𝑭𝒐𝒓 𝑭𝒀 2024–25, 𝒕𝒉𝒆 𝒅𝒖𝒆 𝒅𝒂𝒕𝒆 𝒕𝒐 𝒇𝒊𝒍𝒆 𝑨𝒏𝒏𝒖𝒂𝒍 𝑮𝑺𝑻 𝑹𝒆𝒕𝒖𝒓𝒏𝒔 𝒊𝒔
𝑳𝒂𝒔𝒕 𝑫𝒂𝒕𝒆 𝒕𝒐 𝑭𝒊𝒍𝒆 𝑮𝑺𝑻𝑹-9 & 𝑮𝑺𝑻𝑹-9𝑪
➡️ 31𝒔𝒕 𝑫𝒆𝒄𝒆𝒎𝒃𝒆𝒓 2025
🟢𝐆𝐒𝐓𝐑-9: Annual return (applicable where turnover exceeds ₹2 crores).
🟢𝐆𝐒𝐓𝐑-9𝐂: Reconciliation statement (applicable where turnover exceeds ₹5 crore).
Filed after filing all monthly/quarterly returns for FY 2024-25
⚠️ 𝐋𝐚𝐭𝐞 𝐟𝐞𝐞𝐬 (𝐢𝐟 𝐝𝐞𝐥𝐚𝐲𝐞𝐝):
🟢𝐆𝐒𝐓𝐑-9: ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover.
🟢𝐆𝐒𝐓𝐑-9𝐂: No separate late fee, but non-filing can attract scrutiny & notices.
Vidhu Duggal & Company
GST GSTR-9 annualretuen turnover GSTR3B notice litigation penalty CAVidhuDuggal
