GSTR-9 Applicability for FY 2025-26: Who Should File Annual Return?
GSTR-9 is the annual return under Section 44. Understand the standard applicability, statutory exclusions, 31 December due date and why FY-specific exemptions must be checked.
GSTR-9 is the GST annual return prescribed under Section 44 for registered persons who fall within the annual-return requirement.
Standard statutory exclusions
The annual-return requirement does not apply in the same manner to specified categories such as:
- Input Service Distributors;
- persons deducting tax under Section 51;
- persons collecting tax under Section 52;
- casual taxable persons; and
- non-resident taxable persons.
What is the standard due date?
The statutory annual-return due date is 31 December following the end of the financial year, unless extended.
Accordingly, the standard date for FY 2025-26 is 31 December 2026.
Check FY-specific exemption notifications
The Government has, for earlier years, granted exemptions to specified small taxpayers from filing GSTR-9. Therefore, a taxpayer should not decide applicability from Section 44 alone without checking whether an FY-specific exemption notification applies.
What should be reconciled before filing?
- turnover in books vs GSTR-1;
- tax paid in GSTR-3B;
- credit notes and amendments;
- ITC claimed, reversed and reclaimed;
- RCM liability;
- HSN summary and other annual disclosures.
GSTR-9 is not a substitute for monthly reconciliation. It is the annual result of those reconciliations.