GST · Annual Return
Gstr 9 Due Date (India, 2026)
GSTR-9 is the annual return that pulls together everything you reported in your monthly and quarterly GST returns for a financial year. Getting its due date right matters because a late annual return carries a daily late fee and can hold up your record for that year. This explainer sets out when GSTR-9 is due, who actually has to file it, how GSTR-9C fits in, and what happens if the deadline is extended.
- Standard due date: 31 December following the end of the financial year (for example, 31 December 2025 for FY 2024-25).
- Who must file: taxpayers above the notified aggregate turnover threshold (broadly Rs 2 crore); optional below it.
- GSTR-9C: a self-certified reconciliation statement above a higher threshold (broadly Rs 5 crore), filed with GSTR-9.
- Late fee: a daily amount by turnover slab, capped, plus interest on any short-paid tax; confirm figures on the portal.
- Extensions: possible by CBIC notification but never automatic; the 31 December date stands until a notification issues.
01When GSTR-9 is due
The due date for GSTR-9 is 31 December following the end of the financial year. So the annual return for the financial year ending 31 March is due by 31 December of the same calendar year.
| Financial year | GSTR-9 due date (standard) |
|---|---|
| FY 2023-24 | 31 December 2024 |
| FY 2024-25 | 31 December 2025 |
| FY 2025-26 | 31 December 2026 |
This is a fixed statutory date, but the government has in several past years pushed it out by notification. Always confirm the current date on the GST portal before you rely on it, because an extension in one year does not carry over to the next.
02Who must file GSTR-9
Not every registered taxpayer has to file GSTR-9. Filing is based on aggregate turnover for the financial year.
- Turnover above the notified threshold: filing GSTR-9 is mandatory. The threshold has broadly been set at Rs 2 crore aggregate turnover, below which filing is optional.
- Turnover at or below the threshold: filing is optional, though many businesses still file for a complete record.
- Composition taxpayers file GSTR-9A instead (where applicable).
- Casual taxable persons, non-resident taxable persons, input service distributors and those paying TDS or TCS under GST are generally not required to file GSTR-9.
Confirm the current threshold for your financial year, as it is set by notification and can change.
03GSTR-9 vs GSTR-9C
People often confuse the two. They are filed together but do different jobs.
- GSTR-9 is the annual return, a consolidated summary of your outward supplies, inward supplies, tax paid and input tax credit for the year.
- GSTR-9C is a reconciliation statement that matches the figures in your annual return with your audited annual accounts. It applies above a higher turnover threshold, broadly Rs 5 crore, and is now self-certified rather than certified by a chartered accountant.
File them on time together
Where GSTR-9C applies, it shares the same due date as GSTR-9. Both should be prepared and filed together so the reconciliation matches the annual figures you report.
04Late fee for GSTR-9
Filing GSTR-9 late attracts a daily late fee until it is filed. The fee has been structured by turnover slab, with a per-day amount under CGST and an equal amount under SGST, subject to a cap linked to turnover.
Because the exact per-day figure and cap are set by notification and have been revised, treat any number you see online as something to confirm on the GST portal for your turnover band. Interest can also apply on any tax that was short-paid and is settled through the annual return.
The practical point is simple: the late fee runs every day the return is pending, so filing on time, or as soon as possible after the date, is always cheaper than waiting.
05How extensions work
The GSTR-9 date is sometimes extended by the Central Board of Indirect Taxes and Customs (CBIC) through a notification, usually close to the deadline, and often in response to portal load or representations from trade bodies. People search for "gst annual return due date extension" precisely because this has happened in several years.
Two cautions. First, an extension is never automatic; do not assume one just because it happened before. Second, an extension of GSTR-9 usually extends GSTR-9C with it, but read the notification to be sure. Until a notification is issued, the statutory 31 December date stands.
For the related income tax and TDS deadlines that fall in the same compliance season, see the income tax ITR last date and the due date for filing TDS returns.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
GSTR-9 is free to file yourself on the GST portal, and if your monthly returns are clean and reconciled, many businesses do. The work is in the reconciliation: matching twelve months of GSTR-1, GSTR-3B and GSTR-2B against your books so the annual figures and any GSTR-9C tie out.
With Claw Tax and Accounts GST annual return filing, a verified chartered accountant prepares the reconciliation, a Claw reviewer checks it before filing, and you get reminders ahead of 31 December so the annual return does not slip, all at a fixed published price. You approve the draft before it is submitted.
This is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What is the GSTR-9 due date?
The standard due date is 31 December following the end of the financial year. For FY 2024-25 the date is 31 December 2025 and for FY 2025-26 it is 31 December 2026, unless the government extends it by notification.
Is GSTR-9 mandatory for every GST taxpayer?
No. Filing is mandatory above a notified aggregate turnover threshold, broadly Rs 2 crore, and optional below it. Composition taxpayers, casual and non-resident taxable persons, input service distributors and those deducting TDS or TCS under GST generally do not file GSTR-9.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return, a summary of the year. GSTR-9C is a reconciliation statement that matches that return with your audited accounts and applies above a higher turnover threshold, broadly Rs 5 crore. GSTR-9C is now self-certified and is filed together with GSTR-9.
What is the late fee if I file GSTR-9 after the due date?
A daily late fee applies for each day the return is pending, structured by turnover slab under CGST and SGST and subject to a cap, along with interest on any short-paid tax. The exact figures are set by notification, so confirm them on the GST portal for your turnover band.
Will the GSTR-9 due date be extended this year?
It might be, but you cannot count on it. The CBIC has extended the date in several past years through notifications, usually near the deadline, but an extension is never automatic. Until a notification is issued, plan for the statutory 31 December date.
Does an extension of GSTR-9 also extend GSTR-9C?
Usually yes, because the two share a due date, but you should read the actual notification to confirm. Do not assume the reconciliation statement date has moved just because the annual return date has.