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GSTR-9 and GSTR-9C Enabled for FY 2025–26
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GSTR-9 and GSTR-9C Enabled for FY 2025–26

October 14, 2026

GSTN activates annual return forms GSTR-9 and GSTR-9C for FY 2025–26; filing requires prior submission of all GSTR-1 and GSTR-3B returns.

GSTR-9/9C Now Live for FY 2025–26

The GST Network (GSTN) has enabled the filing of annual returns GSTR-9 and reconciliation statement GSTR-9C for the financial year 2025–26 starting 8 October 2026. Taxpayers can now access the forms on the GST portal after completing all monthly/quarterly GSTR-1 and GSTR-3B filings for the year.

GSTR-9 is mandatory for all registered persons except those under the composition scheme (who file GSTR-9A) and GST-exempt entities. GSTR-9C is required for taxpayers with annual turnover exceeding ₹5 crore, involving certified reconciliation of declared and audited turnover and ITC.

Delayed filing continues to attract late fees under Section 47. Practitioners should initiate reconciliation early, verify auto-populated data, and ensure audit reports are finalized. Missing GSTR-9/9C can affect compliance ratings and future refunds.

Citations

  • CGST Rules, 2017, Rule 80
Practice Areas:tax

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