GSTR-9 & GSTR-9C Due Date Extension: Know why it’s Being Demanded and when it May Come

With the statutory due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) fast approaching, strong expectations are increasing across the GST ecosystem that the Government may announce an extension of the due date to provide relief to taxpayers and professionals.

Traditionally, GSTR-9 and GSTR-9C are required to be filed by 31st December following the end of the relevant financial year. However, due to the amendment, the Chartered Accountants had to keep different data compared to past filings.

Why an Extension is being Anticipated/ Demanded

This year, there is an increasing need for an extension due to multiple factors. The annual GST compliance structure has gone through many revisions, especially as a result of Notifications 12/2024-CT and 13/2025-CT, which basically changed the requirements for reporting in GSTR-9 and GSTR-9C.

The amount of work needed to prepare annual returns has increased due to the level of detail added to Input Tax Credit (ITC) reporting. Taxpayers must now track reversals and re-availments under Rules 37 and 37A, report import-related credits separately, and segregate ITC from previous years used in the current year, according to new tables and mandatory break-ups.

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Retrospective data tracking, which many taxpayers' systems were not initially intended to record, is required by these disclosures. All these changes have burdened the professionals with additional due dates of other compliances.

The Bombay Chartered Accountants Society raised issues with auto-population logic updates, particularly in Table 8A, where the foundation of the data population has repeatedly altered between GSTR-2A, GSTR-2B, document year, and return period.

For FY 2024-2025, this has culminated in year-specific reconciliations for each GSTIN as well as technical problems when the final filed return differs from the draft annual return data, increasing the possibility of inconsistencies and departmental scrutiny.

Impact on Taxpayers and Professionals

If approved, an extension would give taxpayers much-needed breathing room to make sure accurate reporting and proper reconciliation. It could allow better preparation and lower the possibility of mistakes resulting from last-minute submissions for tax specialists and chartered accountants.

Also, with the other due date extensions including tax audit, the professionals are not getting enough time to focus on the filings with too many changes. Therefore, for proper compliance, an extension from the part of the government will help.

Additionally, as rushed filings frequently result in mismatches that subsequently result in notices and litigation, it is anticipated that an extension will help in improving overall compliance quality. Accurate annual filings also improve the data integrity of the tax administration from a revenue perspective.

When GSTR 9 & 9C Due date Extension can be Expected

As earlier stated, the due date is December 31st 2025. We can expect the extension notification by 20 - 25 December. With regards to the due date extensions, the High Court has condemned the action of the finance ministry by releasing the extension notification at the last minute. Therefore, the government will take those observations and directions seriously and issue the notification as soon as possible.

What Taxpayers Should Do Now

Although many people expect an extension, taxpayers are advised not to depend entirely on expected relief. In order to finish filings as soon as clarity is obtained, preliminary tasks including reconciliations, finding discrepancies, and documentation should be carried out simultaneously.

Until an official notification is issued, the existing due date remains legally binding.

Stay tuned for more updates.