GSTR-9 — Annual return
CGST Act, 2017 · Section 44 · CBIC · Annual
Due 24 November 2026(31 December following the financial year)
Demo / Awaiting source verificationWhat it is
Consolidated annual return reconciling outward supplies, ITC and taxes paid during the financial year.
Who must comply
Registered persons whose aggregate turnover exceeds the notified threshold.
What to file
Annual return in GSTR-9 and self-certified reconciliation statement in GSTR-9C where applicable.
Penalty for delay
Late fee under Section 47(2) subject to turnover-linked caps.
Applicability
Registered persons above the prescribed turnover threshold
Applicable taxpayers
Regular taxpayers
📜 Official Proof
- Source Authority
- CBIC
- Source Type
- Official Portal
- Notification / Circular
- Section 44, CGST Act
- Published
- 12 April 2017
- Effective
- 1 April 2018
AI Verified Summary · AI-generated summary based on official source
Section 44 requires the annual return to be furnished on or before 31 December of the following financial year.
AI confidence 90% · Cross-checked against the official document listed above.