Delhi Sales Tax Bar Association writes FM to Expedite Enabling of GST Annual Return and Audit Forms (GSTR-9 & GSTR-9C) for FY 2024-25 [Read Order]

The Delhi Sales Tax Bar Association (Regd.), one of the oldest and largest associations of tax professionals in the country, has made a representation to the Union Finance Minister requesting urgent enabling of the GST Annual Return (Form GSTR-9) and Reconciliation Statement (Form GSTR-9C) for the financial year 2024-25 on the GST portal.

The representation pointed out the statutory framework governing annual returns under Section 44 of the Central Goods and Services Tax Act, 2017 read with Rule 80 of the CGST Rules, 2017, which makes filing of the annual return and its reconciliation with audited financial statements through Form GSTR-9C a mandatory compliance.

The Bar noted that these provisions are important for both self-certification by taxpayers and verification by authorities to ensure accuracy of tax paid, prevent revenue leakage, and maintain transparency.

While pointing out the current practical difficulty, the Association stated that despite several months having passed since the close of FY 2024-25, Forms GSTR-9 and GSTR-9C are not yet enabled on the GST portal.

GST on Real Estate & Works Contracts – Your Ultimate Guide to GST in the Real Estate Sector!, Click Here

Since these forms are required from the very start of the succeeding financial year, the delay is causing hardship as taxpayers are unable to reconcile GST returns with audited financial statements in a timely manner.

The Bar stressed that timely coordination of GST filings with income tax audits is important due to overlapping deadlines, warning that delays in enabling forms are causing confusion, duplication, and risk of inconsistent statutory disclosures.

In its submissions, the Bar requested the Finance Ministry to direct GSTN for immediate enabling of GSTR-9 and GSTR-9C for FY 2024-25. It said that timely availability of these forms is not only a matter of administrative convenience but also a statutory necessity, as taxpayers cannot be compelled to comply without operational mechanisms.

With almost 2,000 members who are advocates, chartered accountants, and tax practitioners, the Bar Association brought out the essential part its members play in guaranteeing fiscal compliance and revenue collection. A number of its members have been promoted to positions in the judiciary and tribunals, such as the Delhi High Court, Supreme Court, ITAT, and GSTAT.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates