The Goods and Services Tax (GST) portal has been updated to enable taxpayers to file annual returns for the financial year 2024–25 using Form GSTR-9. Filing of reconciliation statements through Form GSTR-9C has also been made available.
The due date for submitting the GSTR-9 annual return is December 31. Experts have noted that this year’s filing window is shorter than usual, urging taxpayers to complete submissions well in advance.
Form GSTR-9 is required for all registered taxpayers under the regular scheme, including Special Economic Zone (SEZ) units and developers, as well as those who moved from the composition scheme to the regular scheme during the year.
Taxpayers under the composition scheme can file their returns using Form GSTR-9A. Casual taxpayers, non-resident taxpayers, Inp