SASahil AdvisoryTax and Compliance

GSTR-9 annual return due date: 31 Dec 2026

GSTR-9 / 9C · Regular taxpayers with turnover above ₹2 crore (9C above ₹5 crore)

GSTR-9 is the annual return consolidating all monthly or quarterly filings for a financial year. It is due on 31 December following the financial year. GSTR-9C, the reconciliation statement, is due on the same date for turnover above ₹5 crore.

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₹50 per day up to 0.04% of turnover (₹200/day above ₹20 crore)

Verified

Last verified 1 Sept 2026

Against www.gst.gov.in. Updated within 24 hours of any extension.

GSTR-9 for FY 2025-26 is due by 31 December 2026. It is optional for taxpayers with aggregate turnover up to ₹2 crore, but filing it voluntarily closes the year cleanly.

The return reconciles GSTR-1, GSTR-3B and your books. Differences in turnover or ITC must be explained, and any additional liability paid through DRC-03.

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GSTR-9 annual return: questions

Is GSTR-9 mandatory?

Mandatory for aggregate turnover above ₹2 crore. Optional below that.

Who must file GSTR-9C?

Taxpayers with aggregate turnover above ₹5 crore, self-certified since FY 2020-21.

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