The GST portal has enabled the annual return filing facility for the financial year 2025–26, allowing eligible taxpayers to prepare Form GSTR-9 and the applicable reconciliation statement in Form GSTR-9C. The opening of the filing facility has also been reported by tax updates published in recent days. 

The portal screenshot shared with the update displays December 31, 2026, as the due date for both forms. Separate tiles are available for the annual return and reconciliation statement, providing taxpayers with access to the relevant preparation and filing options.

For GSTR-9, the portal shows “Prepare Online” and “Prepare Offline” options. The GSTR-9C tile displays “Initiate Filing” and “Prepare Offline” options.

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A prominent message in the screenshot cautions that an annual return filed in Form GSTR-9 cannot subsequently be revised. Taxpayers should therefore carefully verify the information entered in the return before completing the filing process.

The instructions displayed on the portal indicate that taxpayers choosing online preparation will be taken through a questionnaire, including a question on whether they wish to file a nil annual return. The screenshot also refers to downloading the draft system-generated GSTR-9 and annual summaries of the relevant returns.

GSTR-9C serves as the reconciliation statement accompanying the annual return for taxpayers covered by the prescribed requirement. Under Rule 80(3) of the CGST Rules, registered persons within its scope whose aggregate turnover exceeds ₹5 crore during a financial year must furnish a self-certified reconciliation statement in Form GSTR-9C along with the annual return.

The availability of the forms gives businesses and tax professionals an opportunity to begin reviewing annual disclosures and reconciling their records ahead of the displayed deadline.

The screenshot also carries an input tax credit computation message referring to supplier filings up to November 30, 2025, with later filings to be covered in a subsequent update. As this message contains an earlier date, taxpayers should check the selected financial year and the latest information displayed in their own portal account before relying on the populated figures.

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