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Why Tax Authorities Seek GSTR-9 & 9C Deadline Extension

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By Arpit Kulshrestha
BCAS, Malad Chamber & Others Urge Government to Extend GSTR-9 & GSTR-9C Deadline

As the December 31 deadline approaches for submitting the annual return forms GSTR-9 and GSTR-9C for the financial year 2024 25, several leading tax professional bodies such as the Bombay Chartered Accountants' Society, the Madhya Pradesh Tax Law Bar Association, and the Commercial Tax Practitioners Association in Indore have made official representations expressing concerns about the unusual challenges posed by recent changes to the forms and certain technical difficulties. They have requested an extension of the due date for filing GSTR-9 and GSTR-9C.

As requested, the Bombay Chartered Accountants’ Society (BCAS) and the Malad Chamber of Tax Consultants have made an official request for an extension of the due date for filing the annual return forms GSTR-9 and GSTR-9C for the financial year 2024-25. They have sought an extension of at least three months beyond the current due date.

Why Tax Authorities Seek An Extension?

Tax bodies are demanding an extension because "For FY 2024–25, the format, instructions and disclosure requirements of Forms GSTR-9 and GSTR-9C were revised through multiple notifications issued during the year, including those released in June 2024, December 2024 and mid-2025. These amendments altered reporting tables, instructions and the overall reconciliation framework, and were later clarified through GSTN FAQs and advisories, including detailed FAQs issued in October 2025 and additional system advisories released in early December 2025," according to Malad Chamber of Tax Consultants.

Define GSTR-9 and GSTR-9C?

GSTR-9 is a yearly report for businesses that shows a summary of all the Goods and Services Tax (GST) returns they have filed throughout the financial year. This report includes information about the sales and purchases made by the business, the taxes they have paid, and the tax credits they are entitled to. It is meant for businesses that are registered for GST and have an annual turnover of more than Rs 2 crore. 

On the other hand, GSTR-9C is a more detailed statement that compares the numbers reported in the GST returns with those in the business's audited financial statements. It also includes a confirmation that these figures are correct. This requirement applies to businesses that have an annual turnover exceeding Rs 5 crore.

Are Penalty Charges Applicable If GSTR-9 and GSTR-9C Are Not Filed by 31st Dec?

If you file your taxes late, there is a fine of Rs 200 for each day of delay (Rs 100 for CGST and Rs 100 for SGST), but this penalty is capped at 0.5% of your total business income.

Experts believe that extending the deadline is crucial. It gives taxpayers and professionals enough time to adjust to new rules, ensure data accuracy, update systems if needed, and meet tax obligations correctly. Allowing this extension can help reduce mistakes during filing, benefiting both the government and taxpayers.

As the December 31 deadline for filing GSTR-9 and GSTR-9C for FY 2024–25 approaches, leading tax professional bodies have formally sought a due date extension of at least three months, citing increased compliance challenges caused by multiple revisions to the formats, instructions, and disclosure requirements introduced through notifications issued in June 2024, December 2024, and mid-2025.

Read Also: How GST Software Resolves GSTR-3B & 2A/2B ITC Mismatches 

Gen GST Software is helping taxpayers and professionals manage compliance more efficiently by offering automated data validation, invoice-level reconciliation, and mismatch identification, ensuring greater accuracy in GSTR-9 and GSTR-9C filings.  The software ensures accurate ITC reporting, smooth reconciliation in GSTR-9/9C, and significantly reduces the risk of notices, interest, and penalties.

Many people have expressed frustration on social media over ongoing issues with the MCA-21 V3 portal, which is causing problems with mandatory filings under the Companies Act, 2013. They have also submitted a request letter to the Finance Minister seeking an extended deadline. Professionals continue to face difficulties in submitting important forms such as AOC-4, AOC-4 XBRL, MGT-7, and MGT-7A in the MCA V3 portal. These issues include validation errors, pre-filled incorrect information, trouble uploading Excel files, and problems generating or recognising submission reference numbers, resulting in inconsistencies across related forms.

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