24/11/2025
🛑 Don’t rush your GST Annual Return (GSTR-9) for FY 2024-25
Before filing Form GSTR-9, make sure you’ve completed all of the following through your regular returns (GSTR-1 / GSTR-3B) to be filed on or before 30 November 2025:
✅ Do these first
• Books ↔ GSTR-1/GSTR-3B/GSTR-2B reconciliation (turnover, tax, ITC)
• Rectify missing/short/excess reporting in GSTR-1 & GSTR-3B
• ITC clean-up: unavailed ITC, reversals (Rule 42/43), ineligible ITC, RCM paid & claimed
• Credit/Debit Notes posted correctly; POS & tax-rate corrections done
• Vendor follow-ups for 2B mismatches and pending invoices
• Interest/Late fee/DRC-03 (if required) considered
• HSN summaries, advances, amendments aligned
#9&9C
