The GSTR-9 due date for FY 2025-26 is 31 December 2026. The GST annual return is a once-a-year summary of everything you reported in monthly or quarterly returns. For FY 2025-26, both GSTR-9 and GSTR-9C share that date — and it is the last clean chance to spot errors before the department does.
Key takeaways
- GSTR-9 consolidates the year’s sales, tax paid and ITC.
- GSTR-9C is a self-certified reconciliation with audited accounts, required above ₹5 crore turnover.
- Turnover up to ₹2 crore: GSTR-9 is optional.
- Once filed, GSTR-9 cannot be revised.
What is GSTR-9?
GSTR-9 is the annual return for regular taxpayers. It consolidates sales, tax paid, input tax credit claimed and reversed, and demands or refunds for the year. Filing360 prepares this on GST annual return filing.
What is GSTR-9C?
GSTR-9C is a self-certified reconciliation statement. It reconciles the turnover and tax shown in your audited financial statements with the figures in GSTR-9.
Who must file?
| Taxpayer | GSTR-9 | GSTR-9C |
|---|---|---|
| Aggregate turnover up to ₹2 crore | Optional | Not required |
| Turnover above ₹2 crore up to ₹5 crore | Mandatory | Not required |
| Turnover above ₹5 crore | Mandatory | Mandatory |
| Composition dealers | File GSTR-4 instead | Not required |
| Casual, non-resident, ISD, TDS/TCS filers | Not required | Not required |
Late fee
A late fee applies per day of delay, with lower daily amounts and caps for smaller taxpayers and up to ₹200 per day (capped at 0.5% of turnover in the state) for larger ones. Check the current slab for your turnover before the GSTR-9 due date.
Reconciliation checklist before filing
- Match turnover in GSTR-1, GSTR-3B and your books for all 12 months — start from GSTR-1 vs GSTR-3B.
- Compare ITC in GSTR-2B with ITC claimed in GSTR-3B (Table 8 of GSTR-9).
- Identify ITC to be reversed for non-payment to suppliers within 180 days, blocked credits and exempt supplies.
- Report amendments of FY 2025-26 invoices made in FY 2026-27 returns up to the cut-off.
- Pay any short-paid tax through Form DRC-03 before filing, with interest.
- Report HSN-wise summaries of outward and inward supplies.
Common errors
- Reporting turnover from books without adjusting for credit notes and advances
- Ignoring ITC that appears in GSTR-2B but was never claimed
- Missing additional liability discovered during reconciliation
- Filing GSTR-9C without reconciling with audited accounts
How to use the 31 December deadline
Treat September–November as the reconciliation window, not 30 December. Pull all 12 months of GSTR-1 and GSTR-3B, the GSTR-2B annual download, and the trial balance. Differences on credit notes, unbilled revenue and advances are normal; leaving them unexplained is what turns a filing into a notice the following year. Pay genuine short tax through DRC-03 before you submit, with interest — do not hide it in a later month.
Books versus GST: the usual gaps
Audited turnover includes items GST does not (exempt, non-GST, out-of-scope). GST turnover includes items books may net (credit notes, discounts, debit notes). GSTR-9C is the place you walk those bridges. If turnover is above ₹5 crore, start the walk while the statutory audit is still open so you are not reconciling twice.
What to do this week
- Confirm whether your FY 2025-26 turnover is optional, GSTR-9 only, or GSTR-9 plus GSTR-9C.
- Export 12 months of returns and 2B into one workbook.
- Book the filing slot well before 31 December 2026.
Worked scenario
A company with ₹6.2 crore GST turnover must file both GSTR-9 and GSTR-9C. The statutory audit shows ₹6.4 crore because of exempt rent and a year-end cut-off. Table 5 and GSTR-9C exist to explain that ₹20 lakh, not to hide it. Another dealer at ₹1.8 crore can skip GSTR-9, but many still file so the year’s GSTR-1 versus 3B story is on record before a scrutiny notice. Either way, the GSTR-9 due date of 31 December 2026 is not the day to start Excel.
Related reading: GSTR-1 vs GSTR-3B and GST return filing.
How Filing360 files the annual return
We pull the year’s GSTR-1, GSTR-3B and GSTR-2B, map them to the trial balance, list every difference, get your sign-off, pay DRC-03 if needed, then file GSTR-9 and GSTR-9C. You see the recon before anything goes to the portal. That is the only reliable way to use the GSTR-9 due date instead of being used by it. Start from GST annual return filing. Bring the trial balance, GSTR-2B dumps and last year’s GSTR-9 if you have one — those three files answer most table questions.
Frequently asked questions
Can GSTR-9 be revised?
No. Once filed, it cannot be revised, so reconcile carefully.
Is GSTR-9 needed if my registration was cancelled mid-year?
Yes, if you were registered for any part of the year and your turnover makes it mandatory.
Is a CA certification needed for GSTR-9C?
No. GSTR-9C is now self-certified by the taxpayer.
What if I find extra tax due while reconciling?
Pay it through Form DRC-03 with interest before you file GSTR-9. Do not wait for an assessment. The annual return cannot be revised, so the payment and the tables have to match on the day you submit.
Does a nil year still need GSTR-9?
If you were registered and above the mandatory turnover, yes. If you are in the optional slab (up to ₹2 crore), you can skip it, but many businesses still file a nil annual return for a clean trail before the next GSTR-9 due date.
Deadline is 31 December 2026. Get GSTR-9 and GSTR-9C filed with Filing360.
