GSTN ADVISORY | 13 OCTOBER 2026

Portal update: GSTR-9/9C for FY 2025-26 has been enabled on the GST Portal from 8 October 2026.

GSTR-9/9C for FY 2025-26 Enabled on GST Portal: Applicability & Filing Checks

GSTN has enabled GSTR-9/9C for FY 2025-26 annual return filing on the GST Portal from 8 October 2026. The advisory also asks taxpayers to ensure that all GSTR-1 and GSTR-3B returns for FY 2025-26 are filed so that the GSTR-9/9C tile becomes available.

The portal being enabled does not by itself decide whether a taxpayer is legally required to file GSTR-9 or GSTR-9C. Applicability continues to depend on the turnover thresholds and statutory exclusions under Section 44 and Rule 80.

GSTR-9/9C for FY 2025-26: Quick Applicability Answer

For FY 2025-26: registered persons with aggregate turnover up to ₹2 crore are exempt from filing the annual return under Notification No. 15/2025-Central Tax. Where aggregate turnover is above ₹2 crore and up to ₹5 crore, GSTR-9 is generally applicable but GSTR-9C is not. Where aggregate turnover exceeds ₹5 crore, the taxpayer is generally required to furnish GSTR-9 along with the self-certified GSTR-9C reconciliation statement, subject to the statutory exclusions.

Up to ₹2 Crore

GSTR-9: Exempt
Notification No. 15/2025-Central Tax exempts registered persons with aggregate turnover up to ₹2 crore from filing the annual return for FY 2024-25 onwards.

Above ₹2 Crore to ₹5 Crore

GSTR-9: Applicable
GSTR-9C: Not applicable on the ₹5 crore threshold test.

Above ₹5 Crore

GSTR-9 + GSTR-9C
Rule 80(3) requires a self-certified reconciliation statement in GSTR-9C along with the annual return, subject to statutory exclusions.

Portal Enabled Does Not Mean Filing Is Mandatory for Everyone

The GSTN advisory is a portal-enablement update. Taxpayers should separately determine whether GSTR-9 and GSTR-9C apply to them based on the turnover thresholds and exclusions under the GST law. A visible tile on the portal should not be treated as the sole test of filing liability.

What Must Be Completed Before the GSTR-9/9C Tile Is Enabled?

GSTN has specifically advised taxpayers to ensure that all GSTR-1 and GSTR-3B returns for FY 2025-26 are filed. If the GSTR-9/9C tile is not visible, this should be the first filing-status check.

  • Review whether every applicable GSTR-1 for FY 2025-26 has been filed.
  • Review whether every applicable GSTR-3B for FY 2025-26 has been filed.
  • After completing pending periodic returns, recheck availability of the annual-return tile on the GST Portal.
  • If the issue continues, GSTN has advised taxpayers to raise a ticket through the GSTN helpdesk.

Normal Due Date for FY 2025-26

Under Section 44 and Rule 80, the normal due date for the annual return and applicable GSTR-9C reconciliation statement is 31 December following the end of the financial year. Accordingly, the normal due date for FY 2025-26 is 31 December 2026, unless the Government officially extends it.

Key Statutory Exclusions to Keep in Mind

Section 44 and Rule 80 contain exclusions from the annual-return framework. These include, among others, an Input Service Distributor, persons deducting tax under section 51, persons collecting tax under section 52, casual taxable persons and non-resident taxable persons. Taxpayers should therefore check both the turnover threshold and their registration category before determining applicability.

What CAs, Tax Practitioners and Businesses Should Do Now

  1. Confirm applicability: identify whether turnover places the taxpayer in the up-to-₹2 crore, above-₹2 crore-to-₹5 crore, or above-₹5 crore category.
  2. Check filing completeness: ensure all GSTR-1 and GSTR-3B returns for FY 2025-26 are filed.
  3. Begin annual reconciliation: compare books, outward supplies, tax paid and ITC with the GST returns before starting the annual-return filing process.
  4. For turnover above ₹5 crore: plan preparation of the self-certified GSTR-9C reconciliation statement along with GSTR-9.
  5. Do not wait for year-end: portal enablement provides an opportunity to identify reconciliation gaps well before the normal 31 December due date.

TaxPower GST Includes GSTR-9 and GSTR-9C

GSTR-9 and GSTR-9C functionality is available in TaxPower GST. This is particularly relevant now that the FY 2025-26 annual-return forms have been enabled on the GST Portal.

CAs, tax practitioners, GST consultants and businesses using TaxPower GST can handle their annual-return work within the same GST compliance platform used for regular return workflows. Applicability and final figures should still be reviewed carefully before filing.

View TaxPower GST Pricing →

Related GSTR-9/9C Guides

Frequently Asked Questions

GSTN states that the forms were enabled on the GST Portal from 8 October 2026.

No. Notification No. 15/2025-Central Tax exempts registered persons with aggregate turnover up to ₹2 crore from filing the annual return for FY 2024-25 onwards, subject to the scope of the notification and statutory exclusions.

Rule 80(3) requires GSTR-9C where aggregate turnover during the financial year exceeds ₹5 crore. GSTR-9C is a self-certified reconciliation statement furnished along with the annual return, subject to the statutory exclusions.

First confirm that all GSTR-1 and GSTR-3B returns for FY 2025-26 have been filed. GSTN has advised taxpayers to raise a helpdesk ticket if assistance is still required.

Official GSTN Advisory Screenshot

GSTN advisory on GSTR-9 and GSTR-9C for FY 2025-26 enabled on GST Portal

GSTN advisory dated 13 October 2026 confirming enablement of GSTR-9/9C for FY 2025-26 on the GST Portal from 8 October 2026.

Official References

Disclaimer: This article is for general information and professional awareness. Applicability should be verified for the taxpayer’s facts, registration category and turnover before filing.