GSTR-9 for FY 2025-26: the Reconciliation Guide
The annual return reconciled against your books, table by table.
GST annual return hub
GSTR-9 for FY 2025-26: the Annual Return, Sorted
One return that re-states your whole GST year — every sale, every credit, every difference between your books and your monthly filings. This hub gathers the due date, the late-fee maths and our reconciliation guides in the order you will need them.
The short answer
For FY 2025-26, GSTR-9 is due by 31 December 2026. It is mandatory if your aggregate turnover crossed ₹2 crore; GSTR-9C joins it above ₹5 crore. The portal opened both forms on 8 October 2026, and your tiles appear only after every GSTR-1 and GSTR-3B for the year is filed — so clear the monthly backlog first, then reconcile, then file. A filed GSTR-9 cannot be revised.
Start with the reconciliation guide → · Calculate a late fee →
What late filing costs — the notified tiers
Late fee under Section 47(2), as tiered by Notification 07/2023-Central Tax. The per-day rate is set by aggregate turnover; the cap applies per state registration.
| Aggregate turnover | Late fee per day | Maximum cap |
|---|---|---|
| Up to ₹2 crore | Filing is optional — no late fee if you skip it | |
| Above ₹2 crore to ₹5 crore | ₹50 (₹25 CGST + ₹25 SGST) | 0.04% of turnover |
| Above ₹5 crore to ₹20 crore | ₹100 (₹50 CGST + ₹50 SGST) | 0.04% of turnover |
| Above ₹20 crore | ₹200 (₹100 CGST + ₹100 SGST) | 0.50% of turnover |
Do not leave ITC on the table while you prepare: credit for FY 2025-26 can be claimed only up to 30 November 2026 under Section 16(4). Our GSTR-9 late fee calculator shows both the daily build-up and the cap for your turnover.
The GSTR-9 guides
GSTR-9C: Who Must File, Turnover Limit & Due Date
Who must file the reconciliation statement, the ₹5 crore line, and what self-certification means.
GST Return Filing in India: A Practitioner's Guide
Where GSTR-9 sits in the full filing year — GSTR-1, 3B, 9 and 9C on one page.
Prefer a professional to file it?
Frequently asked questions
What is the due date for GSTR-9 for FY 2025-26?
31 December 2026, under Section 44 of the CGST Act. GSTN enabled GSTR-9 and GSTR-9C for FY 2025-26 on the portal from 8 October 2026 — the tiles appear once every GSTR-1 and GSTR-3B for the year has been filed.
Who must file GSTR-9, and who must file GSTR-9C?
GSTR-9 is mandatory where aggregate turnover crossed ₹2 crore in FY 2025-26, and optional up to that line. GSTR-9C, the self-certified reconciliation statement, is also due where aggregate turnover crossed ₹5 crore. See who should file 9C.
What is the late fee if GSTR-9 is filed after 31 December 2026?
It runs per day of delay, by turnover tier under Notification 07/2023-Central Tax: ₹50 a day up to ₹5 crore turnover, ₹100 a day from ₹5 to ₹20 crore, and ₹200 a day above ₹20 crore, each capped at 0.04% of turnover (0.50% above ₹20 crore). Where 9C applies, the fee keeps running until both forms are filed. Work out your exact figure.
Can a filed GSTR-9 be revised?
No. Once GSTR-9 is filed it cannot be revised, which is why the reconciliation against your books, GSTR-1 and GSTR-3B has to happen before filing, not after. One date inside the return matters earlier: ITC for FY 2025-26 can be claimed only up to 30 November 2026 under Section 16(4).
