GST annual return filing using Form GSTR-9 enabled for FY 2024–25

The Goods and Services Tax (GST) portal has been updated to enable taxpayers to file annual returns for the financial year 2024–25 using Form GSTR-9. Filing of reconciliation statements through Form GSTR-9C has also been made available.

The due date for submitting the GSTR-9 annual return is December 31. Experts have noted that this year’s filing window is shorter than usual, urging taxpayers to complete submissions well in advance.

Form GSTR-9 is required for all registered taxpayers under the regular scheme, including Special Economic Zone (SEZ) units and developers, as well as those who moved from the composition scheme to the regular scheme during the year.

Taxpayers under the composition scheme can file their returns using Form GSTR-9A. Casual taxpayers, non-resident taxpayers, Input Service Distributors (ISD), and OIDAR service providers are exempt from filing, though the government may notify additional exemptions from time to time.

Form GSTR-9C is mandatory for taxpayers whose aggregate turnover exceeds the notified threshold during the financial year. These taxpayers must also get their accounts audited by a Chartered Accountant or Cost Accountant and submit the audited statements along with the reconciliation form.

The portal provides options to “Prepare Online” or “Prepare Offline” for GSTR-9 and “Initiate Filing” or “Prepare Offline” for GSTR-9C. Tax experts said that with the forms now available, businesses and tax professionals can start preparing filings to ensure timely compliance.

GSTR-9 captures details of sales, purchases, and GST paid or collected during the year. Filing is mandatory for taxpayers with an annual turnover exceeding ₹2 crore, while GSTR-9C applies to those with turnovers above ₹5 crore. As the forms require data compilation for the entire financial year, filing is considered a detailed and time-intensive process.Read about our editorial guidelines and ethics policy