GSTR-9 Due Date
GSTR-9, the annual return for FY 2025-26, is due 31 December 2026 — and for FY 2026-27, it will be due 31 December 2027.
Quick answer
Next due date
31 December 2026
Pattern
31 December following the financial year
What GSTR-9 consolidates
GSTR-9 is the annual return that reconciles a full financial year's outward supplies, input tax credit, and tax paid across all the monthly or quarterly returns filed during the year. It's a consolidation exercise, not a fresh assessment — discrepancies between the monthly/quarterly figures and the annual total are exactly what GSTR-9 (and, above the applicable threshold, GSTR-9C) is designed to surface.
Timing and its connection to Section 16(4)
GSTR-9 for FY 2025-26 is due 31 December 2026, giving taxpayers roughly nine months after the financial year ends to reconcile and file. This deadline interacts directly with Section 16(4)'s input tax credit cutoff: ITC on FY 2025-26 invoices lapses after 30 November 2026 or the actual GSTR-9 filing date, whichever is earlier — meaning filing GSTR-9 early doesn't buy extra time on ITC, but filing it late doesn't extend the ITC window either, since 30 November governs regardless in most cases.
Late filing still carries its own fee
A GSTR-9 filed after 31 December attracts its own late fee, calculated per day of delay and separate from any late fee already paid on the individual monthly or quarterly returns filed during the year — the annual return's late fee is a distinct charge, not one already covered by earlier compliance. Given how much reconciliation GSTR-9 involves, starting the exercise well before the deadline, rather than in the final weeks of December, is what usually determines whether the return is filed accurately the first time or needs a subsequent correction.
Frequently asked questions
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