GSTR-9 Annual Return Guide: Who Must File, Due Date and GSTR-9C

GSTR-9 is the annual GST return: a single summary of the sales, purchases, tax paid and input tax credit you reported in your monthly or quarterly returns for a financial year. It is due by 31 December after the year ends, so 31 December 2026 for FY 2025-26.

From FY 2024-25, businesses with aggregate turnover up to ₹2 crore are exempt. If turnover is above ₹5 crore, you also file GSTR-9C, a reconciliation with your audited accounts.

Who must file GSTR-9?

GSTR-9 applies to regular (normal) taxpayers whose aggregate turnover for the financial year is more than ₹2 crore. Aggregate turnover means the combined turnover of all GSTINs on your PAN across India, including exempt and export supplies.

Your situation	What you file for the year
Regular taxpayer, turnover up to ₹2 crore	GSTR-9 not required (exempt from FY 2024-25)
Regular taxpayer, turnover above ₹2 crore up to ₹5 crore	GSTR-9
Regular taxpayer, turnover above ₹5 crore	GSTR-9 + GSTR-9C (self-certified)
Composition taxpayer	GSTR-4 (not GSTR-9)
Casual or non-resident taxpayer, ISD, TDS/TCS deductor	No GSTR-9

The ₹2 crore exemption comes from Notification No. 15/2025-Central Tax. It applies to FY 2024-25 and every year after, so you no longer need to wait for a fresh notification each year.

Tip: The exemption looks at turnover for that specific year. If you crossed ₹2 crore in FY 2025-26 even once, GSTR-9 is required for that year.

What is GSTR-9C, and who needs it?

GSTR-9C is a reconciliation statement. It matches the turnover, tax and ITC in your GSTR-9 with your audited financial statements, and explains any differences.

• Required if aggregate turnover for the year exceeds ₹5 crore.
• Self-certified by the taxpayer since FY 2020-21. A CA or CMA certificate is no longer mandatory, though most businesses still have one prepare it.
• Filed together with GSTR-9 by 31 December.

The CBIC clarified in 2025 that where GSTR-9C is required, your annual return is complete only when both GSTR-9 and GSTR-9C are filed. Late fee runs until both are in.

What is the GSTR-9 due date?

The due date is 31 December following the end of the financial year.

Financial year	GSTR-9 / 9C due date
FY 2024-25	31 December 2025
FY 2025-26	31 December 2026

The government sometimes extends this date by notification. Check the GST portal before relying on an extension.

Watch out: GST returns cannot be filed more than three years after their due date. The portal began enforcing this from the November 2025 tax period, with GSTR-9/9C for FY 2020-21 among the first to be barred. Don’t leave old annual returns pending.

What changed in GSTR-9 recently?

For FY 2024-25, the GSTR-9 and GSTR-9C forms were revised (Notification No. 13/2025-Central Tax, September 2025). The key changes:

• New Table 6A1 to separately show input tax credit (ITC) of the previous year claimed in the current year. ITC is the GST you paid on purchases that you can deduct.
• Revised Table 8A, which pulls ITC from GSTR-2B with changed rules for which invoices are included.
• Clearer reporting of ITC reversed and reclaimed under Rules 37 and 37A.

GSTN published consolidated FAQs on 17 December 2025 explaining these tables. With the Invoice Management System (IMS) now shaping GSTR-2B, Table 8A reconciliation needs more care. See our guide on ITC not showing in GSTR-2B.

How much is the late fee for GSTR-9?

Aggregate turnover	Late fee per day	Maximum
Up to ₹5 crore	₹50 (₹25 CGST + ₹25 SGST)	0.04% of turnover in the state
₹5 crore to ₹20 crore	₹100 (₹50 + ₹50)	0.04% of turnover in the state
Above ₹20 crore	₹200 (₹100 + ₹100)	0.5% of turnover in the state

Example: A business with turnover of ₹3 crore (all in one state) files GSTR-9 for FY 2025-26 on 1 March 2027, 60 days after the 31 December due date. Late fee = 60 × ₹50 = ₹3,000. The cap is 0.04% of ₹3 crore = ₹12,000, so the fee payable is ₹3,000.

More on fees for monthly returns in our guide to GST late fees and interest.

How to file GSTR-9: step by step

1. File all GSTR-1 and GSTR-3B returns for the year. The annual return draws on them.
2. Reconcile your books with GSTR-1 (sales), GSTR-3B (tax paid and ITC claimed) and GSTR-2B (ITC available).
3. Log in to the GST portal and go to Services > Returns > Annual Return. Select the financial year.
4. Download the system-computed summary and the GSTR-1/GSTR-3B summaries. Compare them with your reconciliation.
5. Fill or edit the tables: outward supplies (Tables 4 and 5), ITC (Tables 6 to 8), tax paid (Table 9), and next-year amendments (Tables 10 to 14).
6. Pay any extra tax found during reconciliation through DRC-03, in cash.
7. Preview, compute liabilities, pay any late fee and file with DSC or EVC.
8. If turnover exceeds ₹5 crore, file GSTR-9C after GSTR-9.

Common mistakes in GSTR-9

• Copying GSTR-3B figures without reconciling. GSTR-9 is compared with your books, GSTR-1 and GSTR-2B; differences invite notices such as ASMT-10.
• Mixing up Table 8A differences. ITC in GSTR-2B but not claimed, or claimed but not in GSTR-2B, needs proper explanation.
• Missing next-year amendments. Corrections for FY 2025-26 made in returns between April and the following November must go into Tables 10 to 14.
• Ignoring blocked credits. ITC on items under Section 17(5) must not appear as eligible. See blocked credits under Section 17(5).
• Filing GSTR-9 but forgetting GSTR-9C. Late fee keeps running until both are filed.
• Assuming you can revise later. GSTR-9 cannot be revised.

What to do next

• Check your FY 2025-26 aggregate turnover on the GST portal to see whether GSTR-9 or GSTR-9C applies.
• Start reconciliation by November, so you are not rushing on 31 December.
• If you’ve received a mismatch notice after filing, see how to respond to a GST notice.
• For a reconciled, error-checked annual return, talk to our GST return filing team.