GSTR-9 due dates
GSTR-9 (annual return)
GSTR-9 is the annual GST return: a consolidation of the twelve monthly returns already filed for the financial year, reconciled against the books, with the corrections made in the following year disclosed separately.
- How often
- Annual
- Who it applies to
- Entity has GST registration
Upcoming due dates
- GSTR-9 — FY2025-26Thu, 31 December 2026
- GSTR-9 — FY2026-27Fri, 31 December 2027
Recent deadlines
- GSTR-9 — FY2024-25Wed, 31 December 2025
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file GSTR-9
Regular taxpayers whose aggregate turnover crosses the notified threshold — ₹2 crore at the time of writing — must file it. Below that it is optional. A separate reconciliation statement, GSTR-9C, is required above a higher turnover threshold (₹5 crore) and must be certified. Composition dealers file GSTR-9A instead, and casual and non-resident taxable persons, input service distributors and TDS/TCS deductors are outside it entirely.
What the form asks for
- Consolidated outward supplies for the year, as declared across the periodic returns
- Input tax credit availed, reversed and ineligible, reconciled to GSTR-2B and the books
- Tax paid for the year by head
- Transactions of the previous financial year that were declared or amended in the current year — the table that carries the year-end corrections
- HSN-wise summary of outward, and where applicable inward, supplies
- Particulars of demands and refunds
If you miss the GSTR-9 deadline
Late fee
₹200 per day of delay (₹100 CGST + ₹100 SGST), capped at a percentage of turnover in the state or union territory. Lower per-day rates and caps apply in the smaller turnover bands.
Interest
No separate interest arises on GSTR-9 itself. Additional tax admitted through it is paid in form DRC-03 and carries interest at 18% a year from the date the tax originally fell due.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How GSTR-9 fits with your other filings
GSTR-9 cannot be filed until every GSTR-1 and GSTR-3B for the year has been filed. It is the last chance to reconcile the year, and it cannot be revised once submitted — which makes the reconciliation work that precedes it the real deadline, not the filing itself.
Tracking this for a list of clients?
Keetu PRM generates GSTR-9 tasks for every entity it applies to, assigns them, and chases the ones that slip — from the same rules this page is built on.
Start freeGSTR-9 — common questions
Is GSTR-9 mandatory for every GST-registered business?
No. It is mandatory above the notified aggregate-turnover threshold — ₹2 crore at the time of writing — and optional below it. The reconciliation statement GSTR-9C kicks in at a higher threshold, currently ₹5 crore.
Can GSTR-9 be revised?
No. GSTR-9 cannot be revised once filed, which is why the reconciliation has to be settled before submission rather than after.
What is the late fee for GSTR-9?
₹200 per day of delay, split equally between CGST and SGST, capped at a percentage of turnover in the state or union territory. Reduced per-day rates and caps apply in the lower turnover bands.