GSTR-9 due date and late fee
The statutory due date for filing GSTR-9 is 31 December following the end of the financial year. The government has extended this deadline via notification in several past years, so it's worth confirming the current year's actual due date rather than assuming the statutory date holds. Late filing attracts a fee under Section 47 that accrues per day of delay, subject to a cap based on the taxpayer's turnover slab.
The statutory due date
Under the GST law, GSTR-9 for a financial year is due by 31 December of the following calendar year — for example, the return for FY 2025-26 would statutorily be due by 31 December 2026. This is the default rule set out in the law.
Why the actual due date can differ
In practice, the government has extended the GSTR-9 due date beyond 31 December via notification in several past financial years, usually in response to portal readiness issues or representations from taxpayers and professional bodies. Because these extensions are announced on a year-by-year basis and aren't guaranteed to repeat, always confirm the current year's actual due date on the GST portal or through a CA rather than assuming an extension will happen again.
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Talk to a CA →How the late fee works
Late filing of GSTR-9 attracts a fee under Section 47 of the CGST Act, charged per day of delay (split between CGST and SGST components) and running from the day after the due date until the return is actually filed. This is subject to a maximum cap that depends on the taxpayer's turnover slab for the year — the exact per-day rate and the turnover-based caps have been revised through notifications over time, so rather than quoting a specific rupee figure here, confirm the current rate applicable to your turnover slab before filing.
GSTR-9C timing
Where GSTR-9C also applies (turnover above ₹5 crore), it's generally filed alongside GSTR-9 rather than on a separate, later timeline — so the practical filing deadline for a business above the threshold effectively covers both filings together.
What to do if you're going to miss the deadline
If it looks like you won't make the due date, prioritise finishing the reconciliation accurately over rushing to file — an inaccurate GSTR-9 filed on time can create more downstream issues (notices, reversal demands) than a late but accurate one. That said, don't delay indefinitely: the late fee accrues daily, so the cost of delay compounds the longer the return remains unfiled.
Has the GSTR-9 due date ever been extended?
Yes — the government has extended the GSTR-9 due date beyond the statutory 31 December date via notification in several past financial years. These extensions are announced separately each year and aren't guaranteed to recur, so always check the current year's notified due date on the GST portal or with a CA rather than assuming the statutory date or a past year's extended date will apply.
This article is for general information only. For your specific situation, consult a practicing CA.
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