The annual return Form GSTR-9 and reconciliation statement Form GSTR-9C is now open for filing in the GST Portal for FY 2024-25. The last date to file both the said form is 31st December, 2025.
As per Sec. 44 every taxpayer is required to file annual return and also self-certified reconciliation statement.
Exemption /Applicability to file GSTR-9
However, there is an exemption provided to file annual return (GSTR-9) for the registered taxpayer whose aggregate turnover in any financial year is up to two crore rupees. Notification No. 15/2025-CT dated 17.09.2025 provides the said exemption.
Exemption /Applicability to file GSTR-9C
There is exemption for filing self-certified reconciliation statement (GSTR-9C) for taxpayer having turnover upto five crore rupees during the financial year. Rule 80 of CGST Rules, 2017 provides for said exemption.
Late fees for delay in filing GSTR-9/9C
Upto 5 crores – Rs. 50/- per day (maximum 0.04% of the turnover)
5 crore to 20 crore – Rs. 100/- per day (maximum 0.04% of the turnover)
20 crore and above – Rs. 200/- per day (maximum 0.50% of the turnover)
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