GSTR-9 is the annual GST return. It sums up the sales, purchases, input tax credit and tax paid that you reported in your GSTR-1 and GSTR-3B for one financial year. For FY 2025-26 it is due on 31 December 2026. You must file it if you are a regular GST taxpayer and your aggregate turnover for the year is above ₹2 crore. Above ₹5 crore, you also file GSTR-9C.
- GSTR-9 and GSTR-9C for FY 2025-26: due 31 December 2026. We have not found any notification extending this date.
- GSTR-9 for FY 2022-23: the last chance to file is 31 December 2026. After that, the law does not allow it to be filed (see "The three-year limit" below).
What is GSTR-9?
GSTR-9 is the annual return under section 44 of the CGST Act. GSTN describes it as "an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers."
It does not ask for new information so much as a full-year view of what you already reported. The portal fills figures from your GSTR-1 and GSTR-3B. You check them against your books, correct what you can, and report anything you missed.
Two points to know before you start:
- You cannot revise GSTR-9 once it is filed. GSTN's FAQ says so plainly. Check the figures before you submit.
- You cannot file GSTR-9 while any GSTR-1 or GSTR-3B for that year is pending. File those first.
Who must file GSTR-9?
Every registered person who was a regular (normal) taxpayer during the year must file GSTR-9, unless an exemption applies. This includes:
- SEZ units and SEZ developers
- a taxpayer who left the composition scheme during the year (GSTR-9 covers the part of the year as a normal taxpayer)
- a taxpayer whose registration was cancelled during the year. GSTN says the annual return "needs to be filed even if the taxpayer has got his registration cancelled during the said financial year".
GSTR-9 is filed for each GSTIN. If you have registrations in two States, you file two GSTR-9s.
Who does not file GSTR-9?
| Who | Why |
|---|---|
| Businesses with aggregate turnover up to ₹2 crore (FY 2022-23 onwards) | Exempted by notification (see the next section) |
| Input Service Distributors | Excluded by section 44 and rule 80 |
| Persons deducting tax at source under section 51 or collecting tax at source under section 52 | Excluded by section 44 and rule 80 |
| Casual taxable persons and non-resident taxable persons | Excluded by section 44 and rule 80 |
| OIDAR service providers (online services from outside India) | GSTN FAQ 2 |
| Composition taxpayers, for the period they were in the scheme | They have a separate annual return under rule 80 |
| Government departments and local authorities whose accounts are audited by the CAG or a local authority auditor | Second proviso to section 44(1) |
GSTR-9 turnover limit: the ₹2 crore exemption
If your aggregate turnover for the year is up to ₹2 crore, you are exempt from filing GSTR-9 for that year. For FY 2024-25 onwards this comes from Notification 15/2025-Central Tax (17 September 2025), which exempts "the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said financial year."
The same ₹2 crore exemption was given year by year before that:
| Financial year | Turnover limit for exemption | Notification |
|---|---|---|
| FY 2025-26 | Up to ₹2 crore | 15/2025-Central Tax (FY 2024-25 onwards) |
| FY 2024-25 | Up to ₹2 crore | 15/2025-Central Tax |
| FY 2023-24 | Up to ₹2 crore | 14/2024-Central Tax, 10 July 2024 |
| FY 2022-23 | Up to ₹2 crore | 32/2023-Central Tax, 31 July 2023 |
Aggregate turnover is counted across India, for the whole PAN. It adds up the taxable supplies, exempt supplies, exports and inter-State supplies of every registration under the same PAN. It leaves out GST itself and inward supplies taxed under reverse charge. So a business with two registrations of ₹1.5 crore each has an aggregate turnover of ₹3 crore, and both registrations must file GSTR-9.
When GSTR-9C also applies: above ₹5 crore
If your aggregate turnover for the year is above ₹5 crore, you must also file GSTR-9C (rule 80(3)). GSTR-9C is a self-certified reconciliation statement. It matches the figures in your GSTR-9 with your audited financial statements. It has the same due date as GSTR-9.
| Aggregate turnover for the year | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Exempt | Not required |
| Above ₹2 crore, up to ₹5 crore | Required | Not required |
| Above ₹5 crore | Required | Required |
Read more in our GSTR-9C reconciliation statement guide, or see the difference between GSTR-9 and GSTR-9C side by side.
GSTR-9 due date
GSTR-9 is due on 31 December after the end of the financial year. Rule 80 sets this date, and GSTN's FAQ says the same, "or as extended by Government". GSTR-9C has the same date under rule 80(3).
| Financial year | GSTR-9 and GSTR-9C due date (date in rule 80) |
|---|---|
| FY 2025-26 | 31 December 2026 |
| FY 2024-25 | 31 December 2025 |
| FY 2023-24 | 31 December 2024 |
| FY 2022-23 | 31 December 2023 (10 January 2024 for the Tamil Nadu districts notified in rule 80(1B)) |
| FY 2020-21 | 28 February 2022 (rule 80(1A)) |
Has the FY 2025-26 due date been extended? As of 3 October 2026, we have not found any notification extending 31 December 2026. An extension, if one comes, is made by a government notification. We will update this page if that happens. Until then, plan for 31 December 2026.
GSTR-9 late fee
If you file GSTR-9 after the due date, a late fee applies for every day of delay, under section 47(2) of the CGST Act. You cannot file GSTR-9 until the late fee is paid.
From FY 2022-23 onwards, the fee depends on your aggregate turnover:
| Aggregate turnover for the year | Late fee per day (CGST + SGST) | Maximum late fee |
|---|---|---|
| Up to ₹5 crore | ₹50 (₹25 + ₹25) | 0.04% of turnover in the State or UT |
| Above ₹5 crore, up to ₹20 crore | ₹100 (₹50 + ₹50) | 0.04% of turnover in the State or UT |
| Above ₹20 crore | ₹200 (₹100 + ₹100) | 0.50% of turnover in the State or UT |
How these figures are built: the CGST part comes from Notification 07/2023-Central Tax (₹25 or ₹50 a day, capped at 0.02% of turnover) and, above ₹20 crore, from section 47(2) itself (₹100 a day, capped at a quarter per cent of turnover in the State). The State or UT GST law charges the same amount again, so the totals above are double the CGST figures.
Note the two different turnovers. The slab is chosen by aggregate turnover (all India, whole PAN). The cap is worked out on turnover in the State or UT of that registration.
Worked example. A trader in Delhi has aggregate turnover of ₹3 crore for FY 2025-26, all in Delhi. They file GSTR-9 on 9 February 2027, which is 40 days after 31 December 2026.
- Late fee: ₹50 × 40 days = ₹2,000
- Cap: 0.04% of ₹3 crore = ₹12,000
- Late fee payable: ₹2,000
Late fee when GSTR-9C is filed late
The late fee also covers GSTR-9C. CBIC Circular 246/03/2025-GST (30 January 2025) says the late fee under section 47(2) applies to the delay in filing the "complete annual return", meaning both GSTR-9 and GSTR-9C. It runs from the due date until the date the complete annual return is filed.
So if you file GSTR-9 on time but GSTR-9C late, the late fee runs until GSTR-9C is filed.
For FY 2017-18 to FY 2022-23, the same circular explains a one-time waiver: the late fee beyond what had built up until GSTR-9 was filed is waived if the pending GSTR-9C was filed by 31 March 2025. That date has passed.
Interest and extra tax
The late fee is only for filing late. It is separate from any tax you owe.
If you find tax you did not pay while preparing GSTR-9, you can declare it in the return (GSTN FAQ 38). After filing, the portal gives you a link to Form GST DRC-03 to pay it (GSTN FAQ 37). Interest under section 50 applies to tax paid late.
The three-year limit
Since 1 October 2023, section 44(2) of the CGST Act says: "A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return."
| Financial year | Due date | Our reading: last day to file |
|---|---|---|
| FY 2022-23 | 31 December 2023 | 31 December 2026 |
| FY 2023-24 | 31 December 2024 | 31 December 2027 |
| FY 2024-25 | 31 December 2025 | 31 December 2028 |
The Government can extend this limit by notification on the GST Council's recommendation. If you have a pending GSTR-9 for FY 2022-23 and were not exempt, file it before 31 December 2026.
GSTR-9 format: what the return contains
GSTR-9 is filled on the GST portal table by table. These are the tables shown on the portal:
| Table | What it covers |
|---|---|
| 4 | Advances, inward and outward supplies on which tax is payable |
| 5 | Outward supplies on which tax is not payable |
| 6 | Input tax credit (ITC) availed during the year |
| 7 | ITC reversed and ineligible ITC |
| 8 | Other ITC information (including ITC as per GSTR-2B in Table 8A) |
| 9 | Tax paid, as declared in returns filed during the year |
| 10 to 13 | This year's transactions declared in next year's returns |
| 14 | Differential tax paid because of Tables 10 and 11 |
| 15 | Demands and refunds |
| 16 | Supplies from composition taxpayers, deemed supply by job workers, goods sent on approval |
| 17 and 18 | HSN-wise summary of outward and inward supplies |
The portal fills Tables 6A, 8A and 9 automatically, and some parts of them cannot be edited.
What changed for FY 2024-25. GSTN's FAQ on GSTR-9 for FY 2024-25 (15 October 2025) lists new or changed tables. Table 6A1 is for ITC of the previous year claimed in the current year, and Table 8H1 is for ITC on imported goods claimed in the next year. Table 8A takes inward supply details from GSTR-2B. In Table 17, the concessional rate checkbox was removed. Check GSTN's advisories for any change for FY 2025-26 before you file.
For a step-by-step walk through these tables, see how to file GSTR-9 online.
Before you file: a short checklist
- All GSTR-1 and GSTR-3B returns for the year are filed.
- Sales in your books match GSTR-1 and GSTR-3B. See GSTR-1 vs GSTR-3B explained.
- Input tax credit in your books matches GSTR-2B and GSTR-3B.
- Any short-paid tax is identified, so you can declare it and pay it through DRC-03.
- If your aggregate turnover is above ₹5 crore, your audited financial statements are ready for GSTR-9C.
If you want us to reconcile the year and prepare the return for you, see our GSTR-9 annual return filing service. A Chartered Accountant reviews this guide; see the reviewer note below.
Frequently asked questions
Who is applicable for GSTR 9 and 9C?
GSTR-9 applies to every regular GST taxpayer, including SEZ units and developers, whose aggregate turnover for the year is above ₹2 crore. GSTR-9C applies in addition when aggregate turnover is above ₹5 crore. Composition taxpayers, Input Service Distributors, casual and non-resident taxable persons, and TDS and TCS registrants do not file GSTR-9.
What is the turnover limit for GSTR 9 and 9C?
GSTR-9 is not required if aggregate turnover for the year is up to ₹2 crore (Notification 15/2025-Central Tax, FY 2024-25 onwards). GSTR-9C is required only if aggregate turnover is above ₹5 crore (rule 80(3)). Aggregate turnover is counted all India, for all registrations under one PAN.
What is the due date for filing GSTR-9 and 9C forms?
Both are due on 31 December after the end of the financial year. For FY 2025-26, that is 31 December 2026. As of 3 October 2026, we have not found any extension.
Who needs to file GSTR 9?
A registered person who was a normal taxpayer during the year and whose aggregate turnover is above ₹2 crore. This includes a business whose registration was cancelled during the year, and a business that left the composition scheme during the year (for the period as a normal taxpayer).
Is GSTR-9 mandatory for every GST registration?
No. It is not required for aggregate turnover up to ₹2 crore, or for Input Service Distributors, TDS and TCS registrants, casual and non-resident taxable persons, OIDAR service providers and composition taxpayers. For everyone else it is required, once for each GSTIN.
What is the late fee for GSTR-9?
From FY 2022-23: ₹50 a day up to ₹5 crore aggregate turnover, ₹100 a day from ₹5 crore to ₹20 crore, and ₹200 a day above ₹20 crore (CGST and SGST together). The total is capped at 0.04%, 0.04% and 0.50% of turnover in the State or UT.
Is there a maximum late fee for GSTR-9?
Yes. The cap is a percentage of your turnover in the State or UT: 0.04% up to ₹20 crore aggregate turnover, and 0.50% above ₹20 crore (CGST and SGST together).
Is there a late fee if GSTR-9C is filed late?
Yes. CBIC Circular 246/03/2025-GST says the late fee runs until the complete annual return, GSTR-9 and GSTR-9C, is filed.
Has the GSTR-9 due date for FY 2025-26 been extended?
As of 3 October 2026, we have not found any notification extending it. The date is 31 December 2026.
Can I revise GSTR-9 after filing?
No. GSTN's FAQ says you cannot revise GSTR-9 after filing, so check every figure before you submit.
Can I file GSTR-9 if a GSTR-1 or GSTR-3B is pending?
No. All GSTR-1 and GSTR-3B returns for the year must be filed first.
I have GST registrations in two States. Do I file one GSTR-9 or two?
Two. GSTR-9 is filed for each GSTIN. The ₹2 crore and ₹5 crore limits, though, are checked on aggregate turnover across all registrations under your PAN.
How do I pay extra tax I find while preparing GSTR-9?
Declare it in GSTR-9. After filing, the portal links you to Form GST DRC-03 to pay it. Interest under section 50 applies to tax paid late.
Hinglish mein sawaal
GSTR-9 kya hai aur kisko bharna padta hai?
GSTR-9 GST ka saalana (annual) return hai. Agar aap regular GST taxpayer hain aur saal ka aggregate turnover ₹2 crore se zyada hai, to GSTR-9 bharna zaroori hai. ₹5 crore se zyada turnover par GSTR-9C bhi bharna padta hai.
GSTR-9 ki last date kya hai aur late hone par kitni fees lagti hai?
FY 2025-26 ke liye last date 31 December 2026 hai. Late hone par ₹5 crore tak ke turnover par ₹50 per day late fee lagti hai (₹25 CGST + ₹25 SGST), jo State turnover ke 0.04% tak hi ja sakti hai.
Last reviewed: 3 October 2026
FilingSetu is the brand of ANR Consultancy, a partnership firm.
GSTIN: 07ACOFA0324K1ZG
This page explains the law as it stands on the review date. It is not advice on your specific case.
