New Delhi, Oct 13: The GST portal was updated to allow online filing of annual returns using Form GSTR-9 for the financial year 2024–25.

Taxpayers must submit GSTR-9 by December 31, 2025, and are encouraged to file early due to a shorter filing window. All registered taxpayers under the regular scheme, including SEZ units and those who switched from the composition scheme, must file GSTR-9.

The composition scheme taxpayers can use Form GSTR-9A. However, casual taxpayers and non-resident taxpayers do not need to file annual returns. Form GSTR-9C must be filed by those with aggregate turnover exceeding a government-prescribed threshold and requires audited accounts.

GSTR-9 includes sales, purchases, and GST details, mandatory for those with over Rs 2 crore turnover.

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