GSTR-9 Due Date, Penalty and How to File
GSTR-9 (GST Annual Return (GSTR-9)) applies to Private Limited Company, One Person Company (OPC) and LLP. Consolidated annual return by 31 Dec of the next FY. Late fee Rs 200/day capped at a percentage of turnover. Source: cleartax.in/s/gstr-9-annual-return
GSTR-9 at a glance
- Form
- GSTR-9
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- 31 December every year
- Category
- GST
- Filing portal
- GST Portal
- CA required
- Recommended (a CA/CS helps)
- Penalty / consequence
- Late fee Rs 200/day capped at a percentage of turnover.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When GSTR-9 applies, and when you can skip it
Aggregate annual turnover exceeds Rs 2 cr (optional at or below Rs 2 cr).
Turnover Rs 2 cr or below: filing is optional; skip.
GSTR-9: frequently asked
What is the due date of GSTR-9?+
GSTR-9 (GST Annual Return (GSTR-9)) is due 31 December every year.
Who needs to file GSTR-9?+
GSTR-9 applies to Private Limited Company, One Person Company (OPC) and LLP. Aggregate annual turnover exceeds Rs 2 cr (optional at or below Rs 2 cr).
What is the penalty for late GSTR-9?+
Late fee Rs 200/day capped at a percentage of turnover.
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