GST Portal Enables GSTR-9 and GSTR-9C Filing for FY 2025-26

The GST portal has enabled the annual return filing facility for Form GSTR-9 and the reconciliation statement facility for Form GSTR-9C for the financial year 2025-26. Eligible taxpayers can begin preparing their annual GST disclosures, reconciling their books of accounts with GST returns, and reviewing differences before submitting their forms.

Annual GST return filing is an important compliance activity because it brings together information reported through monthly or quarterly returns and compares it with the business's financial records. Starting early gives businesses time to identify differences, investigate errors and prepare supporting documents instead of rushing through the process near the due date.

1. What Is the Latest Update on GSTR-9 and GSTR-9C?

The GST annual return filing facility for FY 2025-26 was reported as enabled on the GST portal in October 2026. The available filing panels provide taxpayers with options to prepare GSTR-9 online or offline and initiate preparation of GSTR-9C where applicable.

The portal availability allows eligible businesses and their tax professionals to start the annual compliance process. However, seeing a form on the portal does not automatically mean that every registered taxpayer is required to file it. Applicability depends on the relevant GST provisions, turnover, taxpayer category and any exemption that applies to the financial year.

Taxpayers should also distinguish between portal functionality and statutory requirements. If a form displays a due date, that date should be checked against the current GST portal and applicable government notifications. Any later extension or change should be followed according to the official announcement.

2. What Is GSTR-9?

GSTR-9 is the annual return that consolidates relevant GST information for a financial year. It provides a year-level view of the supplies reported, input tax credit claimed, tax paid and other information required by the form.

Rather than treating the annual return as a simple copy of the final monthly return, businesses should use it as an opportunity to review the complete financial year. The figures reported in GSTR-1, GSTR-3B and other relevant records should be compared with sales registers, purchase registers, credit notes, debit notes, tax-payment records and accounting ledgers.

Depending on the applicable form and reporting requirements, GSTR-9 includes information relating to:

• Outward supplies and advances, where relevant.
• Inward supplies liable to reverse charge.
• Taxable, exempt, nil-rated and other reportable supplies.
• Input tax credit availed during the financial year.
• Input tax credit reversals and other adjustments.
• Tax paid under the relevant tax heads.
• Transactions or adjustments relating to the financial year that require disclosure under the applicable instructions.
• Other prescribed details and reconciliation-related information.

The exact tables and reporting treatment must be checked against the notified form, instructions and applicable GST law for FY 2025-26. Businesses should not assume that every table remains unchanged from a previous financial year.

3. What Is GSTR-9C?

GSTR-9C is a reconciliation statement used to compare relevant figures reported in the annual return with the corresponding figures in the financial statements or books of accounts. It helps explain differences between accounting records and GST disclosures.

For example, the turnover recorded in the profit and loss account may differ from the turnover reported in GST returns because of accounting adjustments, credit notes, timing differences, exempt supplies, advances or other transactions. A reconciliation helps identify the reasons for these differences and determine whether any correction or additional tax action is necessary.

GSTR-9C is generally relevant for registered taxpayers whose aggregate turnover exceeds ₹5 crore in the financial year, subject to the applicable statutory provisions and exclusions. The statement is self-certified under the current framework; taxpayers should not assume that the earlier mandatory GST audit and certification process still applies in the same way.

GSTR-9C is not a substitute for GSTR-9. The annual return must be filed first, after which the relevant reconciliation statement can be completed and filed where required.

4. Who Needs to File GSTR-9 for FY 2025-26?

The filing requirement depends on the category of registered person and the applicable turnover-based exemption. The general annual-return framework covers registered taxpayers other than specified excluded categories, subject to exemptions notified for the relevant financial year.

For FY 2025-26, taxpayers should specifically check the exemption for eligible registered persons with aggregate turnover up to ₹2 crore, introduced through the applicable notification. Businesses should verify the notification and their turnover position before deciding that GSTR-9 is not required.

Categories that are treated differently under the annual-return framework may include input service distributors, persons liable to deduct tax at source under section 51, persons required to collect tax at source under section 52, casual taxable persons and non-resident taxable persons. The treatment of composition taxpayers and other specified categories should be checked under the rules applicable to the relevant year.

5. Who Needs to File GSTR-9C?

Under the general framework in Rule 80 of the CGST Rules, a registered person whose aggregate turnover during the financial year exceeds ₹5 crore is required to furnish a self-certified reconciliation statement in Form GSTR-9C along with the annual return, subject to the relevant statutory provisions and exclusions.

Businesses should consider the following points:

• Determine aggregate turnover for the financial year using the applicable GST definition.
• Check whether the business falls under an excluded category or a special provision.
• Confirm whether GSTR-9 is applicable to the taxpayer.
• Complete and file GSTR-9 before attempting to file GSTR-9C.
• Prepare a reconciliation between the annual return and financial statements or books of accounts.
• Retain the working papers and supporting records used to explain differences.

A taxpayer should not assume that GSTR-9C is unnecessary merely because the business's accounting software produces a profit and loss statement or because all monthly returns have been filed. The turnover threshold and statutory applicability need to be assessed separately.

6. What Is the Due Date for GSTR-9 and GSTR-9C?

The reported due date for filing the annual return and reconciliation statement for FY 2025-26 is 31 December 2026, unless the government extends or otherwise changes the deadline through an applicable notification.

FY 2025-26 covers the period from 1 April 2025 to 31 March 2026. Businesses should not wait until December to start the reconciliation process. Annual filing can require significant work if the business has several GST registrations, a large number of invoices, interstate transactions, credit notes, reverse-charge entries or differences between books and filed returns.

Always verify the due date on the GST portal and review official notifications before relying on a date in a third-party article or compliance calendar.

7. How to File GSTR-9 on the GST Portal

Taxpayers can follow the general workflow below. The exact screen names and options may vary as the portal is updated.

Step 1: Log in to the GST portal

Visit the official GST portal at gst.gov.in and log in using the authorised credentials for the relevant GSTIN. If a business has registrations in multiple states, check each registration separately because annual return compliance is generally registration-specific.

Step 2: Open the annual return section

Navigate to the annual return filing service and select FY 2025-26. Confirm that the correct GSTIN and financial year are displayed before proceeding.

Step 3: Check filing prerequisites

Review whether all applicable GSTR-1 and GSTR-3B returns for the financial year have been filed. Pending returns or portal validation issues may prevent access to the annual-return facility. If the portal indicates that a return is pending despite having been filed, check the filing history and retain the relevant acknowledgement before raising a grievance.

Step 4: Download or review system-generated information

Review the values available in the form and download the relevant reports or summaries where useful. System-generated information should be treated as a starting point for reconciliation, not as a replacement for checking the books of accounts and original records.

Step 5: Reconcile the annual figures

Compare turnover, tax liability, tax paid, input tax credit and other required details against the relevant GST returns and accounting records. Investigate differences before entering or accepting the annual-return values.

Step 6: Complete the applicable tables

Enter or confirm the information required by the form. Follow the current instructions for each table, including the reporting treatment of credit notes, debit notes, input tax credit adjustments and transactions related to the financial year.

Step 7: Preview and validate

Use the portal's available preview and validation facilities to check the return. Review the PDF or other generated preview, where available, and confirm that the figures agree with the approved reconciliation working papers.

Step 8: File the annual return

Submit the return using the applicable filing method and authorised electronic verification process. Save the acknowledgement reference and a copy of the filed return for the business records.

8. How to Prepare and File GSTR-9C

Businesses required to submit GSTR-9C should complete the annual return first. The reconciliation statement uses information from GSTR-9 and compares it with the relevant figures in the books of accounts or financial statements.

Step 1: File GSTR-9

Ensure that the annual return has been successfully filed for the same GSTIN and financial year. The portal generally enables the GSTR-9C filing workflow only after successful filing of GSTR-9.

Step 2: Initiate the GSTR-9C filing process

Open the GSTR-9C section for FY 2025-26 and use the available option to initiate filing. Review the prefilled information and follow the current portal instructions.

Step 3: Prepare the reconciliation working papers

Compare the annual-return figures with the corresponding accounting figures. Prepare supporting schedules for turnover, taxable supplies, tax liability, input tax credit and other relevant items. Keep clear explanations for material differences.

Step 4: Investigate differences

Differences should not simply be carried forward without explanation. Check whether they arise from timing, accounting classification, credit notes, tax treatment, missing invoices, incorrect reporting or another identifiable cause. Determine whether any correction, payment or other action is required under the applicable law.

Step 5: Complete the statement

Enter the required information in accordance with the form and its current instructions. Review the reconciliation carefully and ensure that the statement agrees with the final annual return and the underlying books.

Step 6: Self-certify and file

After checking the statement, complete the applicable self-certification and electronic filing process. Save the filed statement and acknowledgement with the annual return and reconciliation schedules.

9. Documents and Records to Keep Ready

Preparing records before starting the annual return reduces delays and makes it easier to explain discrepancies. The documents required will depend on the nature and size of the business.

10. Key Reconciliation Checks Before Filing

Turnover reconciliation

Compare the turnover reported in the annual return with the turnover reflected in the books of accounts. Identify differences caused by accounting adjustments, credit notes, exempt supplies, timing differences and other relevant transactions. Ensure that the explanation for each difference is supported by records.

Sales and output tax reconciliation

Check that sales invoices, amendments and credit notes have been treated consistently in the accounting records and GST returns. Verify the tax rates, place of supply, taxable value and tax amounts where applicable. Review whether transactions have been reported under the correct tax heads.

Input tax credit reconciliation

Compare the purchase register with available supplier-reported information and the credit actually claimed in GSTR-3B. Review credit eligibility, reversals and any adjustments required by the applicable rules. Do not assume that every invoice in the purchase register automatically qualifies for input tax credit.

Tax liability and payment reconciliation

Compare the tax liability reported in the returns with the liability reflected in the books and the payments made through the relevant ledgers. Investigate any difference in CGST, SGST, IGST or cess, where applicable. Check whether interest or other amounts need to be addressed based on the facts and applicable law.

Reverse-charge review

Review transactions that may attract reverse-charge tax. Compare the relevant expense and purchase records with the tax liability and input tax credit treatment reported in the returns. Ensure that the treatment is supported by the nature of the supply and the applicable provisions.

Credit note and debit note review

Check the dates, values and tax treatment of credit notes and debit notes. Confirm that the records and returns reflect the transactions consistently and that any required adjustments have been made within the permitted period.

11. Common Mistakes to Avoid

• Filing without reconciliation: Accepting prefilled figures without checking the books may leave errors undetected.
• Ignoring missing returns: Outstanding applicable periodic returns can prevent annual-return filing.
• Using the wrong GSTIN: Confirm the correct registration and financial year before preparing the return.
• Assuming every taxpayer has the same obligation: Filing requirements and exemptions depend on the applicable provisions and taxpayer category.
• Overlooking input tax credit differences: Purchase-register values, supplier-reported information and credit claimed in returns may not always match.
• Ignoring credit notes and amendments: These transactions can affect turnover and tax reconciliation.
• Waiting until the deadline: Complex reconciliations can take time, especially for businesses with multiple registrations.
• Failing to retain supporting documents: Maintain working papers and filing acknowledgements for future reference.
• Assuming a filed annual return can simply be revised: Review all material figures before filing because annual-return correction options are limited. If an error is found later, seek advice on the legally available corrective steps.

12. What Should Businesses Do if the Portal Shows a Technical Error?

Some taxpayers may encounter portal validation messages, missing filing options or apparent mismatches between the filing history and the portal's eligibility checks. First, verify that the correct GSTIN and financial year have been selected.

Next, review the return filing history and confirm that all applicable periodic returns have been successfully filed. Check whether the portal has generated an acknowledgement for each relevant return. If the issue continues, take a screenshot of the error, record the date and time, and raise a ticket through the official GST helpdesk or grievance facility.

A taxpayer should not treat a portal error as permission to ignore a statutory deadline. Keep evidence of the issue and monitor official announcements for a resolution or further instructions. Where a deadline is approaching, consider obtaining professional guidance on the appropriate compliance steps.

13. Why Early Filing Is Useful

Beginning annual-return preparation early offers practical benefits. It gives the business time to gather records, resolve discrepancies and obtain missing information from suppliers or internal departments.

Early preparation can also help identify errors in turnover reporting, tax payments and input tax credit claims while the relevant records are easier to access. Businesses with multiple GST registrations can plan their work registration by registration instead of leaving the entire process until the final weeks.

Early preparation does not mean filing before the records are ready. The aim is to complete the review in advance, file accurate information and preserve a clear audit trail of the reconciliation process.

14. Frequently Asked Questions

Is GSTR-9 filing enabled for FY 2025-26?

The filing facility was reported as enabled on the GST portal in October 2026. Taxpayers should log in to the official portal to confirm the availability and current status for their GSTIN.

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

The reported due date is 31 December 2026, unless an applicable government notification extends or changes it. Check the latest official position before filing.

Is GSTR-9 mandatory for every GST-registered business?

No. The requirement depends on the taxpayer category, applicable legal provisions and any turnover-based exemption for the financial year. Eligible taxpayers with aggregate turnover up to ₹2 crore should check the relevant exemption notification before deciding whether filing is required.

What is the turnover threshold for GSTR-9C?

Under the general framework, GSTR-9C applies to registered persons whose aggregate turnover exceeds ₹5 crore during the financial year, subject to the applicable statutory provisions and exclusions.

Can GSTR-9C be filed before GSTR-9?

No. The annual return in GSTR-9 must be successfully filed before the taxpayer can complete the GSTR-9C filing process.

Does every business need a CA audit for GSTR-9C?

GSTR-9C is a self-certified reconciliation statement under the current framework. Businesses should still obtain professional support when needed and comply with any separate audit or reporting requirement applicable to them.

What should I do if GSTR-9 is not visible on the portal?

Check that the correct financial year and GSTIN are selected and that all applicable periodic returns have been filed. If the form remains unavailable or the portal displays an incorrect pending-return message, retain evidence and raise an official helpdesk ticket.

Can GSTR-9 be revised after filing?

Taxpayers should carefully verify all figures before submission because the annual-return correction process is limited. If an error is discovered after filing, assess the available corrective options under the applicable GST law rather than assuming that a revised annual return can be submitted freely.

Should businesses wait until December to file?

No. Early preparation helps businesses reconcile the books with GST returns, investigate differences and complete the filing process with less last-minute pressure. However, the return should only be filed after the information has been reviewed carefully.

15. Final Compliance Checklist