Summary
- The Goods and Services Tax Network (GSTN) has enabled the filing of annual returns in Form GSTR-9 and Form GSTR-9C for the financial year 2025-26, effective from 8 October 2026.
- Taxpayers must ensure that all applicable returns in Form GSTR-1 and Form GSTR-3B for FY 2025-26 are filed to access the GSTR-9/9C tile on the GST portal.
- An advisory issued on 13 October 2026 highlights these prerequisites and offers guidance for taxpayers needing assistance.
- This development marks a crucial step for compliance under the Goods and Services Tax regime, emphasizing timely filing to avoid complications.
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