# GSTR-9C (self-certified reconciliation statement): due dates

GSTR-9C is a annual GST compliance. The dates below run from 22 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.

## Who it applies to

- GST taxpayers on the regular scheme or QRMP scheme

Applicable only above the aggregate-turnover threshold (currently ₹5 crore) (to be confirmed against the notified text).

Form: GSTR-9C. Frequency: annual.

## Upcoming due dates, through FY 2027-28

Dates generated on 22 October 2026.

Next due: 31 December 2026, FY 2025-26.

| Period | Due date |
| --- | --- |
| FY 2025-26 | 31 December 2026 |
| FY 2026-27 | 31 December 2027 |

## Source

[CGST Section 44 / Rule 80(3): Reconciliation statement, due 31 December following the FY, turnover threshold applies](https://cbic-gst.gov.in/)

Unverified: this rule is to be confirmed against the notified text.

Calendar version 2026-09. Charter reminds 7, 3, 1 days before the due date.

## Related notice types

- [Scrutiny of returns (s.61, ASMT-10)](https://charterai.in/notice/gst-scrutiny-of-returns-s-61-asmt-10)
- [Show cause notice u/s 73 (non-fraud)](https://charterai.in/notice/gst-show-cause-notice-section-73-non-fraud)

## FAQ

### When is the GSTR-9C (self-certified reconciliation statement) due?

The next due date from 22 October 2026 is 31 December 2026, for FY 2025-26. Every due date through FY 2027-28 is listed on this page. This rule is to be confirmed against the notified text.

### Who has to comply with the GSTR-9C due date?

GST taxpayers on the regular scheme or QRMP scheme. Applicable only above the aggregate-turnover threshold (currently ₹5 crore) (to be confirmed against the notified text).

### Where does this due date come from?

CGST Section 44 / Rule 80(3): Reconciliation statement, due 31 December following the FY, turnover threshold applies. It is to be confirmed against the notified text.

### Which notices follow a GSTR-9C default or mismatch?

Scrutiny of returns (s.61, ASMT-10); Show cause notice u/s 73 (non-fraud).

Add to my calendar: https://charterai.in/sign-up

Canonical: https://charterai.in/due-dates/gst-gstr9c-annual