GSTR-9 Filing For FY 2024-25 Now Live On GST Portal: Know Last Date, Eligibility, And How To File Annual Return Online

The Goods and Services Tax (GST) portal has activated the option to file Form GSTR-9 (annual return) and Form GSTR-9C (reconciliation statement) for the financial year 2024-25. This move simplifies annual compliance for registered taxpayers across India.

The last date to file GSTR-9 for FY 2024-25 is December 31, 2025. Taxpayers are advised to complete filing well before the deadline to avoid late fees and penalties.

Form GSTR-9 is a comprehensive annual return that captures a taxpayer’s sales, purchases, input tax credit (ITC), refunds, and demands during the year. It consolidates data from monthly/quarterly GSTR-1 and GSTR-3B returns, ensuring accurate annual reporting and transparency.

Must File: Regular GST taxpayers, including SEZ units and developers.

Also Required: Taxpayers who switched from the composition scheme to regular during FY 2024-25.

Exempted: Composition taxpayers (GSTR-9A), casual/non-resident taxpayers, Input Service Distributors (ISD), and OIDAR service providers.

GSTR-9: Mandatory for all regular taxpayers.

GSTR-9C: Mandatory for taxpayers with annual turnover exceeding the prescribed limit; requires audit and reconciliation of books with returns filed.

Log in to the GST portal → ‘Annual Return’ tab → Select FY 2024-25.

Download your GSTR-1, GSTR-3B, and Table 8A data.

Fill details in each section of GSTR-9.

Review data, compute late fees (if any).

Submit using DSC/EVC.

For NIL returns, choose the simplified NIL filing option.

Timely GSTR-9 filing ensures smooth compliance, accurate tax credit reconciliation, and avoidance of late penalties. It also supports faster GST audits, builds trust in the taxpayer’s record, and helps maintain a clean GST compliance rating.