The GST portal has enabled filing of GSTR-9 and GSTR-9C for FY 2025-26. Taxpayers must ensure all GSTR-1 and GSTR-3B returns are filed before proceeding.
The GST portal has activated the filing functionality for GSTR-9 (annual return) and GSTR-9C (reconciliation statement) for the financial year 2025-26. Taxpayers are advised to complete all pending GSTR-1 and GSTR-3B filings for the year before the GSTR-9/9C tile becomes accessible on the dashboard.
Proper reconciliation of auto-drafted GSTR-2A/2B with books of accounts is essential prior to filing. The return includes details on inward and outward supplies, tax paid, input tax credit availed, and any reconciliations required under Rule 86B of the CGST Rules.
Practitioners must ensure clients meet upcoming due dates to avoid late fees and scrutiny. The deadline for GSTR-9/9C filing will likely align with the extended timeline notified by the GST Council, typically by 31 December of the following FY.

