The GST portal has been updated to enable online filing of the annual Goods and Services Tax (GST) return using Form GSTR-9 for the financial year 2024–25. Filing for the reconciliation statement (Form GSTR-9C) has also been activated.
The deadline for filing both GSTR-9 and GSTR-9C is December 31, 2025, giving taxpayers a shorter window this year to complete their annual compliance.
Experts told that taxpayers can now access the filing options — “PREPARE ONLINE” and “PREPARE OFFLINE” for GSTR-9, and “INITIATE FILING” and “PREPARE OFFLINE” for GSTR-9C — directly from the GST portal.
They further added: As the last date to file GSTR-9 and GSTR-9C is December 31, 2025, taxpayers and professionals were eagerly waiting for the portal to open. GSTR-9 filing is mandatory for taxpayers with annual turnover above ₹2 crore, while GSTR-9C is compulsory for those with turnover exceeding ₹5 crore. Since both returns require detailed reconciliation of the entire year’s data, early access will help taxpayers start preparing in time.
Form GSTR-9 is the annual return summarising a taxpayer’s outward and inward supplies, input tax credit (ITC) availed, and tax paid during the financial year. Form GSTR-9C, on the other hand, is a reconciliation statement that must be filed after GSTR-9 submission, reconciling audited financial statements with the annual return.
Late Fee Structure for FY 2024–25
| Class | Late Fee per Day | Maximum Cap |
|---|---|---|
| Up to ₹5 crore turnover | ₹50 | 0.04% of turnover |
| ₹5 crore – ₹20 crore turnover | ₹100 | 0.04% of turnover |
| Above ₹20 crore turnover | ₹200 | 0.5% of turnover |
Tax experts have urged businesses to begin data compilation early to avoid last-minute rush and penalties for delayed filing.