Sales Tax Bar Association Represents for Early Enablement of GSTR-9 & GSTR-9C for FY 2025-26

The Sales Tax Bar Association (STBA), Delhi has made a representation to the Ministry of Finance, CBIC and GSTN seeking the immediate enablement of GSTR-9 and GSTR-9C filing utilities for FY 2025-26.

The Association has highlighted that timely availability of these annual return forms is essential for taxpayers and professionals to undertake a proper reconciliation of GSTR-1, GSTR-3B, books of accounts and Income-tax data before finalising their Income-tax Returns.

The issue assumes particular significance as businesses are presently required to complete their Income-tax compliance within the prescribed timelines, with the due date being 31 August for non-audit cases and 30 September for tax-audit cases. In the absence of GSTR-9 and GSTR-9C, taxpayers are deprived of an important annual reconciliation tool, increasing the possibility of discrepancies between GST and Income-tax filings and consequential notices and litigation.

STBA has also pointed out that similar representations have been made in previous years, yet the issue continues to recur. The Association has therefore urged the authorities to treat the matter on priority and ensure that the GSTR-9 and GSTR-9C utilities are enabled at the earliest.

The representation further emphasises the need for a predictable and timely release of annual return utilities every year, preferably well before the Income-tax return due dates, so that taxpayers can undertake meaningful reconciliation and make accurate statutory disclosures.

STBA hopes that the genuine concern of the tax fraternity will receive immediate attention and necessary action from the concerned authorities.