New Delhi: 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.
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