Answer

1. F

   Facts

   GSTR-9C is filed with the annual return, due by 31 December after the year. For FY 2025-26, that is 31 December 2026, unless extended.

2. P

   Provisions and law

   • Sec 44(1), CGST Act 2017Every registered person (other than notified classes) files an annual return by 31 December after the year; a self-certified reconciliation statement is filed with it where turnover exceeds the notified limit.
   • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
3. A

   Analysis

   GSTR-9 must be filed first, then GSTR-9C is enabled. Remember Sec 16(4): ITC of the year must be claimed by 30 November or the annual return date, whichever is earlier, so filing GSTR-9 early closes the ITC window. Plan to claim all ITC by November and file both forms in December.

4. C

   Conclusion

   1. 1Finish ITC claims in GSTR-3B by 30 November.
   2. 2Close books and reconcile by early December.
   3. 3File GSTR-9.
   4. 4File GSTR-9C before 31 December.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.