If you are checking the GSTR-9 due date and want to know when the annual GST return must be filed, whether there is any extension, and what happens if you miss the deadline. This article addresses those points directly, using only notified rules and officially applicable timelines.
What the GSTR-9 Due Date Means
GSTR-9 is the annual return to be filed by regular GST-registered taxpayers. The due date determines the final cut-off for reconciling:
- Outward supplies
- Inward supplies
- Input tax credit (ITC)
- Taxes paid during the financial year
Filing is done once per financial year, not monthly or quarterly.
Statutory GSTR-9 Due Date
Under GST law, the standard statutory due date for filing GSTR-9 is:
- 31 December following the end of the relevant financial year
This deadline applies unless the government issues an official extension through a notification.
Example:
For a financial year ending on 31 March, the statutory due date falls on 31 December of the same calendar year.
Latest Notified Deadline (Most Recent Filing Cycle)
For the most recently completed filing cycle, the government extended the GSTR-9 due date beyond the statutory 31 December deadline through an official notification. Such extensions are common and are announced closer to the deadline based on compliance and system readiness.
Taxpayers should always rely on:
- CBIC notifications
- GST portal updates
- Official press releases
rather than assumptions based on past years.
Who Is Required to File GSTR-9
GSTR-9 must be filed by:
- Regular GST-registered taxpayers
- Businesses registered under the normal GST scheme
It is not required for:
- Composition scheme taxpayers (they file GSTR-9A)
- Input Service Distributors (ISD)
- Casual taxable persons
- Non-resident taxable persons
GSTR-9 Filing Threshold and Exemptions
In recent years, filing GSTR-9 has been made optional for taxpayers with aggregate turnover up to a specified threshold, subject to government notification for each financial year.
If exempted:
- Non-filing is treated as deemed filing
- No late fee applies
Taxpayers above the notified turnover threshold must file GSTR-9 mandatorily.
Late Fees for Missing the GSTR-9 Due Date
If GSTR-9 is filed after the applicable due date, late fees apply unless waived.
Standard Late Fee Structure
- ₹100 per day under CGST
- ₹100 per day under SGST
- Total: ₹200 per day
Maximum Late Fee
- Capped at 0.25% of turnover in the relevant state or union territory
Late fees continue to accrue until the return is filed or capped.
Interest Implications
GSTR-9 itself does not trigger fresh tax payment. However:
- Any unpaid tax identified during reconciliation attracts interest
- Interest is calculated from the original due date of tax payment
This makes timely filing important, even if no late fee relief is available.
What Data Is Reported in GSTR-9
The annual return consolidates information already filed during the year, including:
- GSTR-1 (outward supplies)
- GSTR-3B (summary returns)
It also requires:
- Reconciliation of ITC
- Disclosure of amendments
- Reporting of demands or refunds
Accuracy matters, as discrepancies may invite scrutiny.
Relationship Between GSTR-9 and GSTR-9C
For taxpayers crossing the notified turnover limit:
- GSTR-9C (reconciliation statement) may also be required
- It reconciles audited financials with GST returns
The due date for GSTR-9C typically aligns with or follows the GSTR-9 due date.
How to Track Extensions to the GSTR-9 Due Date
Because extensions are announced periodically, the most reliable sources are:
- GST portal notifications
- CBIC circulars
- Official government press releases
Extensions apply uniformly across India unless stated otherwise.
Why the GSTR-9 Due Date Matters
Missing the due date can lead to:
- Accumulating late fees
- Delays in future compliance
- Complications during audits or assessments
For businesses, it also affects financial closure and statutory reporting timelines.
