GSTR-9 and GSTR-9C for FY 2025-26: Due Date, Who Must File, Late Fee
GSTR-9 is the yearly GST return. Here is who must file it for FY 2025-26, by when, and what to check first.
GSTR-9 is the annual GST return that consolidates a year of outward supplies, input tax credit and tax paid. For FY 2025-26 the due date is 31 December 2026. GSTR-9C is the reconciliation statement that larger taxpayers add to it.
Who has to file
| Aggregate turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to Rs 2 crore | Exempt (Notification 15/2025-Central Tax) | Not required |
| Rs 2 crore to Rs 5 crore | Required | Not required |
| Above Rs 5 crore | Required | Required, self-certified |
Check your own registration type too, as composition taxpayers file a different annual return. Confirm the threshold that applies to you on the GST portal.
Late fee
The late fee is charged per day of delay and depends on turnover: Rs 50 a day for turnover up to Rs 5 crore, Rs 100 a day from Rs 5 crore to Rs 20 crore, and Rs 200 a day above Rs 20 crore. The fee is subject to a cap, so confirm the current amount before you file late.
Reconcile before you file
- Match your books with GSTR-1 and GSTR-3B for the full year.
- Compare ITC claimed with GSTR-2B and resolve differences.
- Check HSN and rate-wise data carefully, because two rate structures applied from 22 September 2025.
- Claim pending ITC in time. For FY 2025-26 the claim window runs to 30 November 2026 or the filing date of the annual return, whichever is earlier.
A filed GSTR-9 cannot be revised, so accuracy matters more than speed. Differences you ignore can lead to GST notices, and the monthly basics are in our guide to GSTR-1 vs GSTR-3B.
Frequently asked questions
What is the due date of GSTR-9 for FY 2025-26?
31 December 2026, unless the government extends it.
Is GSTR-9 mandatory for small taxpayers?
Taxpayers with aggregate turnover up to Rs 2 crore are exempt for FY 2025-26.
Who files GSTR-9C?
Taxpayers with turnover above Rs 5 crore, self-certified.
Can I revise GSTR-9 after filing?
No. Reconcile your books before you submit.
This article is for general information only and is not tax, legal or financial advice. Rules, rates and criteria change and vary by lender, so confirm the latest position with the official source or your lender before acting.
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