Goods & Service Tax (GST) 1 November 2026
GSTR-9 Filing Requirements FY 2025‑26
Regular GST taxpayers must file GSTR-9 for the FY 2025‑26 unless they qualify for specific exemptions. The filing mandate applies to all eligible regular taxpayers who are not covered by exemption criteria, while certain small‑scale or composition scheme participants are relieved from this obligation, simplifying compliance for those categories.
Regular GST taxpayers are generally required to file GSTR-9 for FY 2025‑26, except those meeting defined exemption criteria.
- Must file: All regular GST registrants not covered by any exemption.
- Exempt: Small‑scale taxpayers, composition scheme users, and other categories specified by the GST law.
For full details, refer to the original article.
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