GSTR-9 Annual Return Filing | FY 2024-25 GST Compliance

GSTR-9 Annual Return Filing

GSTR-9 Annual Return Filing (FY 2024-25)

End-to-end support for GSTR-9 annual GST return—timely, accurate, fully compliant. Get expert reconciliation, latest ITC rules, and penalty-free submission for your business. File before December 31, 2025!

Who Must File GSTR-9?

Applicability

All GST-registered entities with turnover above ₹2 crore in FY 2024-25 must file GSTR-9. Composition taxpayers & casual/non-resident persons are exempt.

Due Date

The last date to file GSTR-9 for FY 2024-25 is 31 December 2025, unless extended by the government.

Penalties

Late fee is ₹50/day (₹25 CGST + ₹25 SGST), capped at 0.25% of turnover. Interest applies on late payment of tax.

Latest Updates (FY 2024-25)

Enhanced ITC reporting: Segregation of current year and previous year ITC now compulsory. Detailed reversal disclosure required.
Auto-populated fields: Many details fetched from GSTR-1, GSTR-3B, and GSTR-2B by the system for easier and error-free filing.
All returns requirement: Ensure GSTR-1 and GSTR-3B for all months/quarters are filed before annual return filing.
Reconciliation: Additional checks/mismatch tables for ITC reconciliation as per CBIC’s September 2025 notifications.
No revision: Once filed, GSTR-9 cannot be revised, but errors can be corrected in the subsequent FY’s returns.

Documents Needed

Basic Requirements

GSTIN, turnover data, sales & purchase registers, ledgers, GSTR-1/3B summary of the year, ITC ledgers, e-invoices (if applicable).

Reconciliation Data

Books of accounts, GSTR-2B for the year, details of amendments & reversals, e-way bills, details of refunds & adjustments.

Others

DRC-03 challans for any tax/interest, previous year’s ITC details (if carried forward), digital signature (DSC/OTP).

Due Dates and Late Fees

Return Type	Frequency	Due Date	Late Fee
GSTR-9	Annual	31 Dec 2025	₹50/day (Max: 0.25% of turnover)
GSTR-9C	Annual (if turnover > ₹5 crore)	31 Dec 2025	₹200/day (Max: 0.5% of turnover)

Filing Process – Our 4-Step Service

1. Upload Documents

Upload sales/purchases, ledgers & ITC data securely.

2. Reconciliation

Experts match all returns, books, and ITC as per latest rules.

3. Draft & Review

We prepare draft GSTR-9 and flag inconsistencies for correction.

4. File & Acknowledge

File GSTR-9 after your approval. Receive confirmation + compliance report.

GSTR-9 Filing Packages (FY 2024-25)

Basic GSTR-9 Filing

₹1,499

Preparation + online filing
Standard reconciliation
Email/WhatsApp support
Summary report

GSTR-9 + Detailed ITC

₹2,499

Everything in Basic
Advanced ITC reconciliation
Query resolution (up to 2 rounds)
Compliance checklist + call support

GSTR-9 + GSTR-9C

₹6,499

GSTR-9 + 9C filing (Turnover > ₹5 Cr)
Full electronic reconciliation
Assisted audit + advisory
All documentation + DRC-03 assistance

Frequently Asked Questions

Who must file GSTR-9?

All GST-registered persons (except those under composition scheme/casual/non-resident taxpayers) with turnover above ₹2 crore must file GSTR-9 annually for each GSTIN.

What is the penalty for missing the due date?

The late fee is ₹50/day (₹25 CGST + ₹25 SGST) up to a maximum of 0.25% of turnover in the state/UT for GSTR-9.

What if there are mistakes in filed GSTR-9?

GSTR-9 cannot be revised after filing. Errors can be corrected while filing subsequent GST returns or via DRC-03 if tax/interest payment is needed.

What is new in GSTR-9 for FY 2024-25?

More detailed input tax credit and amendment reporting, auto-population from GSTR-2B, and enhanced reconciliation as per 2025 CBIC notifications.