๐ GSTR-9 & 9C Annual Return Update (FY 2024-25)
๐ Due Date: 31 December 2025 ๐ Applicable Forms: GSTR-9 (Annual Return) + GSTR-9C (Reconciliation Statement)
๐งพ Key Highlights for FY 2024-25
๐น GSTR-9C is part of the complete annual return under Section 44 (CGST Act). ๐น Late fee for delay is levied under Section 47(2).
๐ฐ Late Fee Structure (Turnover-Wise)
Aggregate Turnover (FY 2024-25) โข Up to โน5 crore โ โน50/day (CGST โน25 + SGST โน25) โ Max: 0.04% of turnover โข โน5โ20 crore โ โน100/day (โน50 + โน50) โ Max: 0.04% of turnover โข Above โน20 crore โ โน200/day (โน100 + โน100) โ Max: 0.50% of turnover
โ ๏ธ Late fee continues until both GSTR-9 and GSTR-9C (if applicable) are filed.
๐จ Important Update (Notification 2025)
โ Businesses with turnover up to โน2 crore are exempt from filing GSTR-9/9C for FY 2024-25 onwards.
โ What You Should Do
- File before 31 Dec 2025 to avoid accumulating late fees
- Check your turnover category to know the penalty risk
- Reconcile data between Tally, GSTR-1, GSTR-2A/2B, and books
๐ Need Expert Help?
For GST Annual Return Filing, GSTR-9C Certification, or Turnover Reconciliation, contact Delhi GST & Tax Experts โ Your trusted GST compliance partner.
