The Goods and Services Tax Network (GSTN) has enabled the filing of the Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for the Financial Year 2024-25 on the official GST portal.
Taxpayers can now access the filing modules - "Prepare Online," "Prepare Offline" and "Initiate Filing" to complete their compliance for the year.
Key Filing Deadline
The due date for filing both GSTR-9 and GSTR-9C is December 31, 2025. The CBIC has advised taxpayers to file their returns early to avoid system slowdowns and late fee charges during the final days of filing.
Who Needs to File
- GSTR-9: Compulsory for taxpayers with aggregate turnover exceeding Rs 2 crore.
- GSTR-9C: Mandatory for those with aggregate turnover above Rs 5 crore.
Late Fee Structure
| Turnover Category | Late Fee per Day | Maximum Cap |
|---|---|---|
| Up to Rs 5 Crores | Rs 50 per day | 0.04% of turnover |
| More than Rs 5 to Rs 20 Crores | Rs 100 per day | 0.04% of turnover |
| Above Rs 20 Crores | Rs 200 per day | 0.5% of turnover |
Next Steps
Eligible taxpayers should collect relevant financial data and begin the filing process promptly to ensure timely and error-free compliance under GST law.
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