Question
Do I need to file the GST annual return GSTR-9, and by when?
Answer
Filing GSTR-9 is mandatory only if your aggregate turnover exceeds Rs 2 crore in a financial year; below that it is optional. If turnover exceeds Rs 5 crore, you must also file the self-certified reconciliation statement GSTR-9C. For FY 2025-26 the due date for both is 31 December 2026. Composition dealers file GSTR-9A instead. Late filing attracts Rs 200 per day (Rs 100 CGST + Rs 100 SGST), subject to a turnover-based cap. Reconcile your books with filed GSTR-1 and GSTR-3B before filing, as the annual return cannot be revised.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.