GSTR-9C: Final Extended Due Date For FY 2024-25

GSTR-9C is the reconciliation statement and certification form under GST that businesses must file after completing their annual return (GSTR-9) for a financial year and reconciling it with audited financial statements. It is mandatory for taxpayers whose aggregate turnover exceeds ₹5 crore during the year.

Final Due Date for GSTR-9C - FY 2024-25

For the Financial Year 2024-25, the due date to file GSTR-9C is: 31st December,2025 (unless extended by Government notification).This deadline aligns with the due date for filing the annual GST return (GSTR-9) for the same year.

Who Must File GSTR-9C?

GSTR-9C is mandatory for:

• Registered persons whose aggregate turnover exceeds ₹5 crore during FY 2024-25
• Taxpayers required to file GSTR-9 (Annual Return)

Not applicable to:

• Composition taxpayers
• Casual taxable persons
• Input Service Distributors (ISD)
• Non-resident taxable persons

Is Audit Required for GSTR-9C?

• GST Audit by CA/CMA is no longer mandatory
• However, GSTR-9C must be self-certified by the taxpayer
• Accurate reconciliation is crucial to avoid notices

Penalty for Late or Non-Filing of GSTR-9C

While no specific late fee is prescribed exclusively for GSTR-9C:

• Authorities may impose penalties under Section 125 of the CGST Act
• Maximum general penalty can go up to ₹25,000
• Delay may also trigger GST scrutiny or audit proceedings

Documents Required for Filing GSTR-9C

• Audited Balance Sheet
• Profit & Loss Account
• GSTR-9 filed data
• GSTR-1 and GSTR-3B returns
• ITC reconciliation statements
• Tax payment details

Key Takeaways

• Final due date for GSTR-9C for FY 2024-25 is 31 December 2025
• Applicable to taxpayers with turnover above ₹5 crore
• Filing is mandatory even though audit is removed
• Delay can invite penalties and departmental scrutiny

FAQs

What is the final due date for GSTR-9C for FY 2024-25?

The final due date for filing GSTR-9C for FY 2024-25 is 31 December 2025, unless extended by the government.

Is GSTR-9C mandatory for all GST taxpayers?

No. GSTR-9C is mandatory only for taxpayers whose aggregate turnover exceeds ₹5 crore during FY 2024-25.

Is CA certification required for GSTR-9C?

No. GST audit has been removed. GSTR-9C is self-certified by the taxpayer.

What is the penalty for non-filing of GSTR-9C?

There is no specific late fee, but a general penalty up to ₹25,000 may be imposed under GST law.

Can GSTR-9C be revised after filing?

No. Once filed, GSTR-9C cannot be revised.