Answer

1. F

   Facts

   The annual return for a financial year is due by 31 December of the next year, so FY 2025-26 is due by 31 December 2026. The GSTR-9 and GSTR-9C forms for FY 2025-26 were enabled on the portal in October 2026. Extensions happen only by notification.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   The government has extended annual return dates in some past years, but you should plan for 31 December unless a notification says otherwise. Working backwards, close books in October, reconcile in November and claim any pending ITC before 30 November because of Sec 16(4). A business that files on 10 January pays late fee for 10 days. Check the latest notification near the date.

4. C

   Conclusion

   1. 1Close books for FY 2025-26 and finalise sales and purchase registers
   2. 2Reconcile books with GSTR-1, GSTR-3B and GSTR-2B by November
   3. 3Claim any pending ITC of FY 2025-26 by 30 November 2026
   4. 4File GSTR-9, and GSTR-9C if turnover is above Rs 5 crore, by 31 December 2026

Check the GST portal for any extension notification before relying on a later date.

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