What is the GSTR-9 due date for the GST annual return?

Who has to file GSTR-9?

GSTR-9 is the annual return for the financial year. It brings together the outward supplies, inward supplies, input tax credit, tax paid, and other figures that appeared across the year's GST filings. It is not a substitute for the monthly or quarterly returns. It is the year-end check on them.

The normal starting point is the regular registered taxpayer. The annual-return provisions exclude categories such as input service distributors, taxpayers paying tax under the TDS or TCS provisions, casual taxable persons, and non-resident taxable persons. Composition taxpayers follow the form and rules notified for their scheme. A notification can also exempt a class of taxpayers for a particular financial year, so the label "regular taxpayer" is not the whole test.

When is GSTR-9 due for each year?

Section 44 of the CGST Act sets the usual annual-return date as 31 December following the end of the financial year. The table applies that rule before any year-specific extension or exemption.

Treat 31 December as the ordinary statutory date, not a promise that every taxpayer has to file that form. The GST portal shows the due date against the selected financial year and taxpayer profile. That screen is useful, but an exemption or extension should still be matched to its official notification.

Does the 31 December date shift if it falls on a Sunday?

No. The 31 December GSTR-9 date under section 44 does not move because the day is a Sunday or a holiday, and the GST portal accepts filings on those days. Plan to file before the last working day rather than relying on a grace period that the section does not give.

Which financial year does a GSTR-9 filing cover?

Each GSTR-9 covers one financial year running 1 April to 31 March, and is due on 31 December of the next financial year. The return for FY 2025-26 therefore covers April 2025 to March 2026 and falls due 31 December 2026. Select the year on the portal before reading any due date shown against the tile.

How does GSTR-9C differ from GSTR-9?

The two forms sit together, which is why their names are often treated as if they were one filing. They do different jobs.

The threshold and certification requirements for GSTR-9C have changed over time. Use the rules and notification for the relevant financial year, not a threshold copied from an older checklist. The GST portal's annual-return workflow also makes the sequence visible: the GSTR-9C tile becomes available after the annual return has been filed when the form applies.

What do I reconcile before filing GSTR-9?

GSTR-9 is easier when you reconcile during the year. If you leave the work until December, the form becomes a hunt through old invoices and amended returns. Build the review around the figures that feed the annual return:

• Compare books and sales registers with GSTR-1, including credit notes, debit notes, exports, exempt supplies, and amendments.
• Match the tax paid and input tax credit reported in GSTR-3B with the ledger and payment records.
• Check input tax credit reversals, reclaims, blocked credit, and credits that were taken in the following financial year.
• Review the auto-populated data on the GST portal instead of assuming that every prefilled number is correct.
• Keep a written explanation for differences between the books, GSTR-1, GSTR-3B, and the annual return.

The aim is not to make every number identical by force. Some figures move into the next financial year under the rules. The aim is to know why a difference exists and where it should be reported.

Is GSTR-9 alone a complete annual return?

Filing GSTR-9 is not always the end of the annual-return process. If GSTR-9C applies, the complete filing requires the reconciliation statement as well. The GST portal states that GSTR-9C can be filed only after GSTR-9 for the relevant year.

Late fee treatment can also depend on which part of the annual return is filed and when. The GST portal's FAQ for FY 2024-25 explains that late fee for GSTR-9C is calculated from the later of the GSTR-9 filing date or the annual-return due date until GSTR-9C is filed. Check the current portal calculation and notification rather than estimating from a generic annual-return article.

Who is exempt from filing GSTR-9?

GST annual-return exemptions and extensions are usually specific to a financial year and a class of taxpayers. A notification may exempt taxpayers below a stated aggregate turnover, extend a date for a named year, or change a form requirement. It does not automatically rewrite the next year's annual return.

Read the operative part of the notification. Look for the financial year, the form named, the class of registered person, the new date, and any condition attached to the relief. A portal advisory can help you find a task, but the notification is what tells you whether a statutory date was changed.

How do I check my GSTR-9 due date?

1. Log in to the GST portal and open Services, Returns, and Annual Return.
2. Select the financial year and read the GSTR-9 tile. Note whether the portal shows GSTR-9C for your GSTIN.
3. Search the CBIC central tax notifications for a notification that names your financial year or filing category.
4. If an extension exists, save the PDF with your working papers and record the exact new date and scope.
5. File GSTR-9 first, then complete GSTR-9C if the rules for that year require it.

Why do GSTR-9 filings go wrong?

• Treating the 31 December date as universal without checking whether the taxpayer is exempt or a different return applies.
• Filing GSTR-9C before GSTR-9, or treating the reconciliation statement as a replacement for the annual return.
• Copying an old GSTR-9C turnover threshold into the current year's checklist.
• Ignoring amendments, credit notes, and input tax credit claimed in the next financial year.
• Treating a GSTN advisory or forwarded message as an extension without opening the CBIC notification behind it.

Where is a GSTR-9 extension notified?

A GSTR-9 extension is notified as a CBIC central tax notification or order, and GST portal advisories usually follow it rather than replace it. Complied AI keeps CBIC / GST updatesin one feed so you can open the notification behind a change instead of relying on last year's annual-return checklist. For the reconciliation statement itself, read our GSTR-9C guide next to section 44 of the CGST Act.