GSTR-9 / 9C for FY 2024-25: Essential Prerequisite for Filing the Annual Return

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A Critical Advisory on Enabling Your Annual GST Compliance Window.

As the Financial Year (FY) 2024-25 concludes, the focus shifts toward completing annual GST compliance, primarily through the filing of Form GSTR-9 (Annual Return) and, where applicable, Form GSTR-9C (Reconciliation Statement). This advisory clarifies the definitive system requirement for when these forms become accessible on the GST portal.

When is GSTR-9/9C Enabled for FY 2024-25?

The Definitive Prerequisite:

The system will automatically enable the filing of GSTR-9/9C for FY 2024-25 only once all the due returns in Form GSTR-1 and GSTR-3B for the FY 2024-25 is filed.

Impact of Pending Monthly Returns on GSTR-9 Access

Critical Barrier: Pending Monthly Filings

If any GSTR-1 and GSTR-3B is pending for the FY 2024-25, the GSTR-9 will not be enabled.

Auto-Population of GSTR-9 Data

The system relies entirely on the data you have previously filed. The relevant cells of Table 4, 5, 6, 8 and 9 of GSTR 9 will be auto populated based on the statements/returns filed by you, which include:

  • GSTR-1/1A/IFF
  • GSTR-2B
  • GSTR-3B

Professional Insight: Key Takeaway for Compliance 💡

For timely annual compliance, finance teams must prioritize completing every single monthly GSTR-1 and GSTR-3B return for FY 2024-25. Any incomplete filing acts as an absolute, non-negotiable barrier to accessing and filing the GSTR-9/9C.

Source: GST Portal.

Statutory Reference: Refer to Sections 44 and 35 of the CGST Act, 2017, and Rule 80 of the CGST Rules, 2017.

Location: Vijayawada, Andhra Pradesh, India

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