The Goods and Services Tax Network (GSTN) on December 17, 2025, notified regarding the consolidated FAQs on GSTR - 9/9C for FY 2024-25.
The following has been stated namely: -
• It has released a combined set of FAQs clarifying procedural and reporting requirements for filing Annual Return (Form GSTR-9) and the Reconciliation Statement (Form GSTR-9C) for the financial year 2024-25.
• These FAQs explain key issues such as enabling GSTR-9 only after all GSTR-1 and GSTR-3B returns are filed, auto-population of data from previous filings, and the correct treatment of ITC, reversals, and late fees.
• Practical examples (e.g., due dates and staggered filing scenarios) are included to guide taxpayers on timely compliance and correct disclosures under the GST regime.
• The consolidated document is aimed at reducing errors and enhancing taxpayer clarity ahead of the December 31, 2025, deadline.
