GSTR-9 and GSTR-9C for FY 2025-26: Due Date, Late Fee and Common Errors

GSTR-9 due date for FY 2025-26 is 31 December 2026. Who must file GSTR-9 and 9C, late fee caps by turnover, ITC deadline and 8 errors to avoid while filing.

KAVACH

10/22/20265 min read

The GSTR-9 due date for FY 2025-26 is 31 December 2026. Businesses with aggregate turnover above ₹2 crore must file GSTR-9, and those above ₹5 crore must also file the self-certified reconciliation statement, GSTR-9C. The GST portal has already enabled both forms for this year.

GSTR-9 cannot be revised once filed, so a mistake here stays on record. This guide covers who must file, what a late filing costs, the deadlines that come before 31 December, and the errors we see most often.

Key Dates at a Glance

  • 30 November 2026: Last date to claim missed input tax credit (ITC) for FY 2025-26, or the date you file GSTR-9, whichever is earlier.

  • 31 December 2026: Due date for GSTR-9 and GSTR-9C for FY 2025-26.

  • 31 December 2029: After this, the FY 2025-26 annual return can no longer be filed (3-year time limit).

Who Must File GSTR-9 and GSTR-9C?

Applicability depends on your aggregate turnover for the whole PAN across India, not the turnover of a single GSTIN. Once you are covered, you file a separate return for each GSTIN.

  • Turnover up to ₹2 crore: GSTR-9 exempt; GSTR-9C not required.

  • Turnover above ₹2 crore and up to ₹5 crore: GSTR-9 mandatory; GSTR-9C not required.

  • Turnover above ₹5 crore: GSTR-9 mandatory; GSTR-9C mandatory (self-certified).

  • Composition taxpayers, casual and non-resident taxable persons, input service distributors and TDS/TCS deductors do not file GSTR-9.

GSTR-9 Late Fee for FY 2025-26

If you miss the due date, a late fee runs for every day of delay, up to a cap based on your turnover in that State or UT. These are the combined CGST and SGST amounts:

  • Turnover up to ₹5 crore: ₹50 per day, maximum 0.04% of turnover in the State/UT.

  • Turnover above ₹5 crore and up to ₹20 crore: ₹100 per day, maximum 0.04% of turnover in the State/UT.

  • Turnover above ₹20 crore: ₹200 per day, maximum 0.5% of turnover in the State/UT.

What the late fee looks like in practice

  • Turnover ₹3 crore, filed 60 days late: ₹50 × 60 = ₹3,000 (the cap of ₹12,000 is not reached).

  • Turnover ₹10 crore, filed 100 days late: ₹100 × 100 = ₹10,000 (cap: ₹40,000).

  • Turnover ₹50 crore, filed one year late: ₹200 × 365 = ₹73,000, and it keeps growing until the cap of ₹25 lakh.

  • The late fee must be paid in cash. It cannot be set off against your ITC balance.

Is there a separate late fee for GSTR-9C?

The late fee applies to the delay in filing the complete annual return. Where GSTR-9C is required, it forms part of that return. CBIC clarified in Circular No. 246/03/2025-GST that no separate late fee applies for GSTR-9C for years up to FY 2022-23. For FY 2025-26, the safest approach is simple: file GSTR-9 and GSTR-9C together, on or before 31 December 2026.

What Is Different This Year

Two rate structures in one year: GST rates were rationalised from 22 September 2025, so FY 2025-26 has supplies at old rates before that date and new rates after it. Check that your rate-wise and HSN-wise figures reflect this split.

Table 8A comes from GSTR-2B and cannot be edited. Any difference between Table 8A and the ITC you claimed in GSTR-3B needs a clear explanation in your working papers.

GSTR-1A amendments made during the year are reflected in the auto-populated outward supply tables.

8 Common GSTR-9 Errors (and How to Avoid Them)

1. Checking turnover per GSTIN instead of per PAN

A business with three registrations of ₹1.5 crore each has an aggregate turnover of ₹4.5 crore and must file GSTR-9 for every GSTIN. Fix: add up turnover across all GSTINs under the same PAN.

2. Trying to claim missed ITC in GSTR-9

GSTR-9 is a summary of what you already reported. Missed ITC for FY 2025-26 must be claimed in GSTR-3B by 30 November 2026. Fix: review your purchase register against GSTR-2B before October's GSTR-3B is filed.

3. Filing before reconciling your books

Because GSTR-9 cannot be revised, filing first and reconciling later is risky. Fix: match your books with GSTR-1, GSTR-3B and GSTR-2B month by month, and resolve differences before you submit.

4. Ignoring the gap between Table 8A and GSTR-3B

A large difference between ITC available in GSTR-2B and ITC claimed is one of the most common triggers for scrutiny notices. Fix: prepare a short reconciliation showing why each difference exists, such as supplier delays, blocked credit or reversals.

5. Inaccurate HSN summary

HSN codes and quantities in GSTR-9 should match your books and GSTR-1. With two rate periods this year, mismatches are more likely. Fix: generate the HSN summary from your accounting software and check rates for each period.

6. Reporting next-year adjustments in the wrong tables

Amendments, credit notes or ITC for FY 2025-26 that were reported in FY 2026-27 belong in Tables 10 to 14. Fix: list all such transactions separately before filling these tables.

7. Not paying extra tax found during reconciliation

If reconciliation shows tax was underpaid, pay it through Form DRC-03 with interest at 18% a year, rather than leaving it for a notice. Fix: calculate and pay the shortfall before filing GSTR-9.

8. Forgetting GSTR-9C above ₹5 crore

Some businesses file GSTR-9 on time but miss GSTR-9C, which leaves the annual return incomplete. Fix: if your aggregate turnover crossed ₹5 crore, prepare both returns together.

Pre-Filing Checklist

1. Confirm aggregate turnover for the PAN and decide whether GSTR-9C applies.

2. Claim any missed ITC in GSTR-3B before 30 November 2026.

3. Reconcile sales with GSTR-1 and GSTR-1A.

4. Reconcile ITC with GSTR-2B and GSTR-3B, including reversals.

5. Check the HSN summary for both rate periods.

6. List next-year adjustments for Tables 10 to 14.

7. Pay any shortfall through DRC-03.

8. File GSTR-9, and GSTR-9C where applicable, before 31 December 2026.

Frequently Asked Questions

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

The due date is 31 December 2026, unless the government extends it by notification.

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

No. Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 for FY 2025-26.

Can I revise GSTR-9 after filing?

No. GSTR-9 cannot be revised, so reconcile your books fully before submitting it. Additional tax liability can still be paid through DRC-03.

What is the late fee for GSTR-9?

It is ₹50 per day for turnover up to ₹5 crore, ₹100 per day for ₹5–20 crore and ₹200 per day above ₹20 crore, capped at 0.04%, 0.04% and 0.5% of State/UT turnover respectively.

Who has to file GSTR-9C?

Registered taxpayers with aggregate turnover above ₹5 crore must file GSTR-9C, a self-certified reconciliation statement, along with GSTR-9.

Get Your Annual Return Right the First Time

GSTR-9 is your last chance to align a full year of GST data before the department starts comparing returns. A careful reconciliation now costs far less than replying to a notice later.

KAVACH's CA-led team handles GSTR-9 and GSTR-9C preparation, ITC reconciliation and notice support. See our GST compliance and audit services, or start with a compliance risk assessment to find gaps before you file. You may also find our guide to the top 10 compliance mistakes that cost businesses lakhs useful.

Disclaimer: This article is for general information and reflects GST rules as of October 2026. Due dates and late fees can change by notification, so confirm the position with a qualified chartered accountant before filing.