How to Cancel GST Registration in 2026: Process, FORM REG-16 and Final Return

Returns: GSTR-9 & GSTR-9C
Financial year: 2025-26
Due date: 31 December 2026
Status: Enabled on the GST portal

The short version

GSTR-9 (GST annual return) and GSTR-9C (reconciliation statement) for FY 2025-26 are now enabled for filing on the GST portal.
Due date: 31 December 2026 (unless extended by notification).
GSTR-9 is mandatory if your aggregate annual turnover (AATO) exceeds ₹2 crore; optional up to ₹2 crore. GSTR-9C applies above ₹5 crore and is self-certified (no CA audit needed since FY 2020-21).
FY 2025-26 has a twist: it spans the 22 September 2025 GST rate change, so outward supplies and the HSN summary must be split at the two rates.

Annual return season is here: GSTR-9 and GSTR-9C for FY 2025-26 have gone live on the GST portal, with a filing deadline of 31 December 2026. This guide explains what each form is, who must file, the turnover thresholds, the step-by-step process, late fees, and the one thing that makes this year different — the mid-year rate change. Here's everything you need to get your GST annual return right.

What are GSTR-9 and GSTR-9C?

GSTR-9 is the GST annual return — a once-a-year consolidation of everything you reported through the year in GSTR-1 and GSTR-3B: outward supplies, inward supplies, input tax credit (ITC) availed and reversed, tax paid, demands and refunds, and an HSN-wise summary. It's filed by regular taxpayers (including SEZ units and developers).

GSTR-9C is the reconciliation statement — it reconciles the figures in your audited annual financial statements with those in your GSTR-9, and flags any differences. Since FY 2020-21 it is self-certified by the taxpayer; a separate audit certification by a Chartered Accountant or Cost Accountant is no longer mandatory.

Who has to file — thresholds for FY 2025-26

Aggregate Annual Turnover (AATO)	GSTR-9	GSTR-9C
Up to ₹2 crore	Optional	Not required
Above ₹2 crore up to ₹5 crore	Mandatory	Not required
Above ₹5 crore	Mandatory	Mandatory

AATO is computed PAN-India across all GSTINs. The return itself is filed at GSTIN level — if you have multiple registrations under one PAN, file a separate annual return for each.

Who is exempt from GSTR-9?

Composition taxpayers — they file GSTR-9A instead (and GSTR-9 only for any period they were a normal taxpayer).
Casual taxable persons and non-resident taxable persons.
Input Service Distributors (ISD).
Persons deducting TDS / collecting TCS (Sections 51 & 52) and OIDAR service providers.

Even if your registration was cancelled during the year…

You still have to file the annual return for the period you were registered. And if you were a normal taxpayer for even a single day in the year, GSTR-9 applies.

Before you file: the pre-conditions

You cannot file GSTR-9 until you have:

An active GSTIN as a normal/regular taxpayer for at least part of FY 2025-26.
Filed all GSTR-1/IFF and GSTR-3B for every applicable period of the year. No pending periodic return = no annual return.

What's auto-populated (and what you can't edit)

The portal pre-fills much of GSTR-9 from your filed returns. Some fields are locked:

Table 6A — total ITC availed through GSTR-3B (non-editable).
Table 8A — ITC as per GSTR-2B (GSTR-2A up to FY 2022-23), non-editable.
Table 9 — tax paid as declared in returns (except the "tax payable" column).

Other auto-populated figures (from GSTR-1/GSTR-3B) can be edited. You can download the system-computed GSTR-9, the consolidated GSTR-1 and GSTR-3B summaries, and the Table 8A document details in Excel to reconcile before filing.

The FY 2025-26 twist: a year of two tax rates

Split your supplies at 22 September 2025

FY 2025-26 straddles the GST rate rationalisation that took effect on 22 September 2025. That means your outward supplies and HSN summary (Tables 4, 5 and 17) need to be reported at the correct rate for each period — pre-change and post-change on separate lines — and credit notes for earlier supplies should carry the original rate. Reconcile your ITC (Tables 6 and 8) carefully across the two regimes. This is the single most common place FY 2025-26 annual returns will go wrong.

How to file GSTR-9 — step by step

Log in to the GST portal and go to Services → Returns → Annual Return, select FY 2025-26 and GSTR-9.
Download the system-computed summary (and GSTR-1/GSTR-3B/Table 8A details) to reconcile against your books.
Fill the relevant tables (4–18) — only those that apply to your business. You can enter negative values where needed.
Compute liabilities — the portal calculates any late fee.
Preview the draft (PDF/Excel), tick the declaration and pick the authorised signatory.
File with DSC or EVC. An ARN is generated; you'll get an SMS and email confirmation.
GSTR-9C (if above ₹5 crore): prepare the self-certified reconciliation and file it along with (or after) GSTR-9.

Late fee for missing the deadline

Filing after 31 December 2026 attracts a late fee under Section 47, now graded by turnover:

Aggregate turnover	Late fee per day (CGST + SGST)	Maximum cap
Up to ₹5 crore	₹50 (₹25 + ₹25)	0.04% of turnover (0.02% + 0.02%)
₹5 crore to ₹20 crore	₹100 (₹50 + ₹50)	0.04% of turnover
Above ₹20 crore	₹200 (₹100 + ₹100)	0.50% of turnover

You cannot file GSTR-9 without paying any applicable late fee. (Confirm the current rates against the latest notification before relying on them.)

Three things you cannot do in the annual return

You cannot revise it. Once filed, GSTR-9 is final — so reconcile thoroughly before you submit.
You cannot claim new ITC through GSTR-9. Missed credit can't be recovered here.
Additional liability must go through DRC-03. You can declare liability not reported earlier in GSTR-3B, but you pay it via FORM GST DRC-03 (through the electronic cash ledger).

Frequently asked

What is the due date for GSTR-9 for FY 2025-26?

31 December 2026, unless extended by government notification.

Is GSTR-9 mandatory for everyone?

It's mandatory for regular taxpayers with aggregate turnover above ₹2 crore, and optional for those up to ₹2 crore.

When is GSTR-9C required?

When your aggregate annual turnover exceeds ₹5 crore. It's self-certified — no separate CA/CMA audit certification is mandatory.

Can I file a nil GSTR-9?

Yes, if you had no outward or inward supplies, no liability, no ITC, no refund, no demand and no late fee for the year.

Can I claim missed ITC in GSTR-9?

No. GSTR-9 cannot be used to claim input tax credit. It's a consolidation and reconciliation return, not a fresh claim.

What if I don't file GSTR-9?

Late fees accrue daily up to the turnover-based cap, and non-filing can invite notices. The annual return is mandatory above the threshold.

Don't leave your GST annual return to December

efiletax prepares and files your GSTR-9 and GSTR-9C for FY 2025-26 — reconciled with your books, the rate change handled correctly, and filed well before the 31 December deadline.

File your GSTR-9 with efiletax

Disclaimer: This guide explains GSTR-9 and GSTR-9C for FY 2025-26 for general understanding and is current as at the date of publication. Thresholds, due dates, late fees and form details are governed by the CGST Act, Rules and notifications in force and may be amended or extended — verify the current position on the GST portal / CBIC before filing. This is not legal or tax advice; please consult a qualified professional. Talk to efiletax if you need help.