GSTR-9 summarises the year's outward supplies, tax paid and input tax credit, as reported in the monthly or quarterly returns, and is the last chance to report missed items for the year. Departments use it to compare your returns with your books, so a careful reconciliation pays off.
Who files what
| Taxpayer | Annual return |
|---|---|
| Regular taxpayer, aggregate turnover above ₹2 crore | GSTR-9, compulsory |
| Regular taxpayer, aggregate turnover up to ₹2 crore | GSTR-9 optional, where notified for the year |
| Aggregate turnover above ₹5 crore | GSTR-9 plus GSTR-9C, self-certified |
| Composition taxpayer | GSTR-4 (annual), not GSTR-9 |
| Casual or non-resident taxable person, input service distributor, TDS deductor | No GSTR-9 |
Due date and late fee
- Due date: 31 December following the end of the financial year, so 31 December 2026 for FY 2025-26.
- Late fee (CGST plus SGST): ₹50 a day for turnover up to ₹5 crore and ₹100 a day for turnover above ₹5 crore and up to ₹20 crore, each capped at 0.04% of turnover in the state; ₹200 a day above ₹20 crore, capped at 0.5%.
- Interest: any tax found short is paid with interest at 18% a year through DRC-03.
- Three-year limit: returns cannot be filed on the portal more than three years after their due date, so do not leave old annual returns pending.
Use our GST late fee calculator to estimate the fee if you are late.
Checklist before you file
- Reconcile turnover in GSTR-1 and GSTR-3B with the books, including credit and debit notes and amendments made after year end.
- Reconcile input tax credit claimed in GSTR-3B with GSTR-2B and the purchase register; see our ITC reconciliation guide.
- Report reversals separately, including blocked credits; see blocked input tax credit.
- Pay any shortfall through DRC-03 before filing.
- Check HSN summaries of outward and inward supplies.
- Remember that GSTR-9 cannot be revised once filed.
Talk to Regikart
We reconcile your books with GSTR-1, GSTR-3B and GSTR-2B, prepare and file GSTR-9 and GSTR-9C, and reply to any notice that follows. See GSTR-9 annual return and GSTR-9C, or call or WhatsApp +91 70444 94804. For the monthly returns, see GSTR-1 and GSTR-3B due dates.
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 turnover below ₹2 crore?
It has been made optional each year so far for taxpayers with aggregate turnover up to ₹2 crore, by notification for the year.
Who must file GSTR-9C?
Taxpayers with aggregate turnover above ₹5 crore. It is self-certified by the taxpayer; a CA's certification is no longer required.
What is the late fee for GSTR-9?
₹50 a day up to ₹5 crore turnover and ₹100 a day from ₹5 crore to ₹20 crore, capped at 0.04% of turnover; ₹200 a day above ₹20 crore, capped at 0.5%.
Can GSTR-9 be revised?
No. Once filed, GSTR-9 cannot be revised, so reconcile carefully before filing.
About the author
Regikart CA Team
Chartered Accountants at Regikart. Want to discuss this in the context of your business?
