GSTR-9 and GSTR-9C annual returns for FY 2025-26 enabled on the GST portal from 8 October 2026

GSTN has enabled GSTR-9 and GSTR-9C for FY 2025-26 from 8 October 2026; the filing tile opens only after all GSTR-1 and GSTR-3B returns for the year are filed.

The Goods and Services Tax Network (GSTN) issued an advisory on 13 October 2026 titled "Annual Returns in the form of GSTR-9/9C for FY 2025-26". It states that annual returns in Form GSTR-9 and the reconciliation statement in Form GSTR-9C for FY 2025-26 have been enabled on the GST portal from 8 October 2026.

Who it affects

Registered taxpayers who are required to file an annual return or reconciliation statement for FY 2025-26.

Key condition

The GSTR-9/9C tile on the portal is enabled only after all GSTR-1 and GSTR-3B returns for FY 2025-26 have been filed. The advisory does not state a due date, turnover limit or late fee; these continue to be governed by the GST law.

What businesses should do now

Check that every GSTR-1 and GSTR-3B return for April 2025 to March 2026 has been filed.
File any pending returns so that the GSTR-9/9C tile becomes available.
Reconcile the books of account with the returns filed for FY 2025-26 before preparing the annual return.
For difficulties in filing, raise a ticket on the GST self-service portal at https://selfservice.gstsystem.in/, as the advisory advises.

This update is for general information only and is not professional advice. Speak to us about how it applies to your business.