By S&S Co. Advocates & Solicitors · Published 20 September 2026 · Informational content, not legal advice — see our disclaimer
What GSTR-9 Consolidates
GSTR-9 is the annual return consolidating a financial year's monthly or quarterly GSTR-1 and GSTR-3B filings for every regular GST-registered taxpayer. It is meant to reconcile the figures reported across the year into a single, coherent annual statement rather than simply repeating the monthly data.
Who Must File, and Who Is Exempt
Filing GSTR-9 is mandatory where aggregate annual turnover exceeds Rs. 2 crore. CBIC notifications have made it optional for taxpayers at or below that threshold for recent financial years — but since this relief is notification-specific and has been renewed annually via separate CBIC notifications, businesses at or below the threshold should confirm a corresponding notification exists for the specific filing year before assuming they are exempt.
GSTR-9C — The Reconciliation Statement
GSTR-9C, a self-certified reconciliation statement matching audited financial statements against GST returns, becomes additionally mandatory where aggregate turnover exceeds Rs. 5 crore. Composition taxpayers, by contrast, file a separate annual return — GSTR-9A — rather than GSTR-9, so businesses should confirm which specific annual return applies to their registration type.
The Deadline and Late Fee
The due date for the FY 2025-26 annual return is 31 December 2026 — nine months after financial year-end — absent a government extension, which businesses should watch for as the deadline approaches rather than assuming it will automatically move. Late filing of GSTR-9 attracts a late fee of Rs. 200 per day, split Rs. 100 CGST plus Rs. 100 SGST, capped at 0.25% of the taxpayer's turnover in the relevant State or UT.
Frequently Asked Questions
Is GSTR-9 mandatory for every GST-registered business?
It is mandatory where aggregate annual turnover exceeds Rs. 2 crore. CBIC has made it optional for taxpayers at or below that threshold in recent years, but this relief is notification-specific and should be confirmed for the current filing year.
When does GSTR-9C also become required?
Where aggregate annual turnover exceeds Rs. 5 crore, a business must additionally file GSTR-9C, a self-certified reconciliation statement matching audited financial statements against GST returns.
What is the late fee for missing the GSTR-9 deadline?
Rs. 200 per day (Rs. 100 CGST plus Rs. 100 SGST), capped at 0.25% of the taxpayer's turnover in the relevant State or UT.
References & Further Reading
This article references the following statutory provisions. Readers should always verify current rules, fees and timelines against the applicable statute and rules as amended, since these are revised from time to time.
- Central Goods and Services Tax Act, 2017 and CGST Rules, 2017 — annual return provisions.
- CBIC Notification No. 15/2025-Central Tax and related notifications on optional GSTR-9 filing, current as of the filing year.