Several GST practitioner and tax professional associations across the country have urged tax authorities to extend the filing deadline for GSTR-9 and GSTR-9C for the financial year 2024–25. Currently, the due date for filing these annual GST returns is 31 December, but associations believe that recent changes in return formats and ongoing technical issues have made timely compliance difficult for taxpayers.

According to these associations, extending the deadline would significantly ease the compliance burden and help ensure accurate, error-free filings. The demand has gained momentum as more professionals highlight the practical challenges faced by businesses and consultants during the year-end compliance rush.

Who Has Raised the Demand?

Several well-known tax bodies have formally written to the authorities requesting a deadline extension. These include the Bombay Chartered Accountants’ Society (BCAS), Madhya Pradesh Tax Law Bar Association (MPTLBA), Commercial Tax Practitioners Association, Indore, and other regional tax consultant groups.

In its representation, BCAS stated that it is making the request on behalf of both its members and the wider taxpayer community. The association has suggested that the due date for filing Form GSTR-9 and Form GSTR-9C should be extended by at least three months for all taxpayers.

Why Are Associations Asking for More Time?

The primary reason behind the demand is the multiple changes introduced in GSTR-9 and GSTR-9C forms for FY 2024–25. Tax associations point out that the format, instructions, and disclosure requirements of these forms have undergone several revisions over the past year.

A series of notifications were issued in June 2024, December 2024, and again in mid-2025, which altered reporting tables, instructions, and the overall reconciliation framework. These frequent changes have increased complexity and confusion among taxpayers and professionals alike.

Although clarifications were later issued through GSTN FAQs and advisories, practitioners argue that interpreting and implementing these changes accurately requires additional time. Rushing the process could lead to errors, mismatches, and future disputes with tax authorities.

Technical Issues Adding to the Problem

Apart from changes in the forms, technical glitches on the GST portal have also contributed to compliance difficulties. Tax professionals report intermittent system issues while preparing and uploading returns, especially during peak filing periods.

Associations have emphasized that without adequate time, taxpayers may be forced to file returns with incomplete reconciliation, increasing the risk of notices, penalties, and litigation in the future.

Demand to Extend Deadline Until January 2026

In a separate letter, the Malad Chamber of Tax Consultants requested authorities to extend the filing deadline to 31 January 2026. The chamber stated that such an extension would promote accurate, fair, and litigation-free compliance, benefiting both taxpayers and the tax administration.

According to the chamber, a reasonable extension would allow businesses to properly reconcile their data, understand revised disclosures, and file returns with confidence rather than under pressure.

What Is GSTR-9?

GSTR-9 is an annual GST return that provides a consolidated summary of all GST returns filed by a taxpayer during the financial year. It includes details of:

• Outward and inward supplies

• Taxes paid

• Input tax credit (ITC) availed

• Amendments made during the year

Registered GST taxpayers with an annual turnover exceeding ₹2 crore are required to file GSTR-9.

What Is GSTR-9C?

GSTR-9C is a reconciliation statement that compares the figures reported in GST returns with those mentioned in the audited financial statements. It also includes certification of the accuracy of the reported data.

Taxpayers with an annual turnover exceeding ₹5 crore are required to file GSTR-9C. Failure to file this form on time attracts a late fee of ₹200 per day, subject to a maximum of 0.5% of the taxpayer’s turnover.

How Deadline Extension Can Help

Tax associations believe that extending the deadline will:

• Reduce filing errors caused by last-minute compliance

• Allow better reconciliation of financial and GST data

• Minimize future disputes, notices, and penalties

• Ease workload pressure on taxpayers and professionals

With multiple statutory changes and high compliance requirements, professionals argue that an extension is both practical and necessary.

What Happens Next?

As of now, there is no official announcement from tax authorities regarding an extension. However, given the growing number of representations from reputed tax bodies, stakeholders are hopeful that the request will be considered.

If approved, a deadline extension for GSTR-9 and GSTR-9C could provide much-needed relief to businesses and tax professionals navigating one of the most complex compliance cycles under GST.