The Goods and Services Tax (GST) portal has officially enabled the filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation/Audit Statement) for Financial Year 2024-25 on October 12, 2025. This marks the beginning of the annual compliance season for businesses registered under GST, allowing them to review, reconcile, and report their yearly transactions.
What Are GSTR-9 and GSTR-9C?
- GSTR-9: An annual return summarising all GST transactions for the financial year, including outward and inward supplies, ITC (Input Tax Credit), and taxes paid.
- GSTR-9C: A reconciliation statement between audited financial statements and GSTR-9 data, required for businesses exceeding the prescribed turnover limit (currently ₹5 crore).
Key Highlights
- Portal Enabled: Taxpayers can now file GSTR-9 and GSTR-9C for FY 2024-25 directly on the GST portal (www.gst.gov.in).
- Due Date: The last date for submission of both forms is 31 December 2025.
Who Needs to File
- GSTR-9: All regular taxpayers registered under GST.
- GSTR-9C: Taxpayers whose annual turnover exceeds ₹5 crore, requiring audit and reconciliation certification.
Pre-Requisites:
- All monthly/quarterly returns (GSTR-1 and GSTR-3B) for FY 2024-25 must be filed first.
- Ensure accuracy of ITC, tax paid, and turnover before filing.
Modes of Filing and Late Filing
- Online Filing: Direct preparation and submission on the GST portal.
- Offline Utility: JSON file preparation using downloadable tools and later upload.
- Late Filing Penalty: Delay beyond the due date may attract late fees and interest as per GST laws.
Why This Matters
Annual returns play a vital role in maintaining transparency between taxpayers and authorities. Enabling GSTR-9 and 9C early gives businesses sufficient time to reconcile mismatches, avoid last-minute errors, and ensure compliance well before the December deadline.
Conclusion
The activation of GSTR-9 and 9C filing for FY 2024-25 is a timely reminder for businesses to start preparing their annual data early. Accurate reconciliation, early review, and prompt filing not only ensure compliance but also help avoid penalties. Businesses are advised to verify all records and complete their annual filings well before 31 December 2025.
FAQs
1. What is the deadline for filing GSTR-9 and GSTR-9C for FY 2024-25?
Ans: The due date is 31 December 2025.
2. Who must file these returns?
Ans: Every regular GST-registered business must file GSTR-9. Those with turnover above ₹5 crore must also file GSTR-9C.
3. Can composition taxpayers file these forms?
Ans: No, composition taxpayers are not required to file GSTR-9/9C; they file GSTR-4 (annual return) instead.
4. What documents should be kept ready?
Ans: Annual financial statements, GSTR-1, GSTR-3B data, ITC details, and any auditor’s reconciliation data.
5. What happens if I miss the due date?
Ans: Late fees and interest apply, and the delay can affect future compliance ratings.
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