As the December 31 deadline looms for filing GSTR-9 and GSTR-9C for the financial year 2024-25, several prominent tax practitioners’ associations across India are demanding deadline extension. The Bombay Chartered Accountants’ Society (BCAS), Madhya Pradesh Tax Law Bar Association (MPTLBA), and Commercial Tax Practitioners Association, Indore (CTPA), among others, have submitted formal representations citing unprecedented complexities in compliance due to recent form amendments and technical hurdles.
“On behalf of the members of the Bombay Chartered Accountants Society and the wider taxpayer community, we formally and respectfully request a general extension for the filing of FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2024-25. We propose an extension of the due date by at least three months for all taxpayers,” Bombay Chartered Accountants Society (BCAS) said in a letter to authorities.
“In view of the foregoing, and in the interest of ensuring accurate, fair and litigation-free compliance, it is most respectfully requested that the Hon’ble Authorities may consider granting a general extension up to 31st January 2026 for filing FORM GSTR-9 and FORM GSTR-9C for FY 2024-25,” Malad Chamber of Tax Consultants demanded from authorities.
Why tax bodies are demanding 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.
What is GSTR-9 and GSTR-9C
GSTR-9 is the annual return that gives a consolidated summary of all GST returns filed by a taxpayer during a financial year, covering details of outward and inward supplies, taxes paid, and input tax credit availed. It is applicable to GST-registered taxpayers whose annual turnover exceeds Rs 2 crore.
GSTR-9C is a reconciliation statement that involves a detailed comparison of figures reported in GST returns with those reflected in the audited financial statements, along with a certification of their accuracy. This requirement applies to taxpayers whose annual turnover is above Rs 5 crore.
What happens if GSTR-9 and GSTR-9C is not filed by 31 December?
Late filing attracts a penalty of Rs 200 per day (Rs 100 CGST + Rs 100 SGST), capped at 0.5 per cent of turnover.
Experts say extension is crucial to allow taxpayers and professionals sufficient time to absorb significant procedural changes, ensure data accuracy, undertake necessary system upgrades, and fulfil their compliance obligations correctly. Granting this request will foster a more accurate, less error-prone filing season, which is in the best interest of both the government and the taxpayers.
People are also pointing out on social media platform X that the technical failures on the MCA-21 V3 portal are continuing to hamper statutory filings under the Companies Act, 2013. Even after the deadline extension, professionals report frequent disruptions while filing key annual forms such as AOC-4, AOC-4 XBRL, MGT-7 and MGT-7A. These include validation errors, inaccurate pre-filled information, failure to upload Excel templates, SRNs not being generated or recognised, and system-driven inconsistencies between related forms.
