19/10/2026
🚨 GSTR-9 & GSTR-9C for FY 2025-26 are now enabled on the GST Portal
GSTN has enabled GSTR-9/9C for FY 2025-26 from 8 October 2026.
But an important point:
Portal availability does not automatically mean GSTR-9 or GSTR-9C is mandatory for every taxpayer.
Applicability depends on turnover and the relevant statutory provisions:
✅ Up to ₹2 crore — GSTR-9 exempt, subject to applicable notification
✅ Above ₹2 crore to ₹5 crore — GSTR-9 generally applicable; GSTR-9C not applicable on the ₹5 crore threshold test
✅ Above ₹5 crore — GSTR-9 + self-certified GSTR-9C generally applicable, subject to statutory exclusions
GSTN has also advised taxpayers to ensure that applicable GSTR-1 and GSTR-3B returns for FY 2025-26 are filed so that the annual-return tile becomes available.
We have covered the applicability, filing checks, due date and preparation points in our practical guide.
👉 https://taxpowergst.com/gstr-9-9c-fy-2025-26-enabled-applicability/
