GSTR-9 Annual Return FY 2025-26: Who Must File, Due Date & Exemptions
GSTR-9 for FY 2025-26 is due by 31 December 2026. Taxpayers up to Rs. 2 crore turnover are permanently exempt from FY 2024-25 onwards (Notification 15/2025).
Verified tax, GST, company & business updates for Indian businesses and taxpayers
GSTR-9 for FY 2025-26 is due by 31 December 2026. Taxpayers up to Rs. 2 crore turnover are permanently exempt from FY 2024-25 onwards (Notification 15/2025).
New regime slabs for AY 2026-27: nil up to Rs. 4 lakh, then 5% to 30%. The Rs. 60,000 Section 87A rebate makes income up to Rs. 12 lakh tax-free.
Businesses with turnover up to Rs. 5 crore can opt for quarterly GSTR-1 and GSTR-3B filing under QRMP while paying tax monthly via PMT-06.
E-invoicing applies to businesses with aggregate turnover above Rs. 5 crore in any FY since 2017-18. Taxpayers above Rs. 10 crore must report invoices within 30 days.
AGM by 30 September 2026, AOC-4 within 30 days and MGT-7 within 60 days of the AGM. Late filing costs Rs. 100 per day per form with no cap.
From 1 January 2025, e-way bills can only be generated for documents up to 180 days old and total validity including extensions is capped at 360 days.
Learn how to respond to common GST notices - ASMT-10 scrutiny, DRC-01 demand, REG-17 cancellation - with timelines, documents and safe reply steps.
GSTR-1 for July 2026 is due by 11 August (monthly) and GSTR-3B by 20 August 2026. Know quarterly QRMP dates and what late filing costs you.
PANs not linked to Aadhaar by 31 December 2025 became inoperative from 1 January 2026. Learn the fee, consequences and how to reactivate your PAN.
Surrender or face cancellation of GST registration? Understand REG-16 surrender, REG-17 cancellation notices, GSTR-10 final return and REG-21 revocation.
Every LLP must file Form 11 (annual return) within 60 days of the financial year end and Form 8 (statement of accounts & solvency) by 30 October 2026.
ITR-1/ITR-2 by 31 July 2026, ITR-3/ITR-4 non-audit by 31 August, audit cases by 31 October. Budget 2026 introduced the staggered calendar for AY 2026-27.
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