Who has to file GSTR-9
| Aggregate turnover in 2025-26 | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to Rs 2 crore | Optional (exempted by notification) | Not required |
| Above Rs 2 crore and up to Rs 5 crore | Compulsory | Not required |
| Above Rs 5 crore | Compulsory | Compulsory, self-certified |
Aggregate turnover is worked out on an all-India basis for the same PAN, across all GST registrations. GSTR-9 is not filed by composition taxpayers (who file GSTR-4), input service distributors, non-resident taxable persons, casual taxable persons or persons deducting or collecting tax at source, who have their own returns.
Due date
The annual return is due by 31 December following the end of the financial year. For 2025-26, the due date is 31 December 2026, unless the government extends it by notification. Check the GST portal close to the date.
What the return contains
- Outward supplies: taxable, exempt, nil-rated and zero-rated supplies, with credit and debit notes and amendments.
- Input tax credit: credit availed in GSTR-3B, split into inputs, capital goods and input services, credit reversed, and credit as per GSTR-2B.
- Tax paid: tax payable and paid in cash and through credit, with interest and late fee.
- Transactions of the previous year declared in returns up to the cut-off date of the following year.
- HSN-wise summary of outward and inward supplies.
Checklist before filing
- Close the books. Finalise the accounts for the year, at least to the stage of sales, purchases and expenses.
- Reconcile sales. Match sales in the books with GSTR-1 and GSTR-3B month by month. Pay any short tax through DRC-03 before filing.
- Reconcile input tax credit. Match credit in the books with GSTR-3B and GSTR-2B. Reverse credit on blocked items and on suppliers' invoices not reflected in GSTR-2B.
- Claim pending credit in time. Input tax credit for 2025-26 can be claimed only up to 30 November 2026 or the date of filing the annual return, whichever is earlier.
- Check rate changes. GST rates on many goods and services changed from 22 September 2025, so 2025-26 has two rate structures. Check that HSN and rate-wise figures are split correctly.
- Check the figures auto-filled by the portal and correct them where the books are right and the portal is not.
- File GSTR-9C if turnover is above Rs 5 crore, reconciling the audited financial statements with GSTR-9.
Late fee
A late fee applies for each day of delay in filing GSTR-9, counted under both CGST and the State GST law. Under the rates notified from 2022-23, the total is:
- Rs 50 a day where aggregate turnover is up to Rs 5 crore, limited to 0.04 percent of turnover in the state or union territory.
- Rs 100 a day where aggregate turnover is above Rs 5 crore and up to Rs 20 crore, limited to 0.04 percent of turnover in the state or union territory.
- Rs 200 a day where aggregate turnover is above Rs 20 crore, limited to 0.5 percent of turnover in the state or union territory.
Late fee cannot be paid using input tax credit; it is paid in cash. Interest is separate and applies to any tax paid late.
Common mistakes
- Treating the annual return as a chance to claim credit missed during the year. It is not.
- Ignoring differences between GSTR-2B and credit claimed, which later lead to notices.
- Leaving the HSN summary incomplete or with the wrong rate after the September 2025 changes.
- Filing without reconciling with the audited accounts where GSTR-9C applies.
If a notice arrives after filing, see GST notice reply. For help with returns, see GST return filing.
Frequently asked questions
Is GSTR-9 compulsory if my turnover is below Rs 2 crore?
No. Registered persons with aggregate turnover up to Rs 2 crore in a financial year have been exempted from filing the GSTR-9 annual return for that year by notification, including for 2025-26 under Notification No. 15/2025-Central Tax. They may still file it voluntarily. Check the notification for the year you are filing.
Can GSTR-9 be revised after filing?
No. Once GSTR-9 is filed it cannot be revised. Any tax found short while preparing it can be paid through Form DRC-03, but excess tax or missed input tax credit cannot be claimed through the annual return. So reconcile your books, GSTR-1, GSTR-3B and GSTR-2B carefully before you file.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return that summarises outward supplies, input tax credit and tax paid for the year. GSTR-9C is a reconciliation statement between the audited financial statements and GSTR-9. GSTR-9C is required where aggregate turnover is above Rs 5 crore and is self-certified by the taxpayer.
Who files the annual return for a composition taxpayer?
A taxpayer under the composition scheme does not file GSTR-9. Instead, composition taxpayers file Form GSTR-4 as their annual return, generally by 30 April after the end of the financial year. Regular taxpayers, including those who opted out of composition during the year, file GSTR-9 for the period as regular taxpayers.