The Goods and Services Tax Network (GSTN) has made the annual return filing facility available on the GST portal for FY 2025-26. Taxpayers who fall under the applicable provisions can access the forms and start preparing their annual GST returns.
This development is for businesses that require to reconcile their books of accounts with GST returns filed in the fiscal year. Taxpayers should start the process early to determine the reporting differences, verify ITC claims, and prevent last-minute filing problems.
What About GSTR-9 and GSTR-9C?
The GSTR-9 is the annual return and is filed by eligible registered taxpayers. It consolidates data pertinent to outward and inward supplies, tax paid, ITC availed, reversals, and other details reported during the financial year.
A GSTR-9C is a reconciliation statement that differentiates the turnover and other relevant figures reported in the annual return with the corresponding figures in the taxpayer’s audited financial statements or books of accounts, as applicable. It is needed for taxpayers whose aggregate turnover is more than the stipulated limit.
These forms ensure a consolidated view of GST compliance of businesses for the fiscal year.
Due Date for Filing Annual GSTR-9 and 9C Returns for FY 2025-26
Section 44 of the CGST Act, 2017, read with Rule 80 of the CGST Rules, 2017, the annual return is due by December 31 after the end of the relevant fiscal year, unless the due date is extended. The GST portal shows December 31, 2026, as the deadline for FY2025-26.
Taxpayers need to finish the reconciliation and filing process prior to the deadline to reduce the chances of errors, portal-related delays, and late fees.
Who Should E-file GSTR-9 and 9C?
The filing provisions are subject to the taxpayer’s registration status, aggregate turnover, and applicable exemptions.
- GSTR-9: Registered taxpayers who need to provide the annual return u/s 44 of the CGST Act should file it, as per the applicable exemptions. Notification No. 15/2025-Central Tax dated September 17, 2025, exempts taxpayers with aggregate turnover up to ₹2 crore from filing GSTR-9, subject to the notification’s terms.
- GSTR-9C: Registered taxpayers whose aggregate turnover surpasses Rs 5 crore must file the reconciliation statement along with the annual returns, as applicable under the pertinent provisions.
Taxpayers must check their eligibility and the applicable provisions before proceeding with filing.
