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).
Editorial Team, GSTC INDIA GROUP
The GSTC INDIA GROUP editorial desk covers GST, income tax, corporate and compliance updates for Indian businesses and taxpayers. Every item is checked against official sources before publication.
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.
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.
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.
Understand India's GST rate slabs - 0%, 5%, 12%, 18% and 28% plus compensation cess - with examples and tips to charge the right rate on your invoices.
How much does late filing really cost? A single matrix: Income tax Rs. 5,000-10,000, GST Rs. 50/day, ROC Rs. 100/day with no cap, TDS interest and Sections 234B/C.
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.
Short and long-term capital gains rates for FY 2025-26: 12.5% LTCG on most assets (no indexation for property), 20% STCG on listed equity. Reporting made simple.
Registry raised an objection to your TM-A? Respond within 30 days or risk abandonment. Absolute vs relative grounds, what evidence works, and counselling the examiner at a hearing.
Search existing marks, classify into the right class, file TM-A, respond to examination, publish and register. Timeline, fees and why early filing protects your brand.
Buyers deduct 1% TDS on property over Rs. 50 lakh, tenants deduct 5% on rent over Rs. 50,000 monthly. Who files what, challan numbers and how to claim credit.
FSSAI basic registration up to Rs. 12 lakh turnover, state licence 12 lakh - 20 crore, central licence above 20 crore. Fee slabs, validity periods, documents and renewal before expiry.
TCS rates for FY 2025-26: 0.1% sale of goods, 0.5% LRS remittances above Rs. 7 lakh (20% if no PAN), 1% specified goods. Who collects, when, and how TCS credits in your ITR.
DPIIT Startup Recognition: 100% tax holiday under Section 80-IAC, exemption from angel tax, 10-year loss carry-forward, and self-certification of labour/environment compliance. How to apply.
Free online Udyam registration for micro, small and medium enterprises with PAN+Aadhaar. Benefits: priority credit, interest subvention, subsidies, exemptions and MSME-1 reporting.
Mudra loans up to Rs. 10 lakh in three categories - Shishu, Kishor and Tarun - for micro enterprises. Eligibility, documents, interest rates and the Pradhan Mantri Mudra Yojana rules.
FSSAI licences renew 30 days before expiry (100% additional fee if late), and annual returns are due 31 May for licences. The process, fees and what happens on default.
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