GSTR-9 Due Date 31 Dec 2026: 6 Checks Before You File, Late Fee & ₹2 Crore Exemption (FY 2025-26)

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GSTR-9 due date 31 December 2026 checklist for FY 2025-26

⏰ GSTR-9 due date for FY 2025-26: 31 December 2026

  • Turnover up to ₹2 crore: GSTR-9 is optional
  • Turnover above ₹2 crore: GSTR-9 is mandatory
  • Turnover above ₹5 crore: GSTR-9 + GSTR-9C
  • Cannot be revised, so reconcile first, file later

👀 Eye-opener: why this matters to your business

  • GSTR-9 puts your whole year's sales, ITC and tax on one page. Mismatches the department could not see month by month become visible here.
  • A wrong figure cannot be corrected later by revising the return. You can only pay extra tax through DRC-03, never reduce it.
  • Many businesses had GST rate changes from 22 September 2025. Wrong HSN or rate in the annual return is a common scrutiny trigger.
  • 💰 Saver tip: spend one day reconciling now. It costs far less than replying to a mismatch notice next year.

📋Who must file GSTR-9 and GSTR-9C?

Aggregate turnover (PAN level)GSTR-9GSTR-9C
Up to ₹2 croreOptional*No
₹2 crore – ₹5 croreYesNo
Above ₹5 croreYesYes (self-certified)

*Notification No. 15/2025-Central Tax (17 September 2025), from FY 2024-25 onwards. Composition dealers file GSTR-9A instead.

🆕What's new in GSTR-9 this year?

  • GST rate change from 22 September 2025: check turnover and HSN for both rate periods.
  • Revised tables (Notification No. 13/2025-Central Tax): previous-year ITC shown separately, ITC reversals reported item-wise, import IGST claimed next year in its own row.
  • ITC cut-off: ITC for FY 2025-26 could be claimed only up to 30 November 2026 (section 16(4)).

💸GSTR-9 late fee

TurnoverPer day (CGST + SGST)Maximum
Up to ₹5 crore₹500.04% of turnover
₹5 – ₹20 crore₹1000.04% of turnover
Above ₹20 crore₹2000.5% of turnover

🧮 Example: A trader with ₹4 crore turnover files 60 days late. Late fee = ₹50 × 60 = ₹3,000.

⚠️ 3-year bar: GSTR-9 cannot be filed after three years from its due date. This Finance Act 2023 rule is now enforced on the GST portal.

✅6 checks before you file

  1. All GSTR-1 and GSTR-3B for FY 2025-26 filed
  2. Turnover matched: books vs GSTR-1 vs GSTR-3B vs e-invoices
  3. ITC matched: purchase register vs GSTR-2B vs GSTR-3B
  4. Reversals listed item-wise (rules 37, 42, 43, section 17(5))
  5. HSN and rates checked before and after 22 September 2025
  6. Any short tax paid through DRC-03 with interest before filing

❓Quick FAQs

What is the last date to file GSTR-9 for FY 2025-26?

31 December 2026, unless the Government extends it.

Is GSTR-9 mandatory below ₹2 crore turnover?

No. It is optional for aggregate turnover up to ₹2 crore.

Do I need a CA certificate for GSTR-9C?

No. GSTR-9C is self-certified. It applies only above ₹5 crore turnover.

Can I revise GSTR-9 after filing?

No. Extra tax found later can be paid through DRC-03.

Can I claim missed ITC in GSTR-9?

No. ITC must be claimed in GSTR-3B within the section 16(4) time limit.

Need help reconciling your GSTR-9?

Talk to a Chartered Accountant before you file.

📞 Call 77602 52581 💬 WhatsApp Now

References: GST Portal · CBIC GST notifications (Nos. 07/2023, 13/2025, 15/2025-Central Tax)

For general information only, based on the law as on 24 October 2026. Not professional advice. Please consult a professional for your specific case.

Location: Bengaluru, Karnataka, India

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