Eligible taxpayers can now prepare and file Forms GSTR-9 and GSTR-9C for FY 2025-26, with advisers urging early reconciliation of accounts, input tax credit and rate-change impacts.
The Goods and Services Tax Network has switched on the annual return filing facility for financial year 2025-26 on the GST portal, allowing eligible taxpayers to begin preparing Forms GSTR-9 and GSTR-9C. The move gives businesses time to compare their books with the returns already filed through the year, check input tax credit claims and identify any mismatches before the filing window closes.
According to GST-related updates published by tax advisory sites, the portal shows 31 December 2026 as the due date for filing for FY 2025-26, unless the deadline is extended. The annual return in Form GSTR-9 is meant to provide a consolidated picture of outward and inward supplies, tax paid, input tax credit availed and reversals during the financial year, while Form GSTR-9C is the reconciliation statement used to align annual return figures with audited financial statements or books of account where required.
Eligibility remains an important point. The material cited by tax firms says taxpayers with aggregate turnover of up to ₹2 crore are exempt from filing GSTR-9 under Notification No. 15/2025-Central Tax dated 17 September 2025, subject to the notification’s conditions. For GSTR-9C, the filing obligation applies where aggregate turnover exceeds ₹5 crore. Tax advisers are also urging businesses to reconcile records early, particularly in light of changes to GST rates that took effect on 22 September 2025.
The practical message is straightforward: taxpayers who fall within the filing rules should not wait until the end of the year to begin working on their annual return. Early preparation can help uncover reporting differences, reduce the risk of last-minute portal issues and lower the chance of penalties or avoidable errors once the statutory deadline approaches.
Disclaimer: This article is intended to inform and educate, not to recommend or endorse any financial product, investment or strategy. Please consider your own financial circumstances and seek professional advice where appropriate before making financial decisions.
