated on a PAN basis: add up all GSTINs under the same PAN across states. Casual taxable persons, non-resident taxable persons, Input Service Distributors and TDS/TCS deductors do not file GSTR-9.
Late fee if you miss 31 December
| Turnover | Late fee per day (CGST + SGST) | Maximum |
|---|---|---|
| Up to ₹5 crore | ₹50 | 0.04% of turnover |
| Above ₹5 crore up to ₹20 crore | ₹100 | 0.04% of turnover |
| Above ₹20 crore | ₹200 | 0.5% of turnover |
Example: a trader with ₹3 crore turnover files 30 days late. Fee = ₹50 × 30 = ₹1,500 (cap ₹12,000). The fee keeps adding every day until you file, and not filing at all can lead to a notice from the department.
What GSTR-9 actually checks
GSTR-9 is a year-end summary of the 12 GSTR-1 and GSTR-3B returns you already filed. Most notices come from four mismatches:
- Sales: GSTR-1 total vs GSTR-3B total vs your books.
- ITC: credit claimed in GSTR-3B vs credit available in GSTR-2B. Excess ITC must be reversed with interest.
- HSN summary: Table 17 asks for an HSN-wise summary of outward supplies, which must match your invoices.
- Previous-year items: invoices of FY 2025-26 corrected or claimed between April and November 2026 go in Tables 10–14.
Before you file: checklist
- Download the auto-drafted GSTR-9 and GSTR-1/3B summaries from the portal.
- Match sales and tax with your books month by month; fix differences before filing.
- Compare GSTR-3B ITC with GSTR-2B and pay any shortfall through DRC-03.
- Prepare the HSN-wise sales summary.
- Check credit notes and amendments made up to 30 November 2026 (the Sec 16(4) cut-off for FY 2025-26 ITC).
- File, then save the ARN and PDF.
Get your GSTR-9 numbers from DAM
GST reports appear in DAM only when your shop is GST-registered (GST Settings). Steps are from the Reports dashboard.
- Open Search and type Reports.
- Under GST Reports, open GSTR-9 (annual GST return for the financial year) and pick FY 2025-26.
- Use GSTR-3B and Sale Summary by HSN to cross-check tax and HSN totals.
- Tap Export PDF and share it with your CA.
Your GSTR-9 numbers, ready in one report
Sales, purchases and GST for the whole year, exportable as PDF for your CA.
Frequently Asked Questions
What is the last date to file GSTR-9 for FY 2025-26?
31 December 2026, unless the government notifies an extension.
Is GSTR-9 mandatory for turnover below ₹2 crore?
No. Notification 15/2025-Central Tax exempts aggregate turnover up to ₹2 crore from FY 2024-25 onwards.
Who files GSTR-9C?
Taxpayers whose aggregate turnover exceeds ₹5 crore. It is self-certified; a CA certificate is not required.
Can I revise GSTR-9 after filing?
No. GSTR-9 cannot be revised, so reconcile before you file.
Sources
Content checked on 23 October 2026. CBIC Notification 15/2025-Central Tax (17 Sep 2025) · Taxscan: GSTR-9/9C enabled for FY 2025-26 · Notification 07/2023-Central Tax (late fee) · GST Portal.
Disclaimer: This guide is for educational purposes only and does not constitute formal tax, legal or financial advice. Due dates can be extended by notification; check the GST portal. Verify with a registered Chartered Accountant (CA) before acting.