FAQs on GSTR -9/9C for FY 2024-25
FAQs on GSTR -9/9C for FY 2024-25
GSTR- 9/9C is now available to taxpayers for filing. A list of Frequently Asked Question along with the response has been compiled and is intended to assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects – such as reporting of various values in Tables.
🧾 PART A — FAQ-WISE EXPLANATION (FY 2024–25)
(Based on GSTN FAQs released on 12 Oct 2025)
1️⃣ Availability of Forms
- FAQ: When is GSTR-9 and GSTR-9C available for FY 2024-25?
- Explanation: Enabled on the GST portal from 12 October 2025.
- Key Point: No extension announced yet. Filing enabled after FY closure and annual return completion of GSTR-1 & 3B.
- Action: Ensure all GSTR-1 & GSTR-3B up to March 2025 are filed to auto-populate data.
2️⃣ Mandatory Filing
- FAQ: Who needs to file GSTR-9?
- Explanation:
- GSTR-9 mandatory for all regular taxpayers with turnover above ₹2 crore.
- Optional for those below ₹2 crore.
- Who files GSTR-9C: If aggregate turnover exceeds ₹5 crore (FY 2024-25).
- Note: Composition taxpayers file GSTR-9A (disabled since FY 2019-20, now merged structure).
3️⃣ Filing without DSC
- FAQ: Can GSTR-9C be filed using EVC?
- Explanation:
- Yes, if filer is individual / proprietor / LLP / partnership.
- DSC mandatory for companies.
4️⃣ Filing Pre-conditions
- FAQ: What must be completed before filing?
- Explanation:
- GSTR-1 & 3B for all periods must be filed.
- Ledger balances should match before proceeding.
- Once filed, no revision possible.
5️⃣ Auto-population from Portal
- FAQ: What data is auto-populated?
- Explanation:
- GSTR-9 auto-populates data from GSTR-1 & 3B.
- GSTR-9C auto-pulls data from GSTR-9 and system records.
- Action: Reconcile ITC, outward supply, and tax paid before proceeding.
6️⃣ Enablement of GSTR-9C
- FAQ: When does GSTR-9C become available?
- Explanation:
- Automatically enabled once GSTR-9 is filed.
- The system links both returns.
7️⃣ Financial Year Selection
- FAQ: Which FY can be selected for filing?
- Explanation: Currently, only FY 2024-25 is open for filing on the portal.
8️⃣ Late Fee & Penalty
- FAQ: What if filed late?
- Explanation:
- ₹200 per day (₹100 CGST + ₹100 SGST), subject to maximum of 0.25% of turnover in State/UT.
- For GSTR-9C: late filing disallowed, must be submitted immediately after GSTR-9.
9️⃣ Offline Utility
- FAQ: Can data be prepared offline?
- Explanation:
- Yes, the offline Excel-based utility available on portal allows data entry and JSON upload.
- Must match portal schema for validation.
🔟 JSON Upload Error
- FAQ: How to handle JSON errors?
- Explanation:
- Errors usually arise from incorrect schema version or wrong GSTIN/year.
- Re-generate JSON with correct parameters.
11️⃣ Audit Report Attachments
- FAQ: What to attach in GSTR-9C?
- Explanation:
- Audited Financial Statements
- Reconciliation Statement
- Other supporting schedules
- Can upload multiple PDFs under prescribed limit.
12️⃣ Editing Facility
- FAQ: Can details in GSTR-9C be edited?
- Explanation:
- Yes, fields can be edited manually (not locked).
- Auditor’s certification required for confirmation.
13️⃣ Signing Process
- FAQ: Who signs?
- Explanation:
- Taxpayer and auditor both must sign (digitally/EVC as applicable).
14️⃣ Post-filing
- FAQ: Can GSTR-9C be revised?
- Explanation: No revision option; once filed, cannot be edited or withdrawn.
- Hence: Verify thoroughly before submission.
15️⃣ Downloading Filed Returns
- FAQ: Can a copy of filed return be downloaded?
- Explanation: Yes, from the portal under “View Filed Returns”.
📊 PART B — COMPARISON SUMMARY
GSTR-9 & 9C – FY 2023-24 vs FY 2024-25
| Particulars | FY 2023-24 | FY 2024-25 | Remarks / Change |
|---|---|---|---|
| Availability Date | 15 Oct 2024 | 12 Oct 2025 | Enabled 3 days earlier this year |
| Turnover limit – GSTR-9 | > ₹2 crore mandatory | Same | No change |
| Turnover limit – GSTR-9C | > ₹5 crore | Same | No change |
| Optional filing below ₹2 crore | Optional | Optional | No change |
| Offline utility version | Excel/JSON (updated 2024) | Updated 2025 schema | Must download latest tool |
| EVC filing allowed for LLPs | Yes | Yes | Continues |
| Auto-population improvements | Minor | Enhanced cross-link from 3B | Improved matching accuracy |
| Attachment size limits | 5 MB per file | Same | No change |
| Revision option | Not allowed | Not allowed | Same |
| Late fee structure | ₹200/day capped 0.25% | Same | No change |
| Filing sequence | GSTR-9 → GSTR-9C | Same | Both linked |
| Audit requirement | No threshold change | Same | Continue as per ₹5 crore |
| Utility update frequency | Occasional | Monthly sync with portal | More stable for FY 2024-25 |
| Notification reference | CBIC Circular 09/2024 | To be notified | Awaiting official circular |
| Due date (expected) | 31 Dec 2024 | Likely 31 Dec 2025 | Same pattern expected |
✅ Practical Takeaways (for FY 2024-25 Filings)
- Reconcile books, GSTR-1, 3B & 2B before attempting GSTR-9.
- File GSTR-9 first, then GSTR-9C (if applicable).
- Ensure DSC/EVC validity before upload.
- Keep attachments below size limit and in PDF format.
- Use latest offline utility (download fresh each year).
- No revision allowed – verify before submission.
- Deadline likely 31 Dec 2025 unless extended.
Also Read: Recommendations of the 56th Meeting of the GST Council – CA Cult
CA Cult YouTube: Calculation of Income Tax FY 2024-25 | Old vs New Regime | For Salaried Employees
