As the December 31 deadline approaches for filing GSTR-9 and GSTR-9C for FY 2024-25, leading tax practitioners' associations across India have intensified their demand for a general extension, citing significant compliance difficulties arising from multiple amendments to forms and persistent technical issues.
Prominent bodies such as the Bombay Chartered Accountants' Society (BCAS), Madhya Pradesh Tax Law Bar Association (MPTLBA), Commercial Tax Practitioners Association, Indore (CTPA) and the Malad Chamber of Tax Consultants have submitted formal representations to the GST authorities seeking additional time for accurate and litigation-free compliance.
BCAS Seeks Three-Month Extension
In its representation, the Bombay Chartered Accountants' Society urged the government to grant a uniform extension of at least three months for all taxpayers.
"On behalf of the members of the Bombay Chartered Accountants' Society and the wider taxpayer community, we formally and respectfully request a general extension for the filing of FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2024-25," BCAS stated.
The society highlighted that frequent changes to forms and instructions during the year have left taxpayers and professionals grappling with uncertainty at the final stage of compliance.
Demand for Extension Till January 31, 2026
Taking a stronger stance, the Malad Chamber of Tax Consultants has requested the authorities to extend the due date up to January 31, 2026, stressing that the scale and timing of changes make timely compliance extremely difficult.
According to the Chamber, Forms GSTR-9 and GSTR-9C for FY 2024-25 underwent multiple revisions through notifications issued in June 2024, December 2024 and mid-2025. These amendments altered reporting tables, instructions and reconciliation methodology, which were subsequently clarified through GSTN FAQs and advisories, including detailed FAQs issued in October 2025 and additional system advisories released in early December 2025.
Tax professionals argue that such late-stage clarifications have left insufficient time to fully understand and correctly implement the revised requirements.
What Are GSTR-9 and GSTR-9C?
- GSTR-9 is the annual GST return that consolidates details of outward and inward supplies, taxes paid and input tax credit availed during a financial year. It is applicable to GST-registered taxpayers with an annual turnover exceeding Rs 2 crore.
- GSTR-9C is a reconciliation statement comparing figures reported in GST returns with those reflected in audited financial statements, along with certification of accuracy. It applies to taxpayers with turnover above Rs 5 crore.
Penalty for Missing December 31 Deadline
Failure to file GSTR-9 or GSTR-9C by December 31 attracts a late fee of Rs 200 per day (Rs 100 CGST + Rs 100 SGST), subject to a maximum cap of 0.5% of turnover. Tax bodies warn that this could result in substantial financial exposure for otherwise compliant taxpayers.
Experts Say Extension Is Crucial
Tax experts and professional bodies believe that granting an extension is essential to allow sufficient time for:
- Understanding and implementing revised disclosure requirements
- Ensuring accurate reconciliation between GST returns and financial statements
- Making necessary system and ERP-level adjustments
- Avoiding inadvertent errors that could trigger future disputes and litigation
They argue that a short extension would ultimately benefit both taxpayers and the government by improving data quality and reducing avoidable litigation.
MCA Portal Issues Add to Compliance Stress
Adding to the pressure, professionals have also flagged ongoing technical failures on the MCA-21 V3 portal, which continue to disrupt statutory filings under the Companies Act, 2013. Even after deadline extensions, users report issues while filing key annual forms such as AOC-4, AOC-4 XBRL, MGT-7 and MGT-7A.
Reported problems include validation errors, incorrect pre-filled data, failure to upload Excel templates, non-generation or non-recognition of SRNs, and system-driven mismatches between linked forms. These issues, frequently highlighted on social media platform X, have further constrained the capacity of professionals to complete GST annual filings within the stipulated time.
Awaiting Government Response
With the deadline fast approaching and representations piling up, the tax fraternity is now awaiting a decision from the GST authorities. Stakeholders hope that the government will consider the practical challenges faced by taxpayers and professionals and announce a timely extension to ensure smooth and accurate compliance for FY 2024-25.
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