GSTR-9 due date
GSTR-9 is the annual GST return. It is due on 31 December after the financial year ends, so the return for FY 2025-26 is due on 31 December 2026.
At a glance
- What it is
- Annual return for regular taxpayers
- Due date
- 31 December after the financial year
- Mandatory
- If aggregate turnover is above ₹2 crore
- Optional
- Up to ₹2 crore of turnover
- GSTR-9C
- Reconciliation statement, needed above ₹5 crore
- Not for
- Composition scheme taxpayers, who file GSTR-4
- Late fee (FY 2022-23 onwards)
- ₹50, ₹100 or ₹200 a day by turnover, with caps
Due dates
Due dates falling in FY 2025-26
| For the period | Due date |
|---|---|
| FY 2024-25 | 31 Dec 2025 Wed |
Due dates falling in FY 2026-27
| For the period | Due date |
|---|---|
| FY 2025-26 | 31 Dec 2026 Thu |
Due dates falling in FY 2027-28
| For the period | Due date |
|---|---|
| FY 2026-27 | 31 Dec 2027 Fri |
These are the standard statutory dates. The government sometimes extends a date by notification, and a date that falls on a Sunday or holiday is not moved forward. Confirm on the CBIC or GST portal notifications before the deadline. This is general information, not tax advice.
What GSTR-9 is for
GSTR-9 consolidates the whole year's outward supplies, input tax credit and tax paid, as reported in your monthly or quarterly returns. It is also the chance to correct omissions from the year, so reconcile your books with GSTR-1, GSTR-3B and GSTR-2B before you file.
Who must file
- Regular taxpayers with aggregate turnover above ₹2 crore must file GSTR-9.
- Up to ₹2 crore it is optional, and many small taxpayers choose not to file.
- Above ₹5 crore, GSTR-9C, a self-certified reconciliation statement, must also be filed with GSTR-9.
- Composition scheme taxpayers file GSTR-4 instead.
If you miss the date
A late fee applies for each day of delay. For FY 2022-23 onwards it is ₹50 a day up to ₹5 crore of turnover, ₹100 a day from ₹5 crore to ₹20 crore, and ₹200 a day above ₹20 crore, with a cap based on your turnover in the state or union territory. Missing the annual return can also draw a notice. See the GSTR-9 late fee guide for examples, and confirm the current amount with your CA.
Work out the late fee and interest · GST notice reply guides
Common questions
What is the GSTR-9 due date?+
31 December following the financial year. For FY 2025-26 that is 31 December 2026.
Is GSTR-9 mandatory for turnover below ₹2 crore?+
No. Up to ₹2 crore of aggregate turnover, filing GSTR-9 is optional.
What is GSTR-9C?+
A self-certified reconciliation statement between your books and your GST returns. It is required for taxpayers above ₹5 crore and is filed along with GSTR-9.
Other return due dates
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