BCAS Seeks Extension of GST Annual Return Filing Deadline Beyond December 31, 2025

The Bombay Chartered Accountants Society (BCAS) has requested the government to extend the due date for filing the annual GST return (FORM GSTR-9) and reconciliation statement (FORM GSTR-9C) for FY 2024–25. These filings are currently due on December 31, 2025.

In a representation dated December 11, BCAS addressed Finance Minister Nirmala Sitharaman, the Central Board of Indirect Taxes and Customs (CBIC), the GST Council Secretariat, and senior GST officials in Mumbai. The society cited recent amendments to the annual return forms as a key reason for increased compliance complexity.

Reasons for Extension Request

BCAS stated that frequent changes to GSTR-9 and GSTR-9C through multiple notifications in 2024 and 2025 have created a “moving target” for compliance. Taxpayers have had to repeatedly modify data systems, reconciliation processes, and reporting mechanisms to align with these changes.

The society emphasised that the amendments applicable to FY25 reverse several long-standing relaxations, adding significant compliance burden. These changes require detailed segregation and tracking of data rather than simple consolidation of monthly or quarterly filings.

Key Amendments Increasing Complexity

The representation highlighted increased granularity in input tax credit (ITC) reporting as a major challenge. Taxpayers must now provide mandatory rule-wise break-ups of ITC reversals, separate reporting of reclaimed credits, and new disclosure requirements for import-related IGST credits.

These changes have made the filing process more time-consuming and data-intensive. BCAS noted that such detailed reporting requirements have increased the need for accurate system updates and reconciliations across multiple data points.

Challenges with Auto-Population Logic

BCAS also flagged issues arising from revised auto-population logic in certain tables of the annual return forms. According to the society, these changes have introduced new reconciliation challenges for taxpayers, as auto-populated figures often require manual verification and adjustments.

This has added another layer of complexity to the compliance process, making it difficult for businesses to meet the current deadline. The society argued that an extension would provide taxpayers with adequate time to ensure accurate reporting and avoid penalties.

Read More: Income Tax Refunds for AY 2024–25 Face Delays Amid Stricter Verification.

Conclusion

The request from BCAS underscores the growing compliance challenges faced by businesses under the GST framework. With significant amendments to GSTR-9 and GSTR-9C for FY25, taxpayers are grappling with increased data requirements and reconciliation issues.

An extension of the filing deadline beyond December 31, 2025, would allow businesses to adapt to these changes and ensure accurate compliance. The government is yet to respond to the representation.

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