GST Annual Return (GSTR-9 & GSTR-9C) — Complete 2025 Guide

GST Annual Return filing is a crucial compliance requirement for all registered taxpayers (except exempt categories).
For FY 2024–25, the GSTR-9 & GSTR-9C forms come with revised instructions, important clarifications, and stricter reconciliation checks by the GST department.

This updated guide simplifies the entire process for smooth filing in 2025.

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⭐ Who Needs This Guide?

✔ Business owners
✔ E-commerce sellers
✔ Manufacturers & traders
✔ Service providers
✔ Accountants & tax professionals
✔ Startups/MSMEs preparing for GST audit/annual filing

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: What Is GSTR-9?

GSTR-9 is the annual return that summarizes the entire year's GST data, including:

• Outward supplies

• Inward supplies

• ITC claimed

• ITC reversed

• Taxes paid

• Adjustments & mismatches

• Demand/refund details

It is not a return for corrections, but a summary of data already filed in GSTR-1, GSTR-3B, and GSTR-2B.

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: Who Must File GSTR-9 in 2025? (Updated)

GSTR-9 is compulsory for all GST-registered persons except:

❌ Composition taxpayers (GSTR-9A discontinued)
❌ Input Service Distributors
❌ Non-resident taxable persons
❌ Casual taxable persons
❌ TCS/TDS deductors & collectors

✔ All Regular Taxpayers must file GSTR-9.

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: What Is GSTR-9C? (Reconciliation Statement)

GSTR-9C is required for taxpayers with turnover above ₹5 crore.

It includes:

• Reconciliation between GST returns & audited financials

• Certification by CA/CMA (Self-certification allowed if notified)

• Disclosure of unreported differences

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: Turnover Limits (Updated for FY 2024–25 Filing in 2025)

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: Due Date for GST Annual Return (FY 2024–25)

📌 31 December 2025
(Unless extended by Government)

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: Detailed Structure of GSTR-9 (2025)

Part I — Basic details

• FY

• Legal name

• Trade name

• GSTIN

Part II — Details of Outward Supplies

• B2B, B2C, exports

• RCM supplies

• Advances

Part III — Input Tax Credit (ITC)

• ITC availed

• ITC reversed

• Transitional credit

Part IV — Tax Paid

• IGST, CGST, SGST

• Interest, late fees

Part V — Previous FY adjustments

• Amendments

• Additional ITC

• Tax adjustments

Part VI — Other information

• Demands

• Refunds

• HSN summary

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: Structure of GSTR-9C (2025)

GSTR-9C consists of:

✔ Part-A: Reconciliation Statement

• Turnover

• Tax paid

• ITC claimed

• Adjustments

✔ Part-B: Certification

• Certified by CA/CMA

• Points of qualification

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: Data Required for GSTR-9 & 9C Filing (2025)

You must reconcile:

A) GSTR-1 vs GSTR-3B

• Outward supply mismatches

• Missed sales invoices

B) GSTR-2B vs Books/3B

• Missed ITC

• Ineligible ITC

• Credit notes

C) Books vs GST Returns

• Expense reconciliation

• Ledger matching

• Balance sheet differences

D) E-invoices vs GSTR-1

Mandatory for turnover > ₹5 crore.

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: Common Issues Identified by GST Dept. (2025)

❗ ITC mismatch between 2B and 3B
❗ Missed RCM liability
❗ Excess ITC claimed
❗ E-invoice not generated
❗ Wrong HSN reporting
❗ Reporting turnover in wrong tables
❗ Not reversing ineligible ITC

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: Penalties for Non-Filing / Late Filing (2025)

Late Fees for GSTR-9

• ₹200/day (₹100 CGST + ₹100 SGST)

• Maximum: 0.5% of turnover

GSTR-9C Penalty

If data mismatch leads to tax liability, interest applies.

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: Practical Examples (Updated 2025)

Example 1 — Turnover ₹3.5 crore

✔ File GSTR-9
❌ GSTR-9C not applicable

Example 2 — Turnover ₹8.2 crore

✔ GSTR-9 mandatory
✔ GSTR-9C mandatory
✔ E-invoice required

Example 3 — Missed ITC of ₹1.2 lakh in FY 2024–25

Cannot claim ITC in GSTR-9.
ITC window closed after 30 November 2025.

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: Checklist for Smooth GSTR-9 Filing

✔ Complete GSTR-1 & GSTR-3B reconciliation
✔ E-invoice vs 1 reconciliation
✔ Vendor reconciliation (Form 2B)
✔ Stock reconciliation
✔ Expense ledger review
✔ HSN summary prepared
✔ Ineligible ITC reversed

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: WonderTax GST Annual Return Service

We help you complete annual return filing without errors:

• GSTR-1, 3B, 2B, books reconciliation

• GSTR-9 preparation

• GSTR-9C certification

• E-invoice matching

• Error detection & correction support

👉 Explore services: https://wondertax.in/contact-us

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: FAQs — GST Annual Return 2025

Q1. Can GSTR-9 be revised?

No. The Government does not allow revision.

Q2. Should nil-return filers file GSTR-9?

If turnover < ₹2 crore, GSTR-9 may be optional.

Q3. Can I claim ITC in GSTR-9?

No. The ITC window closes on 30 November following the FY.

Q4. Is GSTR-9C required for FY 2024–25?

Yes, if turnover exceeds ₹5 crore.

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: Final CTA

Avoid last-minute errors in GST Annual Return filing.
👉 Let WonderTax reconcile, prepare & file your GSTR-9/9C flawlessly.
https://wondertax.in/contact-us