GST · Provision
Every regular registered person files an annual return reconciling the year's returns with the audited accounts: by 31 December under the Rules, and never more than three years after the due date. (Section 44, Central Goods and Services Tax Act, 2017.) In force since 1 July 2017; present text from 1 August 2021 · Text checked against India Code on 25 October 2026.
Quick Statutory Answer
Under Section 44 of the CGST Act, 2017, every registered person except an Input Service Distributor, a TDS or TCS deductor under sections 51 and 52, a casual taxable person and a non-resident taxable person files an annual return for each financial year, which may include a self-certified reconciliation of the year's returns with the audited financial statements. The form and the date are prescribed by rule 80 of the CGST Rules: GSTR-9, by 31 December after the year ends, so 31 December 2026 for FY 2025-26. Classes of taxpayers can be exempted by notification. Section 44(2) bars filing more than three years after the due date. A late return attracts the late fee under section 47(2).
44. Annual return.— (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section: Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. (2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.
| Question | Answer | Source |
|---|---|---|
| Who files | Every registered person except an ISD, a TDS/TCS deductor, a casual taxable person and a non-resident taxable person | s.44(1) |
| What it contains | The annual return, which may include a self-certified reconciliation with the audited accounts | s.44(1) |
| Form and due date | GSTR-9, by 31 December after the year ends: 31 December 2026 for FY 2025-26 | Rule 80, CGST Rules |
| Exemption | A class of registered persons may be exempted by notification | First proviso to s.44(1) |
| Outer limit | Not after three years from the due date, unless the Government allows it by notification | s.44(2) |
| Filed late | ₹100 a day under each of the CGST and State Acts, capped at a quarter per cent of State turnover each; reduced by notification for smaller taxpayers | s.47(2) |
Due 31 Dec 2026. Late fee under s.47(2) from the next day; no filing at all after three years, under s.44(2).
31 December 2026. Section 44 leaves the time to the Rules, and rule 80 of the CGST Rules sets 31 December following the end of the financial year, unless it is extended by notification.
Every registered person except an Input Service Distributor, a person deducting or collecting tax at source under section 51 or 52, a casual taxable person and a non-resident taxable person. A class of taxpayers can be exempted by notification, and audited government departments and local authorities are outside the section.
No. Section 44(2), in force from 1 October 2023, bars filing it more than three years after the due date, unless the Government allows it by notification for a person or class of persons.
Section 47(2) sets ₹100 a day under the CGST Act, and the same under the State Act, capped at a quarter per cent of turnover in the State or Union territory under each. Notifications reduce the daily amount and the cap for smaller taxpayers.
Yes. Under section 16(4), no credit can be taken for a year after 30 November following it or after the annual return is furnished, whichever is earlier, so filing early closes the window early.
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