{"id":90733,"date":"2026-10-16T11:42:11","date_gmt":"2026-10-16T06:12:11","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/gstr-9-9c-fy-2025-26-enabled\/"},"modified":"2026-10-16T11:42:11","modified_gmt":"2026-10-16T06:12:11","slug":"gstr-9-9c-fy-2025-26-enabled","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gstr-9-9c-fy-2025-26-enabled\/","title":{"rendered":"GSTR-9 and GSTR-9C for FY 2025-26 Now Open on the GST Portal"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>The GST portal opened the FY 2025-26 annual returns, GSTR-9 and GSTR-9C, on 8 October 2026.<\/strong> GSTN confirmed this in an advisory dated 13 October 2026. The forms are live, but the GSTR-9\/9C tile appears only for a GSTIN that has filed every GSTR-1 and GSTR-3B for FY 2025-26. Any gap in the year&#8217;s monthly or quarterly returns keeps the annual return locked.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here is what the advisory says, what it leaves unchanged, and how to use the time before the year-end deadline.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What GSTN announced<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Forms enabled:<\/strong> GSTR-9 (annual return) and GSTR-9C (reconciliation statement) for FY 2025-26.<\/li>\n\n\n\n<li><strong>Live from:<\/strong> 8 October 2026. The advisory itself was posted on 13 October 2026.<\/li>\n\n\n\n<li><strong>Precondition:<\/strong> all GSTR-1 and GSTR-3B returns for FY 2025-26 must be filed before the GSTR-9\/9C tile is enabled for that GSTIN.<\/li>\n\n\n\n<li><strong>Help:<\/strong> GSTN asks taxpayers who face a problem while filing to raise a ticket on the <a href=\"https:\/\/selfservice.gstsystem.in\/\" target=\"_blank\" rel=\"noopener\">GSTN self-service helpdesk<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Who it affects<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Every GSTIN that must file an annual return for FY 2025-26. Whether a particular registration has to file GSTR-9, GSTR-9C or both depends on its turnover and registration type, which this advisory does not change. If you have several registrations, check each GSTIN on its own: the precondition applies per GSTIN, so one State&#8217;s missing GSTR-3B blocks only that State&#8217;s annual return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key dates<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Event<\/th><th>Date<\/th><\/tr><\/thead><tbody><tr><td>GSTR-9\/9C for FY 2025-26 enabled on the portal<\/td><td>8 October 2026<\/td><\/tr><tr><td>GSTN advisory published<\/td><td>13 October 2026<\/td><\/tr><tr><td>Due date under Section 44 of the CGST Act (no extension so far)<\/td><td>31 December 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">As of 16 October 2026 that leaves 76 days. Annual return deadlines have been extended by notification in some earlier years, but nothing has been notified for FY 2025-26, so plan for 31 December.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What it does not change<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The due date.<\/strong> The advisory only opens the forms. It does not move the 31 December deadline.<\/li>\n\n\n\n<li><strong>Who must file.<\/strong> The advisory is silent on applicability. The existing rules on who files GSTR-9 and who also files GSTR-9C continue.<\/li>\n\n\n\n<li><strong>The 57th GST Council&#8217;s annual return proposal.<\/strong> The Council approved in principle a concept note for an optional Annual Return Quarterly Payment scheme. That is a proposal for the future and has no effect on the FY 2025-26 return you file now.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What to do now<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Clear any pending GSTR-1 or GSTR-3B for FY 2025-26<\/strong> on every GSTIN, so the annual return tile opens.<\/li>\n\n\n\n<li><strong>Reconcile before you open the form.<\/strong> Match your books with GSTR-1, GSTR-3B and GSTR-2B for the year: outward supplies, tax paid, input tax credit claimed and credit notes. Investigate the differences now rather than inside the form.<\/li>\n\n\n\n<li><strong>Treat the filing as final.<\/strong> The portal has no facility to revise a GSTR-9 once it is filed, so review the draft and the auto-filled tables before you submit.<\/li>\n\n\n\n<li><strong>Keep the GSTR-9C work moving in parallel<\/strong> if your registration needs it. The reconciliation statement takes the longest, and leaving it to December is the usual cause of a rush.<\/li>\n\n\n\n<li><strong>Log portal errors<\/strong> on the GSTN helpdesk and keep the ticket number with your working papers.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Need a hand with the annual return?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TAXAJ prepares and files <a href=\"https:\/\/www.taxaj.com\/gst-annual-return\" target=\"_blank\" rel=\"noopener\">GSTR-9 and GSTR-9C<\/a> for businesses across India, including the year-end reconciliation, from offices in Delhi, Bengaluru, Goa and Bihar. To check whether your registration needs a reconciliation statement, see our explainer on <a href=\"https:\/\/www.taxaj.com\/learn\/gst-audit-threshold-who-needs-gstr-9c-in-fy-2026-27\/\" target=\"_blank\" rel=\"noopener\">who needs GSTR-9C<\/a>. For every other GST update, see our <a href=\"https:\/\/www.taxaj.com\/gst-news-and-announcements\" target=\"_blank\" rel=\"noopener\">GST news and announcements<\/a> page.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/bookings.taxaj.com\/\" target=\"_blank\" rel=\"noopener\">Talk to our GST team<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Source: GSTN advisory &#8220;Annual Returns in the form of GSTR-9\/9C for FY 2025-26&#8221;, 13 October 2026, <a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/677\" target=\"_blank\" rel=\"noopener\">GST portal News and Updates<\/a>. Last updated 16 October 2026. This is general information, not advice on any particular case, and it will be updated if the due date is extended.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GSTN has opened GSTR-9 and GSTR-9C for FY 2025-26 from 8 October 2026. The tile appears only once every GSTR-1 and GSTR-3B for the year is filed. The due date stays 31 December 2026.<\/p>\n","protected":false},"author":1,"featured_media":90732,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6,974,13],"tags":[],"class_list":["post-90733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliances","category-gst","category-news-updates"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90733"}],"version-history":[{"count":0,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90733\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media\/90732"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}