Quick answer
Do I need to file GSTR-9 for FY 2025-26?
If your total turnover in FY 2025-26 was above ₹2 crore, you must file GSTR-9 by 31 December 2026. Above ₹5 crore, you also file GSTR-9C. Up to ₹2 crore, filing is optional. Composition dealers do not file GSTR-9 at all.
What GSTR-9 actually is
GSTR-9 is the GST annual return. It is a once-a-year summary of everything you already reported in GSTR-1 and GSTR-3B during the year: sales, tax paid, input tax credit claimed, and credit reversed. It does not create a new tax by itself. But if the summary shows you paid less than you should have, the shortfall is paid along with it through Form DRC-03, with interest.
Two parts trip people up. Table 8A compares the credit you claimed with the credit in your GSTR-2B for the year. Tables 10 to 14 capture FY 2025-26 sales and credits that you reported late, in returns filed between April and November 2026.
Who must file and who is exempt
| Turnover in FY 2025-26 (all GSTINs under your PAN) | What you file |
|---|---|
| Up to ₹2 crore | Nothing. GSTR-9 is optional (Notification 15/2025-Central Tax, FY 2024-25 onwards) |
| Above ₹2 crore, up to ₹5 crore | GSTR-9 |
| Above ₹5 crore | GSTR-9 and GSTR-9C, the reconciliation statement, self-certified |
Turnover here means aggregate turnover: all sales under the same PAN across India, including exempt sales and exports. Composition dealers file GSTR-4 instead. Casual and non-resident taxable persons, input service distributors, and TDS or TCS registrants do not file GSTR-9.
What it costs to be late
The late fee runs per day from 1 January 2027 until you file, CGST and SGST together:
- Turnover up to ₹5 crore: ₹50 a day, capped at 0.04% of your turnover in the State
- ₹5 crore to ₹20 crore: ₹100 a day, capped at 0.04%
- Above ₹20 crore: ₹200 a day, capped at 0.5%
So a business with ₹3 crore turnover that files three months late pays about ₹4,500, not a large sum. The real cost of a late or wrong GSTR-9 is that the department uses it to pick returns for scrutiny, and an unexplained gap between GSTR-9 and your books is the usual starting point for a notice.
Why you reconcile before you file, not after
GSTR-9 cannot be revised once filed. So the work is done before the form is opened: match GSTR-1 to GSTR-3B to your books, match credit claimed to GSTR-2B, confirm reverse-charge tax was paid, and prepare the HSN-wise summary of sales. Any difference is paid through DRC-03 first, then the return is filed to match. For GSTR-9C, your audited financial statements must also agree with the GST figures, so the two should be finalised together.
Common questions
I was registered for only part of the year. Do I still file?
Yes, for the months you were registered, if your turnover crosses the limit.
My turnover is ₹1.5 crore. Should I file anyway?
It is optional. We generally file it for clients who had large credit reversals or amended invoices during the year, because it closes the year cleanly. Otherwise there is no obligation.
Can I file after 31 December?
Yes, with the late fee above. But the annual return cannot be filed at all once three years have passed from the due date, so it should not be left open.
What we do
We reconcile your GSTR-1, GSTR-3B, GSTR-2B and books, show you the differences in one sheet, pay what is due through DRC-03, and file GSTR-9 and GSTR-9C from your office or ours. Send us your GST login and your trial balance for FY 2025-26 and we will tell you within two working days whether anything needs paying before you file.
Need help with this?
Our GST annual return service covers exactly this. Free first consultation, and a clear quote before any work starts.
Keep reading
What is the GST registration limit in Tamil Nadu?
₹40 lakh for goods, ₹20 lakh for services, and the cases where you need GST from the first rupee.
Read article GSTGST e-invoicing threshold is now ₹5 crore. Are you over it?
If your aggregate turnover crossed ₹5 crore in any recent year, e-invoicing is mandatory. A short guide to what to set up before your next filing.
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