Now Reading: GSTR-9 due date for FY 2025-26 is 31 December 2026
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GSTR-9 due date for FY 2025-26 is 31 December 2026
The Story in Brief
GST-registered taxpayers must file their annual return, Form GSTR-9, for the financial year 2025-26 by 31 December 2026. The GST portal has already enabled filing. Taxpayers whose aggregate turnover exceeds ₹2 crore must file GSTR-9, while those with turnover above ₹5 crore must also file GSTR-9C, a self-certified reconciliation statement, by the same deadline.
Businesses with turnover up to ₹2 crore are exempt from filing GSTR-9 under Notification No. 15/2025-Central Tax, subject to conditions. All pending monthly or quarterly GSTR-1 and GSTR-3B returns for the year must be filed before accessing the annual return. GSTR-9 cannot be revised once filed, so reconciliation of outward supplies, input tax credit, and tax paid is essential before submission.
Late fees apply under Section 47 of the CGST Act: ₹50 per day for turnover up to ₹5 crore, ₹100 per day for ₹5 crore to ₹20 crore, and ₹200 per day for turnover above ₹20 crore, each with a cap. The deadline for claiming input tax credit for FY 2025-26 is the earlier of 30 November 2026 or the date of filing GSTR-9. No extension has been announced so far.
Indian Opinion Analysis
The 31 December deadline applies to all regular GST taxpayers above the turnover threshold, with no extension announced. Businesses filing GSTR-9 early can close their ITC-claim window before 30 November, affecting cash flow and compliance planning. Taxpayers must reconcile rate changes and HSN reporting for the year, and cannot revise the return once filed. The government's next action on any extension will be the key factor for those behind on preparation.
Source: caclubindia.com
This brief was synthesised by AI from the source linked above. Methodology and corrections.
