GSTR-9 and GSTR-9C for FY 2025-26 Enabled on GST Portal: Your Filing Checklist Before 31 December 2026

If you run a GST-registered business, the year-end GST ritual is here. The Goods and Services Tax Network has switched on the filing facility for annual returns in Form GSTR-9 and the reconciliation statement in Form GSTR-9C for FY 2025-26. The tiles are live on the GST portal since 8 October 2026 — but they will only appear on your dashboard if your house is in order: every monthly or quarterly GSTR-1 and GSTR-3B for the financial year must already be filed.

This article explains who needs to file which form, what changed this year, and the exact checklist to prepare before you click “file”. For all upcoming compliance dates, bookmark our tax compliance calendar hub.

What the GSTN advisory says

According to GSTN’s taxpayer advisory dated 13 October 2026, the facility for filing annual returns in Form GSTR-9 and Form GSTR-9C for FY 2025-26 has been enabled on the GST portal with effect from 8 October 2026. Two conditions sit at the heart of the advisory:

• Complete your periodic filings first. The GSTR-9/9C tiles become available only after all applicable GSTR-1 (outward supplies) and GSTR-3B (summary returns) for FY 2025-26 are filed. Any pending monthly or quarterly return blocks access.
• Stuck? Raise a ticket. If the tile does not appear even after all periodic returns are filed, raise a support ticket through the GSTN helpdesk at selfservice.gstsystem.in instead of waiting.

Who files GSTR-9 and who files GSTR-9C

GSTR-9C is essentially the bridge between what your books say and what you reported in GSTR-9 — differences in turnover, tax paid, and ITC availed must be reconciled line by line, with reasons recorded for each variance.

The one deadline that decides your ITC: 30 November 2026

Before you start reconciling, lock the most time-critical date of this cycle: under Section 16(4) of the CGST Act, you can claim ITC for FY 2025-26 only up to the 30 November 2026 return — i.e., in the GSTR-3B filed for the month of November 2026. After that date, unclaimed credit is gone for the year (subject to the limited relief High Courts have read into Section 16(5)). Read our detailed explainer on the 30 November 2026 Section 16(4) ITC deadline before you begin the annual reconciliation — any ITC gap you find now is your last chance to fix it.

Your GSTR-9/9C preparation checklist

Work through these in order; they eliminate 90% of the errors that trigger scrutiny later:

1. Finish all periodic returns. Confirm every GSTR-1 and GSTR-3B for April 2025 to March 2026 (plus quarterly QRMP returns, if applicable) shows as “filed” on the portal. The annual tile will not unlock otherwise.
2. Reconcile GSTR-1 with your books. Outward supplies reported month-wise in GSTR-1 must match sales in your books. Unreported invoices found now can still be corrected through the November 2026 return.
3. Run the GSTR-2B vs GSTR-3B vs books reconciliation. ITC claimed in GSTR-3B must not exceed the auto-generated GSTR-2B or your purchase books. Follow a systematic GSTR-2B reconciliation process — this is where most annual-return mismatches originate.
4. Verify the HSN summary. GSTR-9’s HSN-wise table must agree with the HSN data you reported in GSTR-1 through the year. Inaccurate HSN reporting compounds at the annual level with no separate correction window.
5. Check the reverse-charge trail. GST paid under reverse charge (imports of services, unregistered-supplier purchases) must appear in both the liability and the ITC tables of GSTR-9.
6. Turnover > ₹5 crore? Start GSTR-9C early. The reconciliation statement needs your audited financials side by side with GSTR-9. Get your CA the GSTR-9 draft well before the deadline so the certification is not a last-day scramble.

Common mistakes that invite notices

• Filing GSTR-9 while one or two monthly GSTR-1 returns are still pending — the tile never appeared, so businesses assumed filing was complete.
• ITC claimed in GSTR-3B that never flowed through GSTR-2B, with no explanation recorded.
• HSN summary totals in GSTR-9 disagreeing with the sum of monthly GSTR-1 HSN data.
• Skipping the reconciliation narrative in GSTR-9C — unexplained variances are exactly what officers pick up in scrutiny.
• Leaving everything for the last week of December, when the portal load and your CA’s bandwidth are both at their worst.

Need the full landscape of GST obligations this season? Browse our GST hub for guides on returns, reconciliation, refunds, and the 57th GST Council reforms now moving to implementation.

FAQs

1. What is the due date for GSTR-9 for FY 2025-26?

The statutory due date under Section 44 of the CGST Act is 31 December 2026. File early — late filing attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover.

2. I have turnover below ₹2 crore. Do I need to file GSTR-9?

No — filing GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore. But filing is still good practice: it locks your year’s reconciliation and protects you in scrutiny.

3. The GSTR-9 tile is not visible on my dashboard. Why?

The tiles appear only after every GSTR-1 and GSTR-3B for FY 2025-26 is filed. Check the filing status for all 12 months (or 4 quarters for QRMP taxpayers). If everything is filed and the tile is still missing, raise a ticket on selfservice.gstsystem.in.

4. Do I need a CA to certify GSTR-9C?

For aggregate turnover above ₹5 crore, GSTR-9C must be filed as a reconciliation statement between the audited financials and GSTR-9, certified by a chartered accountant. Businesses between ₹2 crore and ₹5 crore file GSTR-9 only.

5. Can I still claim FY 2025-26 ITC after filing GSTR-9?

Effectively no. ITC for FY 2025-26 must be claimed by the November 2026 return (30 November 2026) under Section 16(4). Claims missed beyond that date are barred, so complete your reconciliation before the ITC deadline, not just before the annual-return deadline.