GSTR-9 Due Date 31 Dec 2026: 6 Checks Before You File, Late Fee & ₹2 Crore Exemption (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-9 GSTR-9C Up to ₹2 crore Optional* No ₹2 crore – ₹5 crore Yes No Above ₹5 crore Yes Yes (self-certifie...