October 10, 2026: The Goods and Services Tax Network (GSTN) has enabled the filing facility for Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for FY 2025–26 on the GST Common Portal.
As per Section 44 of the CGST Act, 2017, read with Rule 80 of the CGST Rules, 2017, the due date for filing is December 31, 2026, unless extended.
Under Notification No. 15/2025–Central Tax dated September 17, 2025, taxpayers having aggregate turnover up to ₹2 crore are exempt from filing GSTR-9. GSTR-9C is applicable where aggregate turnover exceeds ₹5 crore.
However, taxpayers have reported a technical glitch wherein the portal asks them to file pending GSTR-1 and GSTR-3B returns even though all applicable returns have already been filed, thereby disabling annual return filing. An official clarification or resolution from GSTN is awaited.
Further, November 30, 2026, or the date of filing the annual return, whichever is earlier, is the statutory cut-off under Section 16(4) for availing eligible ITC relating to FY 2025–26.
Taxpayers should also carefully reconcile their records in view of the revised GST rates effective September 22, 2025, notified through relevant GST rate notifications, including Notification Nos. 9/2025 and 15/2025–Central Tax (Rate), both dated September 17, 2025.
GSTN is expected to address the reported technical difficulties at the earliest to facilitate smooth and timely annual return compliance.
