GSTR-9 is the annual GST return that summarises a taxpayer's outward supplies, inward supplies, ITC claimed, tax paid, and reconciliation for the entire financial year.
It is mandatory for all regular taxpayers registered under GST, except composition dealers, casual taxable persons, non-resident taxable persons, and Input Service Distributors (ISDs).
Key Takeaways
- GSTR-9 due date for FY 2024-25 is 31st December 2025 (unless extended).
- Filing is mandatory for regular taxpayers with turnover above ₹2 crore.
- Heavy late fees apply for delayed filing.
- Completing GSTR-9 ensures full-year reconciliation and avoids compliance issues.
GSTR-9 Due Date for FY 2024-25
The statutory due date for filing GSTR-9 for FY 2024-25 is 31st December 2025, unless extended by a government notification. Most years, the government announces extensions closer to the deadline. Keep monitoring CBIC/GSTN updates for any official extension.
Who Must File GSTR-9?
The following taxpayers must file GSTR-9:
- All regular taxpayers under GST
- Businesses with aggregate turnover of ₹2 crore or more (mandatory)
- Businesses with turnover below ₹2 crore - filing may be optional depending on notification for the year
Why It Is Important to File GSTR-9 Before the Due Date?
Filing GSTR-9 on time helps businesses:
- Avoid late fees and interest
- Avoid notices and scrutiny from the GST department
- Maintain compliance ratings
- Correct any misreported data before closure of the financial year
Late Fees & Penalties for Not Filing GSTR-9
Late Fee
Under Section 47 of the CGST Act:
- ₹200 per day (₹100 CGST + ₹100 SGST)
- Maximum late fee: 0.25% of turnover in the State/UT
There is no late fee under IGST.
Consequences of Non-Filing
- Inability to file GSTR-9C (if applicable)
- Potential GST department notices
- Pending annual return may delay refunds
- Increased scrutiny and audit risks
What Is the Difference Between GSTR-9 and GSTR-9C?
| Particulars | GSTR-9 | GSTR-9C |
| Meaning | Annual GST return summarising outward supply, inward supply, ITC, and tax paid for the entire year. | Reconciliation Statement comparing the data filed in GSTR-9 with audited financial statements. |
| Who Files? | All regular taxpayers under GST (mandatory for turnover above ₹2 crore). | Taxpayers with turnover above ₹5 crore (as per latest threshold). |
| Purpose | To provide a consolidated summary of yearly GST transactions. | To ensure accuracy between GST returns and books of accounts (audit requirement). |
| Certification | No certification required; filed by taxpayer. | Must be verified and certified by a Chartered Accountant or Cost Accountant. |
| Key Contents | Outward supply, inward supply, ITC claimed/reversed, taxes paid, HSN summary. | Reconciliation of turnover, tax paid, ITC, additional liabilities, and auditor's comments. |
| Filing Revision | Cannot be revised. | Cannot be revised once submitted. |
| Penalty for Delay | Late fee of ₹200 per day (₹100 CGST + ₹100 SGST), subject to maximum limit. | No separate late fee, but filing cannot be completed unless GSTR-9 is filed first. |
Step-by-Step Filing Process
- Login to GST Portal
- Go to Services → Returns → Annual Return
- Select FY 2024-25
- Fill various tables with auto-populated + manual data
- Compute liabilities
- Pay additional tax if required
- Submit and file using DSC/EVC
Click Here For GSTR 9 Turnover Limit For FY 2024-25
FAQs
When will my GSTR 9/9C for FY 2024-25 be enabled?
Once all the due returns in Form GSTR 1 and GSTR 3B for the FY 2024-25 is filed, GSTR 9/9C for FY 2024-25 will be enabled in the system automatically.
Is GSTR-9 mandatory for all taxpayers?
Not for composition dealers, casual taxpayers, NRTP, and ISDs. Mandatory for regular taxpayers above ₹2 crore turnover.
If any GSTR 1 and GSTR 3B is pending for FY 2024-25 then will my GSTR 9 be enabled?
No GSTR 9 will not be enabled where any GSTR 1 and GSTR 3B is pending for FY 2024-25. All the relevant cells of Table 4,5,6,8 and 9 of GSTR 9 will be auto populated based on the statement / return filed by you i.e. GSTR 1/1A/IFF or GSTR 2B or GSTR 3B.
Can GSTR-9 be revised?
No. Once filed, GSTR-9 cannot be revised.
What happens if I miss the GSTR-9 deadline?
Late fees accumulate daily and you may face notices or compliance issues.
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