GSTR-9 & GSTR-9C Manual for FY 2024-25 (Table-wise with Updated CBIC Instructions)

As the due date for filing GSTR-9 and GSTR-9C for FY 2024-25 is approaching, professionals have already begun working proactively to ensure timely completion and compliance.

Like every year, we have released the comprehensive GSTR-9 & GSTR-9C Manual for FY 2024-25, prepared exclusively for professionals and followers to simplify filing and reconciliation.

This updated manual includes:

Table-wise breakup with mandatory, optional, and auto-fill details
Latest CBIC instructions and portal-related updates
Practical guidance for accurate and error-free filing

Access the manual through the link below:
 

Click below to download Table wise GSTR-9 manual for FY 2024-25

https://drive.google.com/file/d/1YA5IO0wW4lNmz7hFI5UMcw1tKqkEvJaC/view?usp=sharing

Click the below link to download Table wise GSTR-9C manual for FY 2024-25

https://drive.google.com/file/d/12G48_ieHDqygDKcVTVSl_4ekFixq7cpc/view?usp=sharing

Click the below link to download FAQ by GSTN on GSTR-9 & GSTR-9C

https://drive.google.com/file/d/1luwOPY-I-zFQGtGBgN7xmb5l-OZq5Cny/view?usp=sharing

Who is required to file GSTR-9 (Annual Return)?

Taxpayers having aggregate turnover upto Rs.2 Crores are exempted from filing GSTR-9 from FY 2024-25 onwards vide Notification No.15/2025 - CT.  All other taxpayers are required to file GSTR-9 for FY 2024-25.

Who is required to file GSTR-9C?

Taxpayers having aggregate turnover upto Rs.5 Crores are exempted from filing GSTR-9C for FY 2024-25 vide Rule 80(3) of CGST Rules. All other taxpayers are required to file GSTR-9C for FY 2024-25.

What is Aggregate Turnover?

“Aggregate Turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

What is Due date for filing GSTR-9 & GSTR-9C for FY 2024-25?

Due date for filing GSTR-9 & GSTR-9C for FY 2024-25 is 31st Dec 2025.

Prepared & Presented by:

Dr. Muhammed Mustafa C T
Senior Tax Consultant, BRQ Associates
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