GST Annual Return Filing Form GSTR-9 Enabled for FY 2024-25; Check Last Date, Eligibility, Where & How To Fill

The Government of India has enhanced the Goods and Services Tax (GST) portal to allow online filing of the annual return via Form GSTR‑9 and to enable filing the reconciliation statement using Form GSTR‑9C, according to official updates. The move empowers registered taxpayers to complete their annual compliance for FY 2024‑25 in a streamlined manner.

GST Annual Return Filing Form GSTR-9 Enabled for FY 2024-25; Check Last Date, Eligibility, Where and How To Fill?

It is noteworthy that the deadline for filing GSTR-9 is December 31, 2025, which may result in less time this year for completing the annual return process.

What is Form GSTR-9?

Form GSTR-9 is an annual return that must be filed once for each financial year by registered taxpayers who are categorized as regular taxpayers. This includes SEZ units and SEZ developers. The form requires furnishing detailed information such as purchases, sales, input tax credit, refund claims and any demands created during the year as per the official website.

How to File Form GSTR-9 (Annual GST Return) Online? Check Steps To Follow

To file your GSTR-9 return, follow these basic steps as described on the official website:

• Login to the GST portal and go to Form GSTR-9 - Annual Return section.
• Download your filed GSTR-1, GSTR-3B, GSTR-9 summary, and Table 8A details.
• Enter all required details under various sections (tiles).
• Preview the draft return summary.
• Calculate liabilities and pay any late fees, if applicable.
• Preview the final return one last time.
• Submit and file the return using DSC or EVC.
• For NIL return, you can directly use the NIL return filing option on the portal.

Who Needs to File GSTR-9 Form?

Form GSTR-9 is mandatory for any person registered as a normal taxpayer, including SEZ units or SEZ developers as mentioned at GST portal. Taxpayers who have transitioned from the composition scheme to the normal taxpayer category during the financial year must also file GSTR-9.

However, certain taxpayers are exempt. Composition taxpayers are instead required to file Form GSTR-9A. Meanwhile, casual taxpayers, non-resident taxpayers, ISD, and OIDAR service providers are not required to file the annual return.

Difference Between GSTR-9 and GSTR-9C

Form GSTR-9 is a comprehensive summary return for all regular taxpayers. In contrast, Form GSTR-9C is applicable to taxpayers whose aggregate turnover exceeds a specified threshold, as notified by the Government of India. GSTR-9C requires these taxpayers to get their accounts audited by a Chartered Accountant or Cost Accountant, and submit a reconciliation statement along with a copy of audited annual accounts.

Is It Mandatory to File GSTR-9?

Yes, filing Form GSTR-9 is mandatory for normal taxpayers, although it may be made optional for taxpayers with Annual Aggregate Turnover (AATO) up to a certain limit, depending on notifications issued by the government from time to time.

GSTR-9 Form Filing Requirements for Composition Taxpayers and Scheme Changes

If a taxpayer has been a regular taxpayer for part of the year and a composition taxpayer for the remaining part, both Form GSTR-9 and Form GSTR-9A must be filed for their respective periods.

For instance, if a taxpayer was under the composition scheme from April 1 to December 31, they must file GSTR-9A for that period. If they switched to a normal taxpayer from January 1 to March 31, they must file GSTR-9 for that period.

Pre-Conditions for Filing GSTR-9 As Per GST Portal

• Before filing Form GSTR-9, the following conditions must be met:
• The taxpayer must have had an active GSTIN during any period of the financial year as a normal/regular taxpayer.
• The taxpayer must have filed all applicable returns - GSTR-1/IFF and GSTR-3B - for the relevant financial year before attempting to file the annual return.