GSTR-9 / 9C (annual return) — due dates 2026
Annual GST return and reconciliation statement for the financial year.
Who must file
Regular taxpayers (GSTR-9 mandatory > ₹2 crore turnover; 9C reconciliation > ₹5 crore)
Penalty if missed
Late fee up to ₹200/day, capped at 0.5% of turnover.
Upcoming due dates
| Due date | Filing | Type |
|---|---|---|
| 31 Dec 2026in 202 days | GSTR-9 / 9C (annual return)FY 2025-26 | GST |