What is the gstr 9 due date for FY 2024-25?

By rule, the gstr 9 due date is 31 December following the financial year. For FY 2024-25, it fell on 31 December 2025. If you have not filed, complete the annual reconciliation now to reduce late fees and interest, and assess whether a 9C reconciliation statement applies.

Does the MCA filing extension change GST or income-tax deadlines?

No. The MCA filing extension and ROC late fee waiver apply to company filings like AOC-4 and MGT-7. They do not alter GST timelines or the ITR due date. Prioritize GST annual returns and income-tax reconciliations first, and plan ROC forms later in January while the waiver is available.

What happens if I file GSTR-9 after the due date?

Late filing can trigger late fees and interest if tax liability is discovered in reconciliation. Close mismatches between GSTR-1, GSTR-3B, and books, and verify ITC with GSTR-2B. File as soon as possible after the gstr 9 due date to reduce compounding costs and lower the risk of notices.

I missed the ITR due date for FY 2024-25. What are my options now?

If the belated window has ended, you may consider an updated return within 24 months of the end of the relevant assessment year, subject to additional tax. First reconcile AIS/26AS with books, quantify the tax and interest impact, and then file promptly to minimize further costs.

Global Market Insights

India Filings January 01: MCA Delay Eases, GSTR-9 Due Date in Focus

ByHuzaifa Zahoor January 1, 2026January 1, 2026

With the gstr 9 due date in focus, India Inc starts 2026 with mixed relief. The MCA filing extension to 31 January 2026 and a ROC late fee waiver ease pressure on AOC-4 and MGT-7. But GST annual returns (GSTR-9/9C) and income-tax timelines still drive cash outflows and penalties. We outline what changed at MCA, why GST and ITR need priority now, and a smart January plan so finance teams in India stay compliant and protect cash.