GST Return Filing FY 2024-25: GSTR-9 and GSTR-9C Now Available for Filing on GST Portal

The Goods and Services Tax (GST) Portal has now enabled GSTR-9 and GSTR-9C forms for the Financial Year 2024-25. These forms are important for the registered taxpayers to file their annual return and reconciliation statement. The due date for both filings is December 31, 2025, which means there will be less time this year for filing the return.

Usually, the taxpayers get 9 months, from April 2025 to December 2025, to file the return. However, as the annual return and reconciliation statement forms have been released late, the actual time left is less than 3 months.

Form GSTR-9 is an annual return that must be filed by all regular registered taxpayers, including the SEZ units and developers and those who have opted out of the composition scheme, if their turnover exceeds Rs 2 crore. However, there can still be some taxpayers who are exempted from this annual filing.

On the other hand, GSTR-9C is an annual GST reconciliation statement that must be filed by registered taxpayers having an annual turnover of more than Rs 5 crore. It matches the figures in the GSTR-9 with the audited annual financial statement.