GSTN Advisory, Dated 15-10-2025
The Goods and Services Tax Network (GSTN) has announced that the Annual Return (Form GSTR-9) and the Reconciliation Statement (Form GSTR-9C) for the financial year 2024-25 have been enabled on the GST portal, effective from 12th October 2025.
1. Availability and Filing Access
Registered taxpayers can now access, prepare, and file both GSTR-9 and GSTR-9C forms for FY 2024-25 through the GST portal. The forms are live and accessible under the ‘Returns Dashboard’ section for all eligible taxpayers.
2. Prerequisite Filings
To activate the GSTR-9/9C tile, taxpayers must ensure that:
- All GSTR-1 returns (detailing outward supplies) for FY 2024-25 are duly filed; and
- All GSTR-3B returns (summary of outward and inward supplies) for the same period are submitted.
These filings are mandatory for enabling access to the annual return and reconciliation statement functionalities.
3. Support and Guidance
To assist taxpayers in accurate and timely filing, the GSTN will shortly issue a detailed FAQ document. This guide will explain the step-by-step filing process, provide clarifications on common errors, and highlight key updates applicable for FY 2024-25.
4. Key Takeaway
Taxpayers are encouraged to begin reconciliations early and ensure the completion of all relevant filings before the due date to avoid last-minute issues or delays. The early release of GSTR-9 and GSTR-9C functionalities aims to promote smoother compliance and timely reporting under the GST framework.
