GST Annual Return GSTR-9 — Who is Exempt for FY 2024-25

The Goods and Services Tax (GST) regime mandates registered taxpayers to comply with various return filing requirements. One of the most important annual compliances is filing the GST Annual Return in Form GSTR-9. However, not every registered taxpayer is required to file this return.

For the Financial Year (FY) 2024-25, certain categories of taxpayers continue to enjoy exemption from filing GSTR-9 based on the provisions of the Central Goods and Services Tax (CGST) Act and notifications issued by the government.

This article explains who is exempt from filing GSTR-9 for FY 2024-25, applicability criteria, and important compliance considerations.

What is GSTR-9?

GSTR-9 is an annual return required to be filed by regular taxpayers registered under GST. It consolidates details of outward supplies, inward supplies, taxes paid, input tax credit (ITC), refunds, and other GST-related information filed during the financial year through monthly or quarterly returns.

The return helps reconcile data furnished in:

• GSTR-1
• GSTR-3B
• Other GST filings during the year

Who is Required to File GSTR-9?

Generally, every registered person under GST is required to file GSTR-9 if they were registered as a regular taxpayer during any part of the financial year.

However, the law specifically excludes certain classes of taxpayers from this requirement.

Who is Exempt from Filing GSTR-9 for FY 2024-25?

The following categories of taxpayers are exempt from filing GSTR-9 for FY 2024-25:

1. Composition Taxpayers

Taxpayers registered under the GST Composition Scheme are not required to file GSTR-9. Instead, they are required to file:

• CMP-08 (quarterly statement)
• GSTR-4 (annual return)

Therefore, composition dealers are exempt from GSTR-9 filing.

2. Input Service Distributors (ISD)

Entities registered as Input Service Distributors are exempt from filing GSTR-9 because their compliance framework differs from regular taxpayers.

3. Tax Deductors under Section 51 (TDS Deductors)

Persons liable to deduct tax at source under GST provisions are exempt from filing GSTR-9.

These entities file:

• GSTR-7

instead of the annual return in GSTR-9.

4. Tax Collectors under Section 52 (TCS Collectors)

E-commerce operators required to collect tax at source under Section 52 are also exempt from GSTR-9 filing.

Such entities generally file:

• GSTR-8

5. Casual Taxable Persons

Casual taxable persons who undertake occasional taxable transactions in a state or union territory where they do not have a fixed place of business are exempt from filing GSTR-9.

6. Non-Resident Taxable Persons (NRTP)

Non-resident taxable persons registered under GST for temporary business activities in India are not required to file GSTR-9.

They typically comply through:

• GSTR-5

Is GSTR-9 Mandatory for Small Taxpayers?

The government has provided relaxation for taxpayers with lower turnover through notifications issued from time to time.

For FY 2024-25, taxpayers having aggregate turnover up to the prescribed threshold may receive optional filing relaxation, subject to government notification.

Traditionally, taxpayers with aggregate turnover up to ₹2 crore have been exempted from mandatory filing of GSTR-9 through annual relaxations. Taxpayers should carefully verify the latest notification applicable for FY 2024-25 before concluding their filing obligation.

Important Point: Voluntary Filing Still Allowed    

Even where exemption is available, eligible taxpayers may voluntarily file GSTR-9 if they wish to maintain proper reconciliation and compliance records.

Voluntary filing can help:

• Improve GST compliance transparency
• Facilitate departmental audits
• Support future assessments and reconciliations
• Reduce litigation risks

Due Date for Filing GSTR-9 for FY 2024-25

The due date for filing GSTR-9 for FY 2024-25 is expected to be:

31st December 2025

unless extended by the government through notification.

Taxpayers should regularly monitor updates issued by the:

• GST Council
• Central Board of Indirect Taxes and Customs (CBIC)

Consequences of Non-Filing

If a taxpayer required to file GSTR-9 fails to do so within the prescribed time:

• Late fees may apply
• GST notices may be issued
• Compliance rating may be impacted
• Future refunds or registrations may face scrutiny

Hence, determining eligibility for exemption is extremely important.

Key Takeaways

• GSTR-9 is the annual GST return for regular taxpayers.
• Composition taxpayers, ISDs, TDS deductors, TCS collectors, casual taxable persons, and non-resident taxable persons are exempt.
• Small taxpayers may receive turnover-based relaxation subject to government notification.
• The expected due date for FY 2024-25 is 31 December 2025.
• Businesses should review turnover and registration category carefully before deciding applicability.

Conclusion

Understanding whether GSTR-9 filing is mandatory or exempt is crucial for proper GST compliance management. While several categories of taxpayers are statutorily exempt, turnover-based relaxations may further reduce the compliance burden for small businesses.

Taxpayers should review the latest notifications issued for FY 2024-25 and maintain proper reconciliation of GST records to avoid future disputes or penalties. Timely compliance remains essential for smooth business operations under the GST framework.

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