GSTN Advisory, Dated 16-10-2025
The Goods and Services Tax Network (GSTN) has released a comprehensive set of Frequently Asked Questions (FAQs) along with detailed responses to facilitate the accurate filing of the Annual Return (Form GSTR-9) and the Reconciliation Statement (Form GSTR-9C) for the financial year 2024-25.
1. Purpose of the FAQs
The FAQ document aims to help taxpayers understand the procedural and technical aspects of filing annual returns, ensuring accuracy, consistency, and compliance. It serves as a ready reference for addressing common doubts and challenges faced during the filing process.
2. Key Topics Covered
The FAQs address a wide range of issues relevant to the filing of GSTR-9 and GSTR-9C, including:
- Auto-population of data from GSTR-1 and GSTR-3B,
- Revised and updated table structures in both forms,
- Treatment and reporting of Input Tax Credit (ITC),
- Computation and applicability of late fees, and
- Procedural changes and validations introduced for FY 2024-25.
3. Availability of GSTR-9 and GSTR-9C Forms
Both Form GSTR-9 and Form GSTR-9C have been enabled and are available for filing on the GST portal. Taxpayers can access, prepare, and submit these forms after ensuring that all related returns for the financial year are duly filed.
4. Objective and Accessibility
The FAQs have been designed to:
- Enhance clarity on filing requirements,
- Assist in accurate data reporting, and
- Support smooth compliance across diverse taxpayer categories.
The document is available online on the GST portal and can be accessed by taxpayers throughout the filing period for guidance and reference.
5. Key Takeaway
Taxpayers are encouraged to review the FAQs thoroughly before filing, to ensure data consistency, avoid common errors, and comply with statutory deadlines under the GST regime.
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