GSTR-9 and GSTR-9C for FY 2025-26: Due Date, Who Must File, and a Reconciliation Checklist
The GST annual return for FY 2025-26 (April 2025 to March 2026) is due on 31 December 2026. That is less than three months away. Most businesses lose money here not on the fee, but on mismatches they find at the last minute and cannot correct.
Who files what
| Aggregate turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Optional | Not required |
| Above ₹2 crore, up to ₹5 crore | Mandatory | Not required |
| Above ₹5 crore | Mandatory | Mandatory (self-certified) |
Composition dealers file GSTR-9A, not GSTR-9. Taxpayers who only supply services as an input service distributor, casual taxable persons and non-resident taxable persons are not covered by GSTR-9.
Late fee
The late fee is charged per day of delay, with a cap, under CGST Notification 07/2023 (applies from FY 2022-23 onwards):
| Aggregate turnover | Fee per day | Maximum |
|---|---|---|
| Up to ₹5 crore | ₹50 | 0.04% of turnover |
| ₹5 crore to ₹20 crore | ₹100 | 0.04% of turnover |
| Above ₹20 crore | ₹200 | 0.5% of turnover |
Turnover here means turnover in the state or Union territory. The fee is on top of any tax difference.
Reconciliation checklist (do this before you open GSTR-9)
- Sales: GSTR-1 total against GSTR-3B total against your sales register, for all 12 months.
- Input tax credit: ITC claimed in GSTR-3B against GSTR-2B and your purchase register. Look for credit claimed on invoices that never reached GSTR-2B.
- Reversals: credit reversed for blocked items, personal use, or unpaid supplier invoices beyond 180 days.
- Amendments: credit and debit notes and amendments made after March 2026 that relate to FY 2025-26.
- E-way bill and e-invoice data: check turnover against these, if you issue them.
- Books vs return: turnover in your audited or draft financial statements against the GSTR-9 figure. Differences go into GSTR-9C if you are above ₹5 crore.
If you are under ₹2 crore: should you still file?
It is optional, but many small businesses file anyway. A filed GSTR-9 gives a clean end-of-year record that matches your GSTR-3B, and it helps if your bank, a tender, or a notice asks for it. Ask us if it is worth it in your case.
For deadlines and Section 44AB audit dates on the income-tax side, see the extended tax audit dates. For monthly ITC, read GSTR-3B ITC locking under IMS, which makes your monthly reconciliation more important than before.
GST annual return, without the December rush.
Send your GSTR-1, GSTR-3B and books on WhatsApp. We will reconcile them and file your GSTR-9, and GSTR-9C if it applies.
WhatsApp us → +91 96315 26999Frequently asked questions
What is the due date for GSTR-9 for FY 2025-26?
31 December 2026.
Is GSTR-9 compulsory for small businesses?
Not if your aggregate turnover is ₹2 crore or less. It is optional at that level. Above ₹2 crore it is mandatory.
Who has to file GSTR-9C?
Taxpayers with aggregate turnover above ₹5 crore. It is a self-certified reconciliation between your books and your annual return.
What is the late fee for GSTR-9?
It depends on turnover. Up to ₹5 crore: ₹50 a day, capped at 0.04% of turnover. ₹5 crore to ₹20 crore: ₹100 a day, capped at 0.04%. Above ₹20 crore: ₹200 a day, capped at 0.5%.
Can I fix mistakes in earlier GSTR-3B after filing GSTR-9?
No. GSTR-9 cannot be revised after filing. Fix differences before you file, and report them in the right tables.
This article is general information, not professional GST advice for your situation. The 31 December 2026 date is the standard due date for FY 2025-26; check the GST portal for any later extension notification. Related services: GST Annual Return · GST Return Filing · GST Audit.