GSTR-9 Annual Return in 2026: Who Files, Due Date, Table Guide and Late Fee

GSTR-9 is the once-a-year GST return that pulls a whole financial year into one statement: what you sold, the tax you paid, the input tax credit you claimed and what you reversed. This guide is for business owners and accountants who need to know whether they must file it at all, what goes in each table, what changed in the forms from FY 2024-25, how to reconcile it with GSTR-1, GSTR-3B and GSTR-2B, and what a late filing costs. Everything was checked against the CGST Rules, CBIC notifications and GSTN's own FAQs in October 2026.

Quick answer

GSTR-9 is the annual GST return filed under section 44 by regular taxpayers. It is optional if your aggregate turnover for the year is up to ₹2 crore and mandatory above that; above ₹5 crore you also file the self-certified reconciliation GSTR-9C. Both are due by 31 December after the financial year — for FY 2025-26, that means 31 December 2026.

• Enabled only after every GSTR-1/IFF and GSTR-3B of the year is filed

• Late fee from ₹50 a day to ₹200 a day depending on turnover, capped at 0.04% of turnover in the state–0.5% of turnover in the state of state turnover

• Table 8A now comes from GSTR-2B, and new Table 6A1 separates last year's credit

• It cannot be revised — extra tax is paid through DRC-03 with interest

What is GSTR-9 and who must file it?

GSTR-9 is the annual return required by section 44 of the CGST Act and Rule 80 of the CGST Rules. It is a summary, not a fresh set of transactions: most of it is auto-filled from the GSTR-1, IFF, GSTR-1A and GSTR-3B returns you already filed during the year, plus your GSTR-2B. Its job is to let you, and the department, see whether the year adds up — and to give you a last chance to declare tax you under-paid.

Who files. Every person registered as a normal taxpayer at any time in the financial year, including SEZ units and SEZ developers, and anyone who moved out of the composition scheme mid-year (for the months they paid tax at normal rates).

Who does not. Input Service Distributors, persons deducting TDS under section 51, e-commerce operators collecting TCS under section 52 (they file a separate annual statement), casual taxable persons, non-resident taxable persons and OIDAR suppliers. Composition dealers file GSTR-4 for the period they were in the scheme, not GSTR-9.

One return per GSTIN. Turnover limits are tested on your PAN-level aggregate turnover, but the return itself is filed separately for each registration. A business with GSTINs in Maharashtra and Karnataka and a combined turnover of ₹6 crore files two GSTR-9s and two GSTR-9Cs, even if the Karnataka branch sold only ₹40 lakh.

The ₹2 crore exemption

Notification 15/2025–Central Tax, dated 17 September 2025, exempts registered persons whose aggregate turnover in a financial year is up to ₹2 crore from filing the annual return, for FY 2024-25 onwards. It was issued on the GST Council's recommendation and replaced the year-by-year exemptions issued since 2019. So for FY 2025-26, due in December 2026, small taxpayers again need not file — unless they choose to.

Aggregate turnover here means the value of all taxable, exempt, export and inter-state supplies of every GSTIN on your PAN, excluding inward supplies taxed under reverse charge and excluding the GST itself. Cross the line by even a rupee and the return becomes mandatory for every one of your GSTINs.

What you file for the year, by aggregate turnover

Aggregate turnover (PAN)	GSTR-9	GSTR-9C	Late fee per day (CGST + SGST)
Up to ₹2 crore	Optional	No	Only if you choose to file and file late
Above ₹2 crore to ₹5 crore	Mandatory	No	₹50 a day, max 0.04% of turnover in the state
Above ₹5 crore to ₹20 crore	Mandatory	Yes, self-certified	₹100 a day, max 0.04% of turnover in the state
Above ₹20 crore	Mandatory	Yes, self-certified	₹200 a day, max 0.5% of turnover in the state

Up to ₹2 crore

GSTR-9

Optional

GSTR-9C

No

Late fee per day (CGST + SGST)

Only if you choose to file and file late

Above ₹2 crore to ₹5 crore

GSTR-9

Mandatory

GSTR-9C

No

Late fee per day (CGST + SGST)

₹50 a day, max 0.04% of turnover in the state

Above ₹5 crore to ₹20 crore

GSTR-9

Mandatory

GSTR-9C

Yes, self-certified

Late fee per day (CGST + SGST)

₹100 a day, max 0.04% of turnover in the state

Above ₹20 crore

GSTR-9

Mandatory

GSTR-9C

Yes, self-certified

Late fee per day (CGST + SGST)

₹200 a day, max 0.5% of turnover in the state

GSTR-9 due date and the 2026 filing season

Rule 80 fixes the due date at 31 December after the financial year. In 2026 the return being prepared is the one for FY 2025-26 (April 2025 to March 2026), due on 31 December 2026. The FY 2024-25 return was due on 31 December 2025.

The government has often extended the annual-return deadline in the past, usually by a CBIC notification issued in late December. Plan to file by the original date and treat any extension as a buffer, not a plan.

Three practical rules shape the season:

• GSTR-9 opens only after every monthly or quarterly return is filed. GSTN's FAQ confirms the form stays locked while any GSTR-1, IFF or GSTR-3B for the year is pending. Clear old returns first.
• The 3-year bar. Since the portal began enforcing it in 2025, a return cannot be filed more than 3 years after its due date. For GSTR-9 that means the FY 2022-23 return (due 31 December 2023) closes for good at the end of 2026. Unfiled older years can no longer be regularised by filing; the department will assess them instead.
• ITC cut-off. Credit for FY 2025-26 can be claimed in GSTR-3B only up to 30 November 2026 or the date you file GSTR-9, whichever is earlier. File GSTR-9 early and you lose the rest of that window — so finish your last-minute credit claims in GSTR-3B first.

GSTR-9 for FY 2025-26 — the key dates

1 Apr 2025 – 31 Mar 2026

Financial year covered; GST 2.0 rates apply from 22 Sep 2025, so the year has two rate regimes

Apr – Oct 2026 returns

Missed FY 2025-26 invoices and credit can still be reported in GSTR-1 and GSTR-3B; these flow to Tables 8C, 10, 11 and 13

30 November 2026

Last date to claim FY 2025-26 ITC in GSTR-3B (or GSTR-9 filing date, if earlier)

31 Dec 2026

GSTR-9 and GSTR-9C due; late fee runs from 1 January 2027

31 Dec 2029

Three years after the due date — the FY 2025-26 return can no longer be filed after this

GSTR-9 table-by-table walkthrough

GSTR-9 has six parts and around 19 tables. You only need to touch the tables relevant to your business; most cells come pre-filled. The structure below follows the form as it stands for FY 2024-25 and FY 2025-26.

Under Notification 14/2022–Central Tax, taxpayers with turnover up to ₹5 crore may skip several detailed tables — including the demand and refund details in Table 15, Table 16 and the inward HSN summary in Table 18 — and report outward HSN at four digits. Check the form instructions on the portal for the year you are filing, because the list of optional tables is set by notification and can change.

Table 4 vs Table 9. Table 4 is your tax liability as per GSTR-1; Table 9 is the tax actually paid through GSTR-3B. If Table 4 is higher, you declared sales in GSTR-1 but did not pay all the tax on them — the gap is payable through DRC-03. If Table 9 is higher, you may have paid tax twice or on supplies that never happened, and the remedy is a refund claim rather than GSTR-9.

What changed in GSTR-9 from FY 2024-25

The forms were amended by CBIC notifications in September 2025 and GSTN published a consolidated FAQ in December 2025. These changes apply to the FY 2024-25 return and, unless the form is amended again, to the FY 2025-26 return you file in 2026.

Table 8A now comes from GSTR-2B, not GSTR-2A. It captures every invoice belonging to the financial year that appeared in your GSTR-2B — including invoices your suppliers reported in April to October of the following year — and leaves out invoices of the previous year that showed up in this year's GSTR-2B. Because GSTR-2B reflects your IMS actions, an invoice you rejected on IMS will not appear in 8A. The portal gives an Excel download of the invoices behind 8A so you can check line by line.

New Table 6A1 and 6A2. Table 6A is still the total ITC from GSTR-3B for April to March. Table 6A1 now pulls out credit belonging to the previous year that you claimed this year (other than Rule 37/37A reclaims), and 6A2 is what remains for the current year. Before this change, last year's credit claimed in April–November caused an unexplained difference in Table 6J every year; now it does not.

Rule 37 and 37A reclaims go to 6H — in the year you reclaim them. GSTN treats credit reversed for non-payment within 180 days and later reclaimed as credit of the year in which it is reclaimed. So a reversal in October 2025 and a reclaim in May 2026 sit in different annual returns: the reversal in FY 2025-26 Table 7A, the reclaim in FY 2026-27 Table 6H.

Table 8B only mirrors 6B; Table 8C only holds genuinely missed credit. Credit that was claimed, reversed and reclaimed in the next year goes in Table 13, not 8C — putting it in 8C creates a false difference in 8D.

New Table 8H1 captures IGST on imports of the year that you claimed as credit in the next year, so that Table 8I (import IGST difference) comes out at nil.

Smaller fixes. Supplies added or amended through GSTR-1A now feed Tables 4 and 5. The 65% concessional-rate checkbox has been removed from the HSN tables. Table 4G1 is meant only for e-commerce operators paying tax under section 9(5). And late fee for GSTR-9C now has its own table, because Circular 246/03/2025-GST clarified that the annual return under section 44 includes GSTR-9C — the fee keeps running until both are filed.

What is special about FY 2025-26. The year straddles GST 2.0: most goods and services moved to the 5% and 18% slabs from 22 September 2025, and compensation cess was later removed. Your Table 17 HSN summary will often show the same HSN code at two rates. Reconcile the two halves of the year separately, especially for stock billed before and delivered after 22 September.

How to reconcile GSTR-9 with GSTR-1, GSTR-3B and GSTR-2B

The return is only as good as the reconciliation behind it. Do it in this order, using the portal's downloads and your books for the year.

1. Sales: books vs GSTR-1 vs GSTR-3B. Compare taxable value and tax, month by month, between your sales register, GSTR-1 (with IFF and GSTR-1A) and GSTR-3B Table 3.1. Since the July 2025 period, GSTR-3B's outward tax is locked to GSTR-1, so mismatches in the second half of FY 2025-26 should be rare; the first quarter is where differences usually hide. Missed invoices for FY 2025-26 that you added in GSTR-1 between April and October 2026 go in Table 10 and the tax in Table 14.

2. Credit: books vs GSTR-3B vs GSTR-2B. Start from Table 8A (GSTR-2B) and work to 8B (credit you claimed on domestic purchases). The 8D difference is not automatically a problem — it can be blocked credit you correctly did not claim, invoices you rejected on IMS, or credit you claimed in the next year (8C). But you must be able to explain every rupee, because 8D is the first figure an officer looks at in scrutiny.

3. Reversals. Match GSTR-3B Table 4B with your workings for Rules 37, 38, 42 and 43, and section 17(5) blocked credit. Report them in the matching rows of Table 7.

4. Tax paid. Check Table 9 against the cash and credit ledgers. Interest and late fee paid during the year appear here too.

5. HSN summary. Download the GSTR-1 Table 12 HSN file from the GSTR-9 dashboard, which GSTN now formats in the layout of Table 17, and adjust for supplies you corrected after GSTR-1 was filed.

The GSTR-9 reconciliation chain

Step 1

Books of account

sales and purchase registers

Step 2

GSTR-1 / IFF / 1A

→ Tables 4, 5, 17

Step 3

GSTR-3B

→ Tables 6, 7, 9

Step 4

GSTR-2B

→ Table 8A

Step 5

GSTR-9

differences → DRC-03 or explanation

Step 6

GSTR-9C

if turnover above ₹5 crore

Worked example: GSTR-9 for a Jaipur distributor

Mehta Traders, a Jaipur distributor of kitchen appliances with one GSTIN, had aggregate turnover of ₹3.2 crore in FY 2025-26. It is above the ₹2 crore limit, so GSTR-9 is mandatory; it is below ₹5 crore, so no GSTR-9C. While preparing the return in November 2026, its accountant finds four things.

Missed sale. A March 2026 invoice for ₹2,00,000 plus 18% GST (₹36,000) was never reported in GSTR-1. It was added in the April 2026 GSTR-1 and the tax paid in April's GSTR-3B. In GSTR-9 it goes in Table 10 (supplies added in the next year) with the tax in Table 14. Interest for the delay was already paid with the April return.

Unpaid tax. A credit note of ₹50,000 plus ₹9,000 GST was reported in GSTR-1 for August 2025 but reversed with no matching sales return in the books. Tax of ₹9,000 was under-paid. The accountant reports it and pays it after filing through DRC-03, in cash, with interest at 18% a year. For roughly 14 months from 20 September 2025: ₹9,000 × 18% × 425 ÷ 365 ≈ ₹1,886.

Credit difference. Table 8A (GSTR-2B) shows ITC of ₹21,40,000; Table 8B (credit claimed) shows ₹20,90,000. The ₹50,000 difference is made up of:

• ₹32,000 on a delivery van's insurance and repairs — blocked under section 17(5), correctly not claimed;
• ₹18,000 on an invoice of February 2026 that was claimed in the May 2026 GSTR-3B — reported in Table 8C and Table 13.

After 8C, Table 8D shows ₹32,000, all explained as blocked credit. Nothing to pay.

Late fee check. Had the firm filed on 20 January 2027, 20 days late, the fee would be 20 × ₹50 a day = ₹1,000 (₹500 CGST + ₹500 SGST). The cap at 0.04% of turnover in the state of its Rajasthan turnover is ₹12,800, so it would not apply. The late fee is paid in cash before the portal lets you file.

For contrast, a manufacturer with ₹30 crore turnover filing 60 days late would pay 60 × ₹200 a day = ₹12,000 — far below its cap of ₹15 lakh at 0.5% of turnover in the state. The fee grows slowly, but missing the 3-year window is fatal, and an unfiled return invites a notice.

GSTR-9C: the reconciliation statement

If your aggregate turnover for the year exceeds ₹5 crore, Rule 80(3) requires you to file GSTR-9C along with GSTR-9. It reconciles the turnover, tax and input tax credit in your audited financial statements with what you declared in GSTR-9, and lists the reasons for every un-reconciled difference.

Since FY 2020-21 the statement is self-certified — you no longer need a chartered accountant or cost accountant to certify it, although many businesses still have their auditor prepare it. GSTR-9C is filed on the portal after GSTR-9 and pulls the GSTR-9 figures automatically. Additional tax found while reconciling is paid through DRC-03.

Two points catch people out. First, if you have several GSTINs, each needs its own GSTR-9C, so you need state-wise turnover and ITC from your accounts — branch-wise trial balances make this easy, a single consolidated ledger does not. Second, the late fee no longer stops when GSTR-9 is filed. GSTN's example: GSTR-9 filed on 25 December 2025 and GSTR-9C on 7 January 2026 attracts seven days of late fee, computed automatically in the new GSTR-9C late-fee table.

Late fee, interest and other consequences

Late fee (section 47(2) with Notification 07/2023). From FY 2022-23 onwards, CBIC waived the late fee above these limits, so the effective amounts are:

• Turnover up to ₹5 crore: ₹50 a day (₹25 CGST + ₹25 SGST), capped at 0.04% of turnover in the state of turnover in the state.
• Turnover above ₹5 crore and up to ₹20 crore: ₹100 a day, capped at 0.04% of turnover in the state.
• Turnover above ₹20 crore: the default under section 47(2), ₹200 a day, capped at 0.5% of turnover in the state.

The fee is computed by the portal, must be paid in cash, and you cannot file without paying it. It runs from the day after the due date until the day GSTR-9 (and GSTR-9C, if applicable) is filed.

Interest. GSTR-9 itself carries no interest, but tax you declare as unpaid does: 18% a year a year from the original due date of the month in question until you pay through DRC-03.

Notices and assessment. Not filing a mandatory annual return can lead to a notice and, ultimately, best-judgment assessment. Officers also use GSTR-9 data in scrutiny under section 61 — large unexplained 8D differences, or Table 4 being higher than Table 9, are common triggers for a DRC-01A or DRC-01 notice.

How to file GSTR-9 on the GST portal

File GSTR-9 step by step

1. 1

   Clear every return for the year

   Check the Returns Dashboard: all GSTR-1/IFF and GSTR-3B for April to March must show 'Filed'. GSTR-9 tiles stay disabled until they do.

2. 2

   Open the annual return

   Log in at gst.gov.in → Services → Returns → Annual Return → choose the financial year → GSTR-9 → Prepare Online. Answer the nil-return question ('No' unless you had no supplies, purchases, credit, refunds or demands at all).

3. 3

   Download the drafts

   Download the system-computed GSTR-9 summary, the GSTR-1 and GSTR-3B summaries, the Table 8A invoice Excel and the HSN file. Reconcile them with your books before editing anything.

   Tip: Large files can be prepared in the GSTR-9 offline tool and uploaded as JSON.

4. 4

   Fill and edit the tables

   Confirm Tables 4 and 5, split ITC in Table 6 (including 6A1), enter reversals in Table 7, 8C and 8H1 in Table 8, next-year transactions in Tables 10–14 and the HSN summaries.

5. 5

   Compute liabilities and pay late fee

   Click Compute Liabilities. If you are late, the late-fee tile opens; pay it from the cash ledger. Preview the PDF and check the warnings on differences of more than a few rupees.

6. 6

   File with DSC or EVC, then DRC-03

   File with a digital signature or Aadhaar/mobile OTP. If GSTR-9 shows tax you didn't pay, use the DRC-03 link that appears after filing to pay it, with interest, from the cash ledger.

   Open the GST portal

Nil GSTR-9. You can file a nil return only if, for the whole year, you made no outward supply, received no goods or services, had no other liability, claimed no credit or refund, received no demand order and owe no late fee. One purchase invoice in GSTR-2B is enough to rule it out.

Common GSTR-9 mistakes and how to fix them

Filing too early. Filing in, say, September cuts off the right to claim that year's ITC in GSTR-3B before 30 November. Unless you are sure there is nothing left to claim, file after your October GSTR-3B.

Treating Table 8D as a target to make zero. Forcing 8D to nil by claiming credit you are not entitled to, or by putting reclaims in 8C, is worse than an honest difference. Explain blocked and rejected credit instead.

Double-counting last year's credit. Credit of FY 2024-25 claimed in April–November 2025 belongs in Table 6A1 of the FY 2025-26 return — not in 6B — otherwise 8B is overstated.

Ignoring GSTR-1A. Amendments made through GSTR-1A now feed Tables 4 and 5. If your workings are based on the original GSTR-1 only, you will see unexplained differences.

Missing the multi-GSTIN rule. The ₹2 crore test is on aggregate PAN turnover. A firm with ₹1.5 crore in one state and ₹80 lakh in another must file GSTR-9 for both GSTINs.

Thinking the return can be fixed later. It cannot be revised. If you discover an error after filing, pay any tax through DRC-03 and keep a note of the correction for GSTR-9C and for any later scrutiny.

Should you file GSTR-9 if you are under ₹2 crore?

You don't have to, and most small businesses won't. There are two situations where filing voluntarily can help. If you know your GSTR-1 or GSTR-3B contain errors you want on record — for example, tax you under-paid and want to clear through DRC-03 — GSTR-9 is a structured way to declare and pay it. And if you expect your turnover to be close to the line once all GSTINs and exempt supplies are added, filing removes the risk of later finding you crossed it.

Either way, the exemption does not change your record-keeping duty. Keep invoices, credit notes, the GSTR-2B downloads and your ITC workings for the full retention period, because the department can still examine the year.

Official links

• GST portal – Annual ReturnFile GSTR-9, GSTR-9C and DRC-03
• GSTR-9 FAQs (GST portal user guide)Who files, nil return, tables, DRC-03
• GSTN consolidated FAQ on GSTR-9/9C (Dec 2025)Tables 6A1, 8A, 8C, 8H1, 13 with examples
• Rule 80, CGST RulesDue date and GSTR-9C threshold
• Section 47, CGST ActAnnual return late fee

What to do next

Block out a week in November for the reconciliation, after your October GSTR-3B is filed, so you have time to chase suppliers and pay any gap through DRC-03 before 31 December. If the monthly returns are where the errors start, read our guides to GSTR-1 and GSTR-3B, and see the full GST return filing calendar. Check rates on corrected invoices with our GST calculator.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Is GSTR-9 mandatory for turnover below ₹2 crore?

No. Notification 15/2025–Central Tax exempts registered persons whose aggregate turnover in a financial year is up to ₹2 crore from filing the annual return, for FY 2024-25 onwards. You may still file voluntarily, and you must keep filing GSTR-1 and GSTR-3B and keep your books. Turnover is counted on the whole PAN across India, not per GSTIN.

What is the due date of GSTR-9 for FY 2025-26?

GSTR-9 and, where applicable, GSTR-9C for FY 2025-26 are due by 31 December after the financial year, so 31 December 2026, under Rule 80 of the CGST Rules. The government can extend this by notification, which has happened in past years, so check CBIC notifications in December before relying on the date.

What is the late fee for GSTR-9?

For turnover up to ₹5 crore it is ₹50 a day (CGST plus SGST), for ₹5–20 crore ₹100 a day, and above ₹20 crore ₹200 a day. The total is capped at 0.04% of turnover in the state for the first two bands and 0.5% of turnover in the state above ₹20 crore. Since FY 2024-25 the fee also runs until GSTR-9C is filed.

Can I revise GSTR-9 after filing?

No. The GST portal does not allow a filed GSTR-9 to be revised. Any tax you missed can be paid voluntarily through Form DRC-03 with interest, and you can explain differences in GSTR-9C if you file it. That is why it pays to reconcile carefully and download the system-computed draft before you submit.

Who needs to file GSTR-9C?

Every registered person whose aggregate turnover in the financial year exceeds ₹5 crore must file GSTR-9C, a self-certified reconciliation between audited accounts and GSTR-9, along with the annual return. A chartered accountant's certification has not been required since FY 2020-21. GSTR-9C can only be filed after GSTR-9.

Can I file GSTR-9 if some GSTR-1 or GSTR-3B returns are pending?

No. The portal enables GSTR-9 only after every GSTR-1 (or IFF) and GSTR-3B for the financial year has been filed. If a return is pending, file it first with any late fee and interest. Remember that returns more than 3 years past their due date can no longer be filed at all.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Rule 80 – CGST Rules, 2017 (annual return) — CBIC · accessed 7 October 2026
2. 2.Section 47 – CGST Act, 2017 (levy of late fee) — CBIC · accessed 7 October 2026
3. 3.FAQs > About Form GSTR-9 — GSTN (GST portal user guide) · accessed 7 October 2026
4. 4.Consolidated FAQ on GSTR-9/9C for FY 2024-25 (17 December 2025) — GSTN · accessed 7 October 2026
5. 5.Notification No. 07/2023 – Central Tax (late fee for annual return) — CBIC (copy hosted by GST Gyaan) · accessed 7 October 2026
6. 6.GST annual return exemption up to ₹2 crore turnover from FY 2024-25 (Notification 15/2025-CT) — TaxGuru · accessed 7 October 2026
7. 7.GSTR-9 and GSTR-9C for FY 2025-26: thresholds and due date — CalcGuru · accessed 7 October 2026
8. 8.GSTR-9 & GSTR-9C: mandatory vs optional tables — TaxGuru · accessed 7 October 2026