The Goods and Services Tax Network (GSTN) has announced that the Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for the financial year 2024–25 have been enabled on the GST Portal effective from 12th October 2025.
Taxpayers can now begin preparing and filing their annual returns for the specified financial year. It is important to note that filing of all monthly or quarterly returns (GSTR-1 and GSTR-3B) for FY 2024–25 is a pre-condition for the activation and submission of GSTR-9 and GSTR-9C.
A detailed FAQ and user guide will also be published shortly to assist taxpayers in completing the annual compliance process accurately.
Key Points:
- 🗓 Effective Date: GSTR-9 and GSTR-9C enabled from 12th October 2025.
- 🧾 Applicable Forms:
- GSTR-9: Annual Return for regular taxpayers.
- GSTR-9C: Reconciliation Statement for taxpayers subject to audit.
- ✅ Prerequisite: All GSTR-1 and GSTR-3B returns for FY 2024–25 must be filed to enable GSTR-9/9C filing.
- 📘 Guidance: A comprehensive FAQ/documentation will soon be released by GSTN for taxpayer support.
- ⚠️ Action Required: Taxpayers should verify all return filings and reconcile data before initiating annual return filing.
Notification Reference: GSTN
15 /10 /2025
https://shorturl.fm/1Q3Bi