GSTR-9 Annual Return — Filing Guide & Due Dates

Updated: 3 June 2026

GSTR-9 is the GST annual return filed by regular taxpayers with annual aggregate turnover exceeding ₹2 crore. It consolidates all outward supplies, inward supplies, ITC claimed, and tax paid during the full financial year from monthly GSTR-1 and GSTR-3B data. Due date: 31 December 2026 for FY 2025-26. GSTR-9C (reconciliation statement with audited financials) is additionally required for turnover above ₹5 crore — now self-certified by the taxpayer (no CA/CMA certification needed from FY 2021-22).

31 Dec 2026 GSTR-9 annual return due date for FY 2025-26. Late fee: ₹200/day up to 0.25% of state turnover.

GSTR-9 vs GSTR-9C — Quick Comparison

Feature	GSTR-9	GSTR-9C
Form type	Annual Return	Reconciliation Statement
Who files	Regular taxpayers with turnover > ₹2 Cr	Taxpayers with turnover > ₹5 Cr
Turnover threshold	> ₹2 crore (mandatory)	> ₹5 crore (mandatory)
Certification	Self-filed / self-certified	Self-certified (from FY 2021-22)
Purpose	Consolidate year's GST data	Reconcile GSTR-9 with audited accounts
Due date (FY 2025-26)	31 December 2026	31 December 2026 (filed together)
Revision allowed?	No	No

GSTR-9 Structure — Parts & Sections

GSTR-9 has 6 parts covering all aspects of annual GST compliance. Here is a summary of each part:

Part	Table(s)	What It Covers
Part I	Table 1–3	Basic details — GSTIN, legal name, trade name, period
Part II	Table 4–5	Outward supplies — taxable, exempt, nil-rated, non-GST, exports
Part III	Table 6–8	ITC details — ITC availed, reversed, and ineligible ITC
Part IV	Table 9	Tax paid as declared in returns (CGST, SGST, IGST, cess)
Part V	Table 10–14	Amendments, credit notes, debit notes, supplies/ITC not reported in earlier year
Part VI	Table 15–18	Demands, refunds, HSN-wise summary, late fees payable

Who Is Exempt from GSTR-9?

The following categories are not required to file GSTR-9:

Category	Alternative Return
Composition taxpayers	GSTR-9A (currently waived for most FYs)
Input Service Distributors (ISD)	No annual return applicable
Non-resident taxable persons	No annual return applicable
TDS deductors (Section 51)	No annual return applicable
TCS collectors (Section 52 — e-commerce)	No annual return applicable
Regular taxpayers with turnover ≤ ₹2 Cr	Filing optional (not mandatory)

Frequently Asked Questions

Who has to file GSTR-9?

GSTR-9 must be filed by all regular GST taxpayers (registered under normal scheme) whose annual aggregate turnover exceeds ₹2 crore in the relevant financial year. The following are exempt: composition taxpayers (file GSTR-9A instead, currently waived), Input Service Distributors (ISDs), Non-resident taxable persons, taxpayers paying TDS under Section 51, and those paying TCS under Section 52. For FY 2025-26, the filing is mandatory for turnover above ₹2 crore; filing is optional but allowed for those below that threshold.

What is the difference between GSTR-9 and GSTR-9C?

GSTR-9 is the annual return — a consolidated summary of all monthly/quarterly returns (GSTR-1 and GSTR-3B) filed during the year. It is filed by taxpayers with turnover above ₹2 crore. GSTR-9C is a reconciliation statement that compares the data in GSTR-9 with audited financial statements. GSTR-9C is mandatory only for taxpayers with annual turnover exceeding ₹5 crore. Until FY 2020-21, GSTR-9C required CA/CMA certification; from FY 2021-22 onwards, it is self-certified by the taxpayer — no professional certification required.

Can I skip GSTR-9 if turnover is below ₹2 Crore?

Yes. For taxpayers with annual aggregate turnover up to ₹2 crore, filing GSTR-9 is optional (not mandatory) for FY 2017-18 through FY 2025-26 as per GST Council recommendations. However, optional does not mean irrelevant — if you have ITC mismatches or need to correct data from monthly returns, filing GSTR-9 can help. Once filed, GSTR-9 cannot be revised, so review carefully before submission.

What if GSTR-9 has errors vs GSTR-3B?

GSTR-9 cannot be revised after filing. However, discrepancies between GSTR-9 and GSTR-3B (e.g., differences in ITC claimed, outward supplies declared) do not automatically attract demand. The GSTN may issue notices or ASMT-10 for significant differences. You can provide a reconciliation explanation. For genuine errors that result in short payment of tax, it is advisable to pay the difference through DRC-03 (voluntary payment) before GSTR-9 filing or in response to any notice, to avoid interest and penalty.

Penalty for non-filing GSTR-9?

The late fee for GSTR-9 is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum cap of 0.25% of the taxpayer's turnover in the state/union territory. For example, if your turnover is ₹3 crore, the maximum late fee is ₹75,000. In addition to late fee, non-filing can attract a general penalty of up to ₹25,000 under Section 125 of the CGST Act. The GST Council has periodically issued amnesty schemes with reduced late fees — check CBIC circulars for current waivers.

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