Check the exemption yourself
The ₹2 crore threshold is about aggregate turnover for the financial year, so count all turnover that applies, not only domestic sales.
GST annual return · GSTR-9 and GSTR-9C
Closing the year on GST? File GSTR-9 and GSTR-9C with confidence.
The annual return ties your whole year of GST filings together. It is where mismatches surface, so it rewards careful preparation. This guide covers who files GSTR-9 and GSTR-9C, how to reconcile with your books, the due date for FY 2025-26, and how late fees work.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What the annual return is for
Each month or quarter, you file returns that report your sales, purchases and tax. The annual return brings the whole year together in one place and shows the totals, the input tax credit claimed and the tax paid. It is the year-end summary the department uses to check that your monthly filings are consistent.
Because the annual return draws on figures you already filed, it is a reconciliation exercise as much as a form. Differences between your returns and your books, and between the returns themselves, are exactly what the form asks you to explain.
The return is only as good as the year's filings.
If monthly returns were filed late, corrected later or left with mismatches, the annual return is where those problems become visible. Fix them during the year where you can.
02 / Who files what
GSTR-9, GSTR-9C and the exemptions
| Situation | What is needed |
|---|---|
| Turnover up to ₹2 crore | Generally exempt from filing GSTR-9. Check the notification for your category. |
| Turnover above ₹2 crore | File GSTR-9. The return is due by the annual deadline. |
| Turnover above ₹5 crore | File GSTR-9 and GSTR-9C, certified by a CA or CMA. |
| Composition taxpayer | File GSTR-9A, which follows its own rules. |
Engage your CA early
If GSTR-9C is needed, the audited accounts must be ready before the reconciliation can be certified.
03 / Preparing and filing
How to prepare and file the annual return
- 01
Collect the year's returns
Download all monthly and quarterly returns for the financial year and confirm which periods were filed on time.
- 02
Reconcile with the books
Tie the sales, purchases, ITC and tax paid in your ledger to the returns, and note each difference and its cause.
- 03
Check the ITC position
Match the input tax credit claimed against supplier filings and reverse any credit that is not allowed.
- 04
Prepare the audited figures
If GSTR-9C applies, make sure the audited statements are final, so the reconciliation can be certified.
- 05
File GSTR-9 (and 9C)
Enter the consolidated figures, answer each part, and file. Where GSTR-9C is needed, get it certified and file it as the portal directs.
- 06
Save the proof
Keep the acknowledgement, the reconciliation working and the certified statements with your year-end records.
04 / Late fees and errors
Late fees, revisions and what to do if you are late
Late filing attracts a late fee under Section 47 of the CGST Act. The fee accrues per day of delay, subject to a cap that depends on turnover. The government has issued notifications that reduce or waive the fee for some annual returns in some periods, so check the notification for the year before you calculate it.
- File as soon as the figures are ready. The fee grows with each day of delay.
- Check whether a reduced late fee applies to the year before you pay it.
- If you find an error after filing, check whether the revision window is still open and follow the portal's process.
05 / Avoid these
Common annual return mistakes
Figures that do not match the monthly returns
The annual return must agree with the year's filings. Reconcile before you enter the totals.
Missing the exemption check
Some taxpayers below the threshold still file out of habit, while others miss a filing they actually need. Check the rule for your situation.
Late or unreconciled books
GSTR-9C cannot be certified on rough books. Close the accounts before you start.
Ignoring ITC reversals
Credits that should be reversed, such as on unpaid supplier invoices, can create a demand later if left in place.
Plan the next year's filings now.
Use the reconciliation you prepared for the annual return to fix the causes of mismatch during the year ahead. It is the cheapest route to a clean annual filing next time.
Questions people ask
Frequently asked questions
What is GSTR-9?
GSTR-9 is the annual GST return. It summarises the outward and inward supplies, input tax credit, tax paid and refunds reported in your monthly and quarterly returns for the financial year. It is a consolidation and reconciliation return, so the figures must agree with the returns you already filed.
What is GSTR-9C?
GSTR-9C is the reconciliation statement that reconciles the audited annual financial statements with the GST return. It is needed where the aggregate turnover exceeds ₹5 crore. It must be certified by a chartered accountant or cost and management accountant, and filed alongside GSTR-9.
Who is exempt from GSTR-9?
A registered person whose aggregate turnover is up to ₹2 crore in the financial year is generally not required to file GSTR-9. Other categories, such as certain composition taxpayers and some special cases, also have their own position. Check the notification that applies to your category before deciding not to file.
What is the due date for the annual return for FY 2025-26?
The annual return is generally due on 31 December of the following financial year, so for FY 2025-26 it falls around 31 December 2026. Due dates and extensions are set by notification and can change, so confirm the date on the GST portal and in the CBIC notifications before relying on it.
Who has to file GSTR-9C?
A registered person whose aggregate turnover is above ₹5 crore must file GSTR-9C in addition to GSTR-9. The reconciliation is prepared from the audited financial statements, so the audit should be complete before the return is filed.
Who certifies GSTR-9C?
A chartered accountant or cost and management accountant certifies the reconciliation statement. Their certification is an important part of the filing, so engage them early, because the reconciliation takes time when books are not clean.
What is the late fee for a late annual return?
Section 47 provides a late fee per day for late filing, with a maximum that depends on the turnover and the return type. Government notifications have reduced the late fee for some annual returns in certain periods, so check the current notification for the year you are filing. Filing as soon as possible limits the fee.
Can I revise my annual return?
The annual return can generally be revised only within the time the rules allow, and the revision follows the portal's process. Do not rely on a revision as a fix for a mismatch without checking the time limit and the effect on your records.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return with the figures for the year. GSTR-9C is the reconciliation between those figures and your audited accounts. Think of GSTR-9 as the return and GSTR-9C as the proof that the return matches your books.
Does the annual return differ for composition dealers?
Yes. Composition taxpayers file a different annual return, GSTR-9A, with their own rules and due date. Check your scheme before preparing the form.
What if my monthly returns do not match the annual figures?
Find the cause before filing. Common reasons are late reporting, credit notes, reversed ITC, or differences between the books and the returns. Reconcile and record the explanation, because the annual return asks for the differences and your answers can attract queries.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file returns or access your account. Confirm the due dates, exemptions and late-fee rules on the GST portal and in the CBIC notifications.
Keep going
Related GST guides and tools
This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.