GSTR-9 and GSTR-9C Annual Return (FY 2024-25): Who Must File and What Changed
GSTR-9 is the annual GST return summarising a year's outward and inward supplies, tax paid and ITC. GSTR-9C is a self-certified reconciliation statement between your books and your annual return.
Who files what (FY 2024-25)
| Aggregate turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Optional | Not required |
| ₹2 crore – ₹5 crore | Required | Not required |
| Above ₹5 crore | Required | Required |
The GSTN has published FAQs and updated table-level details for the FY 2024-25 annual return — including how IMS/GSTR-2B-driven ITC is reported. Reconcile your books, GSTR-1 and GSTR-3B before filing.
Rules change often and how they apply depends on your exact numbers and facts. Don't guess on your GSTR-9 / 9C annual return — get a qualified professional to review your case.
💬 Talk to a KyaTax expert →Frequently asked questions
Is GSTR-9 mandatory for small businesses?
It is optional up to ₹2 crore turnover and required above that; GSTR-9C applies above ₹5 crore. Confirm your exact turnover and obligation.
What is the due date for the annual return?
GST annual returns are generally due by 31 December following the financial year, unless extended by notification. Verify the current date.
What if my 2B and 3B do not match?
Reconcile and explain differences before filing. Persistent mismatches attract scrutiny — get professional help if the gap is large.
Related: GST Services · More guides · Our expert panel