GSTR-9 Due Date — Filing Calendar 2026-27
Due Date
31st December each year
What is GSTR-9?
GSTR-9 is the annual GST return that consolidates all monthly or quarterly returns filed during the year. It is a reconciliation of GSTR-1, GSTR-3B, and ITC claimed. It is mandatory for all regular taxpayers above the prescribed turnover threshold.
Who files it?
All regular GST taxpayers with annual aggregate turnover above ₹2 crore must file GSTR-9. Taxpayers below ₹2 crore have the option to file voluntarily. Composition taxpayers file GSTR-4 instead.
Late Fee & Penalty
Late fee: ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the state. The government has periodically reduced late fees for small taxpayers.
Frequently Asked Questions — GSTR-9
When is GSTR-9 due for FY 2025-26?
GSTR-9 for FY 2025-26 is due on 31st December 2026.
Is GSTR-9 mandatory for all GST taxpayers?
GSTR-9 is mandatory for regular taxpayers with annual turnover above ₹2 crore. Taxpayers with turnover below ₹2 crore have the option but are not required to file.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return filed by all eligible taxpayers. GSTR-9C is the reconciliation statement (audited by a CA) required only for taxpayers with turnover above ₹5 crore. Both are due on 31st December.
Can GSTR-9 be revised after filing?
No, GSTR-9 cannot be revised once filed. It is therefore important to reconcile all monthly returns with books of accounts before filing.
Related Deadlines
GSTR-9C
GSTR-9C due date is 31st December for taxpayers with turnover above ₹5 crore. CA certification, filing requirements, and late fees for FY 2025-26.
GSTR-1
GSTR-1 monthly due date is the 11th of every month. Complete filing calendar, late fees, and who must file GSTR-1 for FY 2026-27.
GSTR-3B
GSTR-3B monthly due date is the 20th for regular taxpayers. Late fees, penalty, and complete GST-3B filing calendar for FY 2026-27.