GSTR-9 FY 2025-26: Your Real Deadline Is 30 November, Not 31 December

GSTR-9 for FY 2025-26 is due 31 Dec, but ITC claims, credit notes and corrections close on 30 Nov. Get the checklist before it’s too late.

Sneha Das

10/27/20264 min read

Two Dates & Only One of Them Is on Everyone’s Calendar

Ask most businesses when the GST annual return for FY 2025-26 is due and they will say 31st December 2026, which is correct. The date that actually decides how clean your return can be is earlier: 30th November 2026.

That is the cut-off for claiming input tax credit on FY 2025-26 invoices, declaring credit notes for the year, and rectifying earlier returns. Miss it, and no amount of careful work in December can put those items back. With Dhanteras on 6th November, Kali Puja and Diwali on 8th November and Bhai Phota right after, the working days left in this window are fewer than they look.

Who Has to File What

The ₹2 crore relief for GSTR-9 has been continued for FY 2025-26 under CBIC Notification No. 15/2025-Central Tax. GSTR-9C is a self-certified reconciliation, and the older CA certification requirement no longer applies. Both forms are due by 31st December 2026, and the portal expects all GSTR-1 and GSTR-3B returns for the year to be filed before it lets you file the annual return.

Why 30 November Is the Date That Matters

Three things close on 30th November 2026, or on the date you file GSTR-9 if that is earlier:

1. Input tax credit. Under Section 16(4), ITC on FY 2025-26 invoices and debit notes cannot be claimed after 30th November following the end of the year.

2. Credit notes. Under Section 34(2), credit notes relating to FY 2025-26 supplies must be declared by the same date to reduce your output tax liability.

3. Corrections. Errors in outward supply details (Section 37(3)) and in GSTR-3B (Section 39(9)) can be rectified only up to the same date, and any short-paid tax carries interest.

The detail people overlook: the cut-off is “30 November or the date you file the annual return, whichever is earlier”. If you file GSTR-9 on 20th November, your window closes on 20th November. Don’t file early until your reconciliation is complete.

In practice, the last regular returns that can carry FY 2025-26 adjustments are the October 2026 returns: GSTR-1 due on 11th November and GSTR-3B due on 20th November for monthly filers. Quarterly (QRMP) filers should check their own timeline.

The Year Has Two Tax Rates

FY 2025-26 straddles the GST rate rationalisation that took effect on 22nd September 2025. Many businesses reported supplies at old rates for part of the year and new rates for the rest. Before you file:

Check that rate-wise turnover in GSTR-1 and GSTR-3B reconciles to your books
Review credit notes and revised invoices raised after the change for earlier supplies, and confirm the applicable rate
Make sure the HSN-wise summaries (Tables 17 and 18) reflect the right rates
Look at stock and ITC positions that were affected by the change

Your Reconciliation Checklist

ITC: books vs GSTR-2B vs GSTR-3B, including credit that moved through the Invoice Management System
Reversals and blocked credit: Rules 37, 42 and 43, and Section 17(5)
Turnover: books vs GSTR-1 vs GSTR-3B vs e-invoice data
Reverse charge liabilities and the related credit
Credit notes and debit notes from suppliers and to customers
GSTR-9C (above ₹5 crore): reconcile to the audited financial statements and explain differences

Late Fee and the Three-Year Bar

The late fee starts from 1st January 2027. A separate rule matters too: the annual return cannot be filed more than three years after its due date. For the FY 2022-23 annual return, that makes 31st December 2026 the last date the portal will accept it. If one is still pending, file it this year. Verify the figures against the current notification before you rely on them.

A Quick Word on the Standard Deduction

Business owners ask about this every filing season, so to be clear: the Standard Deduction under Section 16(ia) is a flat deduction from salary income, ₹75,000 under the new regime and ₹50,000 under the old regime for FY 2025-26. GST is a tax on supplies, and nothing in GSTR-9 or GSTR-9C works like it. If you are salaried and also run a GST-registered side business, your salary and your GST turnover are reported separately.

A Practical Timeline

Conclusion

Your GSTR-9 for FY 2025-26 is due on 31st December 2026, but the quality of that return is decided by 30th November. Reconcile early, claim what is yours, declare your credit notes, and fix errors while you still can. At the time of writing we have not seen an extension notified for FY 2025-26, and extensions in this area have tended to come late and unpredictably, so plan around the dates as they stand.

Frequently Asked Questions

Q1: What is the due date for GSTR-9 for FY 2025-26?
A: 31st December 2026, for both GSTR-9 and GSTR-9C.

Q2: Is GSTR-9 mandatory for me?
A: It is mandatory above ₹2 crore turnover and optional at or below it. GSTR-9C is required above ₹5 crore.

Q3: Is 30th November really the last date to claim ITC for FY 2025-26?
A: Under Section 16(4), yes: 30th November 2026, or the date you file GSTR-9 if that is earlier.

Q4: Can I correct FY 2025-26 errors after 30th November?
A: No. Rectification and credit note declarations for the year close on the same date.

Q5: What is the late fee if I miss 31st December?
A: ₹50, ₹100 or ₹200 per day depending on turnover, subject to caps.

Q6: Can I file the annual return late?
A: Yes, with a late fee, but not beyond three years from the due date.

Reconciling ITC and Filing Your GST Annual Return?

Filing4u is a Kolkata based CS and compliance firm. Our team reconciles your ITC, credit notes and turnover before 30th November, then prepares and files your GSTR-9 and GSTR-9C.