The Goods and Services Tax (GST) portal has been updated to allow taxpayers to file annual returns online for FY 2024–25 using Form GSTR-9. Taxpayers can also submit reconciliation statements through Form GSTR-9C. The deadline for filing GSTR-9 is December 31, 2025, and experts advise completing the process early due to the shorter filing window.
All registered taxpayers under the regular GST scheme, including SEZ units and developers, must file GSTR-9. Taxpayers shifting from the composition scheme to the regular scheme during the year are also required to submit this form. Composition scheme taxpayers should use Form GSTR-9A. Casual, non-resident, ISD, and OIDAR service providers are exempt unless notified otherwise.
Form GSTR-9C must be filed by taxpayers exceeding the government-specified turnover threshold. These taxpayers must also have their accounts audited by a Chartered or Cost Accountant and submit audited statements along with the reconciliation. Experts emphasize preparing filings early to ensure compliance and avoid last-minute issues.
GSTR-9 provides a summary of a business’s sales, purchases, and GST collected or paid. All taxpayers with annual turnover above Rs 2 crore are mandated to file the return. Timely filing ensures legal compliance and helps maintain accurate financial records.
