Due Dates GSTR-9 — Annual GST Return
GSTR-9 — Annual GST Return
CGST Act 2017
Annual GST reconciliation return. Due 31 December following FY end. Compulsory for taxpayers with AATO > ₹2 Cr.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 December 2025 | s.47: ₹200/day; max 0.25% of state turnover | GSTR-9C (reconciliation statement + CA certification) mandatory if turnover > ₹5 Cr |
| FY 2025-26Current | 31 December 2026 | s.47: ₹200/day; max 0.25% of state turnover | Verify exemption threshold (was ₹2 Cr AATO for FY 2022-23; may change) |
| FY 2026-27 | 31 December 2027 | s.47(2) CGST + Notification 7/2023-CT (FY 2022-23 onwards): ₹50/day (₹25+₹25) for AATO ≤ ₹5 Cr, ₹100/day (₹50+₹50) for ₹5–20 Cr, cap 0.04% of state turnover (0.02% per Act); > ₹20 Cr: statutory ₹200/day, cap 0.25% of state turnover per Act | GSTR-9 exempt for AATO ≤ ₹2 Cr per Notification 15/2025-CT (17.09.2025), from FY 2024-25 onwards |
FY-specific notes
FY 2024-25: GSTR-9C (reconciliation statement + CA certification) mandatory if turnover > ₹5 Cr
FY 2025-26: Verify exemption threshold (was ₹2 Cr AATO for FY 2022-23; may change)
FY 2026-27: GSTR-9 exempt for AATO ≤ ₹2 Cr per Notification 15/2025-CT (17.09.2025), from FY 2024-25 onwards
CA review
GSTR-9 exemption threshold for small taxpayers has changed via notifications each year. Verify whether your annual aggregate turnover requires GSTR-9 for FY 2025-26 on the GSTN portal.
Interactive tools for this compliance
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-9 (Annual Return) →