GSTN issues Important Advisory for GSTR Annual Return and Reconciliation Statement 9/9C for FY 2024-25
GSTN enables filing of GSTR-9 and GSTR-9C for FY 2024-25 on the GST portal and advises taxpayers to file GSTR-1 and GSTR-3B before proceeding.
The Goods and Services Tax Network (GSTN) has issued an advisory dated October 15, 2025, announcing that the annual return forms GSTR-9 and GSTR-9C for the financial year 2024-25 have been made available on the GST portal from October 12, 2025.
In its advisory, GSTN has advised taxpayers to first ensure that all their monthly and quarterly returns, specifically GSTR-1 (for outward supplies) and GSTR-3B (for summary of sales, purchases, and tax payments), are filed for the financial year 2024-25.
Only after these filings are completed will the GSTR-9/9C tile become visible on the taxpayer’s GST dashboard, enabling them to file their annual returns.
The GSTR-9 is a consolidated annual return that provides a summary of the total outward and inward supplies made, input tax credit claimed, and taxes paid during the financial year. It is mandatory for all regular taxpayers registered under GST.
The GSTR-9C is a reconciliation statement that must be certified by a Chartered Accountant or Cost Accountant and is applicable to taxpayers whose annual turnover exceeds the threshold limit specified under the GST law. This form reconciles the figures declared in GSTR-9 with the audited financial statements of the taxpayer.
GSTN has stated that a detailed FAQ document and user manual will be released shortly to help taxpayers understand the filing process and avoid common errors. The upcoming guide will explain how to reconcile data from various GST forms, manage input tax credit differences, and ensure data accuracy before submission.
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