GSTR-9 and GSTR-9C — Annual Return and Reconciliation Statement
Quick answer: For FY 2025-26, GSTR-9 and GSTR-9C are due on 31 December 2026. GSTR-9 is mandatory for regular taxpayers with aggregate turnover above ₹2 crore and optional below that. GSTR-9C, the reconciliation with audited accounts, is needed above ₹5 crore. Composition taxpayers file GSTR-4 instead.
Last verified 26 October 2026 against published GST rules summaries. Confirm against the official GST notification list before any filing; we re-check it before each filing cycle.
Due dates and who files
| Return | Who files | Due date, FY 2025-26 |
|---|---|---|
| GSTR-9 | Regular taxpayers with aggregate turnover above ₹2 crore (optional below) | 31 December 2026 |
| GSTR-9C | Taxpayers with turnover above ₹5 crore, filed with GSTR-9 | 31 December 2026 |
| GSTR-4 | Composition taxpayers (instead of GSTR-9) | 30 April after the financial year |
What the reconciliation covers
GSTR-9 reconciles the year's GSTR-1 and GSTR-3B figures with the books and reports the input tax credit claimed and the tax paid. GSTR-9C reconciles the GSTR-9 figures with the audited financial statements. GSTR-9C must be certified by a chartered accountant or cost accountant.
Late fee and interest
- Late fee: ₹100 under CGST and ₹100 under SGST per day of delay, so ₹200 a day, capped at 0.25% of turnover in the state. No late fee applies under IGST.
- Late fee is computed at filing. Confirm the amount on the portal before you file.
- Interest on late tax payment runs at 18% a year.
Common reasons for a mismatch
- GSTR-1 and GSTR-3B totals for the year differ, often because of credit notes or amendments made in the next year.
- Input tax credit claimed in GSTR-3B does not match GSTR-2B.
- Turnover in the books differs from the audited accounts, which GSTR-9C flags.
What we do
- Year-long GSTR-1 and GSTR-3B tie-out with the books before the annual return
- GSTR-9 and GSTR-9C preparation, with a reconciliation sheet and the amounts flagged for your chartered accountant
- Late fee estimate before filing
Related: GST return filing: GSTR-1, GSTR-3B and QRMP, GSTR-2B reconciliation and input tax credit and GST composition scheme.
Talk to us before you file anything
Frequently asked questions
When are GSTR-9 and GSTR-9C due for FY 2025-26?
31 December 2026 for both, filed on the GST portal.
Who must file GSTR-9?
Regular taxpayers with aggregate turnover above ₹2 crore. Below that it is optional.
Who must file GSTR-9C?
Taxpayers with aggregate turnover above ₹5 crore. It is filed with GSTR-9 and must be certified by a chartered accountant or cost accountant.
Do composition taxpayers file GSTR-9?
No. They file GSTR-4 each year by 30 April after the financial year ends.
What is the late fee for GSTR-9?
₹100 under CGST and ₹100 under SGST per day of delay, capped at 0.25% of turnover in the state. No late fee applies under IGST. Confirm the amount on the portal at filing.
What happens if the annual return is late?
The late fee accrues per day as above, and interest at 18% a year applies to any tax paid late.