GSTR-9 Due Date FY 2025-26: 9C Limits and Checklist

By SCORE Editorial Team · Prepared by SCORE’s audit, tax and advisory practice · Law stated as on 7 October 2026

Quick answer: The GSTR-9 due date for FY 2025-26 is 31 December 2026. GSTR-9 is optional if aggregate turnover is up to ₹2 crore. GSTR-9C, the self-certified reconciliation statement, applies above ₹5 crore. But act by 30 November 2026 first. That is the last date to claim missed FY 2025-26 input tax credit.

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

GSTR-9 is the annual GST return. It sums up the outward supplies, input tax credit (ITC) and tax paid that you reported in your monthly or quarterly returns.

Under Section 44 of the CGST Act, the annual return is due by 31 December after the year ends. So the GSTR-9 due date for FY 2025-26 is 31 December 2026. GSTR-9C, where it applies, has the same due date.

The portal opens GSTR-9 only after all GSTR-1 and GSTR-3B returns for the year are filed. Clear any pending monthly returns early.

Who needs to file GSTR-9 and GSTR-9C?

The answer depends on aggregate turnover. This is measured at PAN level, across all GSTINs under the same PAN. Each GSTIN still files its own return.

GSTR-9C is a reconciliation statement. It bridges the turnover and tax in your audited financial statements with GSTR-9. Since 2021, the taxpayer self-certifies it. A chartered accountant’s certificate is no longer needed.

Composition taxpayers do not file GSTR-9. Their annual return is GSTR-4.

Why does 30 November come before the GSTR-9 due date?

Section 16(4) of the CGST Act sets a hard cut-off for ITC. Credit for FY 2025-26 invoices cannot be taken after 30 November 2026. If you file the annual return earlier, the cut-off moves to that earlier date.

Section 37(3) sets the same cut-off for fixing errors in GSTR-1. After that date, you cannot add missed invoices, credit notes or debit notes for FY 2025-26.

This creates three practical rules:

1. GSTR-9 cannot add credit. You must claim missed ITC in a GSTR-3B filed by 30 November 2026. For monthly filers, that is usually the October 2026 return.
2. Quarterly filers have less room. Under QRMP, the July–September return is your last practical chance.
3. Filing GSTR-9 early closes the window early. Finish the ITC sweep before you file.

What is new in GSTR-9 from FY 2024-25 onwards?

Notification No. 13/2025-Central Tax, dated 17 September 2025, revised the GSTR-9 format. The changes apply from the FY 2024-25 return. They continue to apply to FY 2025-26. The new rows separate credit that crosses financial years.

A few reporting points trip up many teams:

• ITC reversed under Rule 37 or 37A and reclaimed later goes in Table 6H, not 6A1.
• Current-year ITC first claimed next year belongs in Table 8C.
• Import IGST claimed next year goes in Table 8H1, not 8C.

These rows make year-to-year credit movements visible. Departmental analytics can then compare them with GSTR-2B and the ITC ledger.

What is the late fee for GSTR-9?

The late fee runs per day from 1 January 2027. Notification No. 07/2023-Central Tax reduced it for smaller taxpayers. Amounts below combine CGST and SGST.

Where GSTR-9C applies, the annual return is complete only when both forms are filed. CBIC Circular No. 246/03/2025-GST confirms one late fee, not two. It runs from the due date to the date the complete return is filed.

The fee is the visible cost. Unexplained differences in GSTR-9 often trigger scrutiny and demand notices. For FY 2024-25 onwards, demands are raised under Section 74A of the CGST Act.

GSTR-9 reconciliation checklist for FY 2025-26

Split the work into two windows. The first one is the deadline that cannot be extended by filing late.

Before 30 November 2026

• ☐ Match GSTR-2B with the purchase register for April 2025 to March 2026
• ☐ Claim missed eligible ITC in a GSTR-3B filed by 30 November 2026
• ☐ Reverse ineligible ITC, including blocked credits and Rule 42/43 reversals
• ☐ Reverse ITC under Rule 37A where suppliers have not filed GSTR-3B
• ☐ Match GSTR-1 with the sales register and correct missed invoices, credit notes and debit notes

Before 31 December 2026

• ☐ Compare GSTR-1 and GSTR-3B tax liability month by month
• ☐ Pay any shortfall with interest through Form DRC-03
• ☐ Bridge book turnover to GST turnover, covering exempt, non-GST and unbilled items
• ☐ Prepare the HSN summary of outward and inward supplies
• ☐ Tie reverse charge tax paid to the ITC claimed on it
• ☐ Populate Tables 6A1, 7A1, 8C and 8H1 from ledger evidence
• ☐ File GSTR-9 first, then GSTR-9C where applicable

Frequently asked questions

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

The GSTR-9 due date for FY 2025-26 is 31 December 2026. GSTR-9C, where required, is due on the same date. A late fee applies from 1 January 2027.

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

No. Notification No. 15/2025-Central Tax exempts taxpayers with aggregate turnover up to ₹2 crore from FY 2024-25 onwards. GSTR-9C is also not required at that level.

Who must file GSTR-9C?

Taxpayers with aggregate turnover above ₹5 crore must file GSTR-9C. It reconciles audited financial statements with GSTR-9. The taxpayer self-certifies it, so no CA certificate is needed.

Can I claim missed ITC in GSTR-9?

No. GSTR-9 only reports credit already taken. Claim missed FY 2025-26 ITC in a GSTR-3B filed by 30 November 2026.

What is Table 6A1 in GSTR-9?

Table 6A1 reports previous-year ITC claimed in the current year. In the FY 2025-26 return, it shows FY 2024-25 credit claimed during FY 2025-26. Rule 37 and 37A reclaims are excluded and go in Table 6H.

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

No. CBIC treats GSTR-9 and GSTR-9C together as one annual return. A single late fee runs until both are filed.

How SCORE helps

SCORE’s taxation team runs the ITC sweep before 30 November and the annual reconciliation before 31 December. Differences are fixed in GSTR-3B and GSTR-1 while the law still allows it, not explained later in a notice. Documented reconciliation and representation have helped SCORE reverse a ₹2.8 crore GST demand for a client.

Want your FY 2025-26 numbers reconciled before the ITC window closes? Book a GST health-check with SCORE before 30 November.

Sources

• Notification No. 07/2023-Central Tax (late fee for annual return) — GST Council
• Circular No. 246/03/2025-GST (late fee for delayed GSTR-9C) — CBIC
• CGST notifications list — GST Council
• GST portal

This article is general information, not professional advice.