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Key Points

The GST portal is now live for filing annual returns for the financial year 2024-25. Taxpayers need to submit Form GSTR-9 by December 31, 2025, while those above the turnover threshold must also file GSTR-9C with audited accounts. This year's filing window is shorter than usual, so experts recommend starting early. The forms capture all sales, purchases, and GST transactions for the entire financial year.

Key Points: GST Portal Opens GSTR-9 and GSTR-9C Filing for FY 2024-25

  • GSTR-9 filing deadline is December 31, 2025 for all regular scheme taxpayers
  • Taxpayers with turnover above threshold must file GSTR-9C with CA audit
  • Shorter filing window this year requires early preparation to avoid delays
  • Composition scheme taxpayers can file annual returns using Form GSTR-9A
  • Casual and non-resident taxpayers are exempt from annual return filing
  • Form includes sales, purchases and GST paid details for entire financial year
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GST portal opens for filing annual returns GSTR-9 and GSTR-9C for FY24-25

File your annual GST returns GSTR-9 and reconciliation statement GSTR-9C for FY 2024-25 by Dec 31, 2025. Portal now active for timely compliance.

"With the portal now active, tax professionals and businesses can begin preparing their annual GST filings for FY 2024–25 to ensure timely compliance - Experts"

New Delhi, Oct 13

The Goods and Services Tax (GST) portal has been updated to enable online filing of annual returns using Form GSTR-9 for the financial year 2024–25.

Taxpayers can now also file the reconciliation statement using Form GSTR-9C. The deadline for filing the GSTR-9 annual return is December 31, 2025.

Since this year’s filing window is shorter than usual, taxpayers are advised to complete the process well in advance.

Form GSTR-9 is required to be filed by all registered taxpayers under the regular scheme, including SEZ units and SEZ developers.

Taxpayers who shifted from the composition scheme to the regular scheme during the year are also required to file this form.

Those registered under the composition scheme can file their annual return using Form GSTR-9A.

However, casual taxpayers, non-resident taxpayers, Input Service Distributors (ISD), and OIDAR service providers are not required to file annual returns.

The government may, through notifications, exempt certain classes of taxpayers from filing GSTR-9 from time to time.

Form GSTR-9C, on the other hand, must be filed by taxpayers whose aggregate turnover crosses the prescribed threshold during the financial year, as notified by the government.

These taxpayers are also required to get their accounts audited by a Chartered Accountant or Cost Accountant and submit a copy of the audited annual accounts along with the reconciliation statement.

“With the portal now active, tax professionals and businesses can begin preparing their annual GST filings for FY 2024–25 to ensure timely compliance,” experts said.

GSTR-9 is an annual GST return that must be filed by December 31 of the year following a particular financial year.

It includes details of a business’s sales, purchases, and the GST paid or collected during that year.

All registered taxpayers under GST with an annual turnover of more than Rs 2 crore are required to file the GSTR-9 return.

- IANS

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Reader Comments

R
Rohit P
Good that they've opened the portal early. Last year there were so many technical glitches during the final weeks. Hope this time the GSTN portal handles the traffic better. Taxpayers deserve a smooth filing experience.
A
Arjun K
The GSTR-9C requirement for turnover above threshold is quite burdensome for MSMEs. The audit costs and compliance burden hits small businesses hard. Government should consider increasing the threshold limit.
S
Sarah B
As a CA practicing in Mumbai, I advise all my clients to file early. The portal tends to get overloaded in December. Pro tip: Reconcile your GSTR-2A with purchase register first to avoid mismatches later.
V
Vikram M
Appreciate the clarity on who needs to file and who's exempt. The composition scheme taxpayers having separate form GSTR-9A makes sense. GST system is gradually becoming more organized. 👍
M
Michael C
The shorter filing window is concerning. Many businesses are still recovering from pandemic effects and now have less time for annual compliance. Hope the government considers extending the deadline if needed.

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