What is the late fee for GSTR-3B?

₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, up to a cap linked to turnover.

Is interest charged on late GST payment?

Yes — 18% a year on the tax paid late in cash, counted day by day.

Home / GSTR-9 and 9C FY 2025-26

GST annual return

Check in 10 seconds whether you must file, what the late fee would be, and what to fix before you file.

Written and reviewed by Taxease Consultant teamLast updated 4 November 2026How we check facts

Annual return due31 Dec 2026GSTR-9 and GSTR-9C for FY 2025-26

Last date to claim FY 2025-26 ITC30 Nov 2026Section 16(4) of the CGST Act

Late fee starts1 Jan 2027Charged per day, capped by turnover

GSTR-9 checker

Aggregate turnover in FY 2025-26 (₹, all GSTINs on the same PAN)

Type of registration

Planned filing date (to see late fee)

Enter your turnoverWe will tell you which annual returns apply and the late fee if you file after 31 December 2026.

Composition dealers file the annual GSTR-4 instead of GSTR-9. ISD, TDS/TCS deductors, non-resident and casual taxpayers do not file GSTR-9.

All GSTR-1 and GSTR-3B for April 2025 to March 2026 must be filed first — the portal will not open GSTR-9 otherwise.
Claim any missed FY 2025-26 input tax credit in a GSTR-3B filed by 30 November 2026.
Match books with GSTR-1 (sales) and GSTR-3B; tax short paid must be paid with DRC-03 and interest.
Match purchase ITC with GSTR-2B; reverse ineligible or blocked credit.
Prepare the HSN summary of outward and inward supplies.
Keep the reconciliation workings — they are your best defence against later notices.

Sources

CBIC — GST notifications (Notification 15/2025-Central Tax: exemption up to ₹2 crore; Notification 07/2023-Central Tax: late fee)
GST portal

What is the due date of GSTR-9 for FY 2025-26?

31 December 2026, for both GSTR-9 and GSTR-9C, unless the government extends it.

Is GSTR-9 required if turnover is below ₹2 crore?

No. Turnover up to ₹2 crore is exempt for FY 2025-26; filing is optional.

Who has to file GSTR-9C?

Registered persons with aggregate turnover above ₹5 crore. It is self-certified by the taxpayer.

Can I still claim missed ITC of FY 2025-26?

Only in a GSTR-3B filed by 30 November 2026. GSTR-9 cannot be used to claim fresh ITC.

Can the late fee be paid from ITC?

No. The late fee must be paid in cash.

Send one WhatsApp message. You get a fixed fee and a clear answer within 2 working hours (Mon–Sat, 10 am–7 pm).