How to file GSTR-9 FY 2024-25
GSTR-9 & GSTR-9C for FY 2024-25 Now Live on GST Portal — Key Updates & Filing Guide
Published on October 24, 2025 | By
AirFinac
🔔
Latest GST Update
The Goods and Services Tax (GST)
portal has enabled filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation
Statement) for the Financial Year 2024–25.
Registered taxpayers can now begin filing their annual returns and
reconciliation statements using the latest formats and revised
instructions aligned with the recent amendments under the GST law and
rules.
📅 Due Date: Unless
extended, both GSTR-9 and GSTR-9C must be filed on or before 31st December
2025.
🧾
Major Changes in GSTR-9 & GSTR-9C for FY 2024-25
The GST Network (GSTN) has
introduced several important updates in the annual return and reconciliation
forms to improve transparency, accuracy, and ease of compliance. Below are the key
highlights:
1️ Enhanced
ITC Reporting & Reversal Details
- Taxpayers are now required to provide granular
details of Input Tax Credit (ITC) claimed and reversed.
- The forms now demand separate reporting for
reversals under Rules 37, 37A, 38, 42, and 43.
- The update aims to ensure better ITC reconciliation
and improve accuracy in credit tracking.
💡 Pro Tip: Before
submission, thoroughly review reversal entries, reclaimed credits, and
auto-populated ITC data to avoid discrepancies.
2️ New
Tables for Import-Related ITC & Transitional Credits
- The updated forms now include additional fields
for reporting ITC on imports and transitional credits
carried forward from earlier tax regimes.
- This addition increases data transparency and
simplifies cross-verification for businesses engaged in imports.
💡 Pro Tip: Match your
import-related ITC data with the ICEGATE system to ensure consistency
before filing.
3️ Auto-Populated
Data & Mismatch Management
- GSTR-9 and 9C will now auto-populate data from GSTR-1,
GSTR-3B, and GSTR-2B, minimizing manual input errors.
- However, taxpayers are still responsible for verifying
all prefilled figures to ensure correctness.
- Any mismatches between returns could attract future
scrutiny from the department.
💡 Pro Tip: Always reconcile
outward supplies, ITC, and turnover data across GSTR-1, 3B, and 2B before
finalizing your return.
4️ Formalized
Disclosure of Late Fees & Interest
- The revised format mandates transparent reporting of
any late fee or interest payable under Section 47(2) of the
CGST Act.
- Taxpayers must clearly mention any delays in return
filing.
💡 Pro Tip: Avoid
adjusting data retroactively — disclose actual delays and corresponding fees
accurately to stay compliant.
5️ Updated
Instructions & Simplified Table References
- The instruction sheets for both GSTR-9 and GSTR-9C
have been refreshed with clearer compliance logic and rule mapping.
- Table references have been streamlined to minimize
confusion and filing errors.
💡 Pro Tip: Always read
the revised instruction sheet on the GST portal before starting your filing
process.
📊
Excel Download Feature Added
The GST portal now allows taxpayers
to download HSN-wise details in Excel for Table 17 of GSTR-9,
simplifying data management and offline verification.
📌
Key Takeaway
The activation of GSTR-9 and
GSTR-9C for FY 2024–25 marks a significant step towards more accurate,
transparent, and technology-driven GST compliance. Taxpayers should take
advantage of the auto-population features, enhanced ITC fields,
and updated instructions to ensure smooth and error-free filing before 31st
December 2025.
🧾 7 FAQs on GSTR-9 & GSTR-9C Filing for FY 2024-25
1. What is GSTR-9 and who needs to file it for FY 2024-25?
Answer:
GSTR-9 is the annual GST return that must be filed by every regular taxpayer registered under GST for FY 2024-25. It consolidates monthly and quarterly data filed in GSTR-1 and GSTR-3B, including sales, purchases, ITC claimed, and taxes paid during the year.
2. What is GSTR-9C and when is it applicable?
Answer:
GSTR-9C is the GST reconciliation statement and audit form to be filed by taxpayers whose aggregate turnover exceeds ₹5 crore during the financial year. It reconciles the data between GSTR-9 and the audited financial statements.
3. What is the due date for filing GSTR-9 and GSTR-9C for FY 2024-25?
Answer:
The due date for filing both GSTR-9 and GSTR-9C for FY 2024-25 is 31st December 2025, unless extended by the government through a notification on the GST portal.
4. What are the major changes in GSTR-9 & GSTR-9C for FY 2024-25?
Answer:
The 2024-25 forms include detailed ITC reversal disclosures under Rules 37, 37A, 38, 42, and 43, auto-populated data from GSTR-1, 3B, and 2B, new tables for import-related ITC, and revised instructions for better accuracy and compliance.
5. How can taxpayers reconcile mismatches in GSTR-9 data?
Answer:
Taxpayers should cross-verify turnover, outward supplies, and ITC between GSTR-1, GSTR-3B, and GSTR-2B before filing. Any mismatch should be corrected in books and reported accurately to avoid notices or scrutiny.
6. Is there any penalty or late fee for delayed filing of GSTR-9?
Answer:
Yes. Under Section 47(2) of the CGST Act, a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) is applicable for delayed filing, subject to a maximum of 0.25% of turnover in the state or union territory.
7. Can I download HSN details in Excel for GSTR-9 filing?
Answer:
Yes. The GST portal now allows users to download HSN-wise details in Excel format for Table 17 of GSTR-9, helping taxpayers verify data and ensure correct classification before submission.
DISCLAIMER
Airfinac.com, its author/writer and associates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.