GSTR-9 is the Annual GST Return — a comprehensive reconciliation of all GSTR-1 (outward supplies) and GSTR-3B (tax payment) filings for the financial year. It is mandatory for regular taxpayers with Annual Aggregate Turnover (AATO) above ₹2 crore. Due date is December 31 after the financial year ends. For taxpayers with AATO above ₹5 crore, GSTR-9C (reconciliation statement self-certified by the taxpayer/CA) must also be filed.
Who Must File GSTR-9?
| Taxpayer Type | GSTR-9 Required? | Which Form |
|---|---|---|
| Regular taxpayer, AATO > ₹2 crore | Yes — Mandatory | GSTR-9 |
| Regular taxpayer, AATO ≤ ₹2 crore | Exempted (optional filing allowed) | GSTR-9 (optional) |
| Regular taxpayer, AATO > ₹5 crore | Yes — GSTR-9 + GSTR-9C | GSTR-9 + GSTR-9C |
| Composition taxpayer | Yes — different form | GSTR-9A |
| Input Service Distributor | No | — |
| Casual taxable person | No | — |
| Non-resident taxable person | No | — |
| E-commerce operators (only GSTR-8 filers) | No | — |
GSTR-9 Due Date for 2026-27 (FY 2025-26)
The GSTR-9 annual return for FY 2025-26 is due on 31 December 2026. GSTR-9C (reconciliation statement) is also due by December 31, 2026 for taxpayers with AATO above ₹5 crore.
What GSTR-9 Contains: Key Tables
- Part I: Basic taxpayer details — GSTIN, legal name, financial year
- Part II: Outward supplies declared in GSTR-1 during the year
- Part III: ITC declared in GSTR-3B during the year
- Part IV: Details of tax paid as declared in returns during the year
- Part V: Particulars of transactions declared in FY returns but relating to the previous year
- Part VI: Other information — HSN summary, late fees payable, demands, refunds
Late Fee for GSTR-9
Late fee: ₹200/day (₹100 CGST + ₹100 SGST) for each day of delay. Maximum late fee is capped at 0.5% of turnover in the state. For taxpayers with AATO up to ₹5 crore, the government has periodically waived late fees through amnesty schemes.
GSTR-9C: Who Files and What It Contains
GSTR-9C is the Reconciliation Statement filed by taxpayers with AATO above ₹5 crore. Since 2021, it is self-certified — the taxpayer (not the CA) certifies the reconciliation, though a CA typically prepares it. It reconciles audited financial statements with GST returns, identifying any differences in turnover, ITC, and tax paid.
Prepare your clients' GSTR-9 before the December rush. TaxZeo tracks month-by-month GSTR-1 vs GSTR-3B data throughout the year so GSTR-9 preparation takes hours, not weeks.
See GST Features →Frequently Asked Questions
Can GSTR-9 be filed after the due date?
Yes. GSTR-9 can be filed after the due date with a late fee of ₹200/day. The portal keeps the form open for filing even after December 31. However, filing after the deadline may attract scrutiny during assessments.
Is GSTR-9 same as GSTR-9C?
No. GSTR-9 is the annual return summarising all GST filings. GSTR-9C is the reconciliation statement comparing GSTR-9 data with audited financial statements — mandatory only for taxpayers with AATO above ₹5 crore.