GST-registered taxpayers can now access the annual return forms GSTR-9 and GSTR-9C for the financial year 2025-26 on the GST portal. According to the GST portal update dated 13 October 2026, these forms have been enabled from 8 October 2026.

However, taxpayers must complete an important step before accessing the annual return facility: filing all applicable GSTR-1 and GSTR-3B returns for FY 2025-26.

Businesses should review their pending GST returns and complete the necessary filings to avoid delays in preparing their annual returns.

What Is the Latest GST Portal Update for FY 2025-26?

The GST portal has enabled the GSTR-9 and GSTR-9C annual return forms for FY 2025-26 from 8 October 2026.

The update highlights the following key points:

• Forms enabled: GSTR-9 and GSTR-9C.

• Financial year: 2025-26.

• Availability date: 8 October 2026.

• Prerequisite: All applicable GSTR-1 and GSTR-3B returns for FY 2025-26 must be filed.

• Helpdesk support: Taxpayers can raise a ticket through the GSTN helpdesk if they need assistance with annual return filing.

What Should Taxpayers Do Before Filing GSTR-9 and GSTR-9C?

Before proceeding with annual return filing, taxpayers should check whether their periodic GST returns for FY 2025-26 have been filed.

1. File Pending GSTR-1 Returns

GSTR-1 contains details of outward supplies. Taxpayers should ensure that all applicable GSTR-1 returns for the financial year have been filed.

2. File Pending GSTR-3B Returns

GSTR-3B is a summary return used to report GST liabilities and eligible input tax credit, where applicable. Taxpayers should complete all pending GSTR-3B filings for FY 2025-26.

3. Check the GSTR-9 and GSTR-9C Tiles

Once the applicable GSTR-1 and GSTR-3B returns have been filed, taxpayers can check the GST portal for access to the annual return forms.

If the forms are still unavailable, taxpayers can seek assistance through the GSTN helpdesk.

What Is the Difference Between GSTR-9 and GSTR-9C?

GSTR-9 and GSTR-9C serve different purposes under GST annual compliance.

GSTR-9 – Annual Return

GSTR-9 is the annual return used by eligible taxpayers to consolidate relevant GST return information for a financial year, subject to applicable rules and exemptions.

GSTR-9C – Reconciliation Statement

GSTR-9C is a reconciliation statement used by taxpayers to whom the requirement applies. It reconciles relevant figures reported in the annual return with the corresponding figures in the financial statements, in accordance with applicable GST provisions.

Taxpayers should determine their filing obligations based on the applicable GST provisions, eligibility conditions and exemptions for FY 2025-26.

What Should You Do If GSTR-9 or GSTR-9C Is Not Available?

If the annual return forms are not accessible on the GST portal, taxpayers should first verify whether all applicable GSTR-1 and GSTR-3B returns for FY 2025-26 have been filed.

If the forms remain unavailable after completing the required filings, taxpayers can raise a support ticket through the official GSTN helpdesk:

GSTN Helpdesk: https://selfservice.gstsystem.in/

The helpdesk can assist taxpayers with portal-related issues concerning annual return filing.

Conclusion

The availability of GSTR-9 and GSTR-9C for FY 2025-26 marks an important step in the annual GST compliance process. Enabled on the GST portal from 8 October 2026, these forms are accessible subject to the filing of all applicable GSTR-1 and GSTR-3B returns for the financial year.

Taxpayers should review their pending returns, verify the availability of the annual return forms and seek GSTN helpdesk assistance if they encounter access issues.

Note: The GST portal update dated 13 October 2026 confirms the availability of the forms but does not specify the annual return filing due date. Taxpayers should verify the applicable due date and any extensions through official GST notifications and portal announcements.