Form GSTR-9 Annual Returns Filing Now Active on Portal Till December 31, 2025

​The Goods and Services Tax (GST) Portal has been updated and now allows 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. As you can see, this year’s filing window is relatively shorter, so taxpayers are advised to complete the process timely, and avoid the last-minute rush.  

​Form GSTR-9 must be filed by all registered taxpayers under the regular scheme, including SEZ units and SEZ developers. However, taxpayers who have switched to the regular scheme from the composition scheme during the year are also required to file this form.

​Those who are 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.

​Through issuing notifications, the government may  exempt certain classes of taxpayers from the obligation of filing GSTR-9 from time to time. In contrast, Form GSTR-9C must be filed by taxpayers with aggregate turnover exceeding the prescribed threshold during the financial year, as notified by the government. These taxpayers need to get their accounts audited by a Chartered Accountant (CA) or Cost Accountant and submit a copy of the audited annual accounts along with the reconciliation statement.

​According to experts, “With the portal now active, tax professionals and businesses can begin preparing their annual GST filings for FY 2024–25 to ensure timely compliance.“

​GSTR-9 is an annual GST return that must be filed by December 31 of the year following a particular financial year. It comprises details of a business’s sales, purchases, and the GST paid or collected during that year. All registered taxpayers under GST, and having an annual turnover exceeding Rs 2 crore, must file the GSTR-9 return.