GST Annual Return Filing for FY 2024-25: Complete Guide for Businesses

GST Annual Return Filing har registered taxpayer ke liye ek zaroori compliance hai, jiska aim hai transparency aur tax liability ka proper disclosure ensure karna. FY 2024-25 ke liye filing ke process, documents, aur common mistakes ko samajhna businesses ke liye mahatvapurn hai.

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GSTR-9: GST Annual Return Filing Kya Hai?

GST Annual Return (Form GSTR-9) ek consolidated report hai jo saal bhar ke GST transactions ka overview deti hai. Yeh return har registered taxpayer ko file karni hoti hai jinka turnover ₹2 crore se zyada hai.

Key Highlights:

1. Due Date:
   • 31 December 2025 tak filing karna anivarya hai.
2. GSTR-9C Audit:
   • Turnover ₹5 crore se zyada hone par self-certified reconciliation statement submit karna hoga.

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Documents Required for GSTR-9 Filing

• Monthly/Quarterly GSTR-1 aur GSTR-3B forms
• Input Tax Credit (ITC) ka record
• Tax paid challans
• Sales aur purchase invoices

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Step-by-Step Guide to File GSTR-9

1. Login to GST Portal:
   • GSTIN credentials ka use karke login karein.
2. Select GSTR-9:
   • Dashboard se “Returns” section mein jaake GSTR-9 choose karein.
3. Enter Details:
   • Auto-populated details ko verify karein aur missing fields fill karein.
4. Calculate Tax Liability:
   • ITC aur tax payment ko cross-check karein.
5. Submit and File:
   • Details confirm karne ke baad submit karein aur acknowledgment slip save karein.

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Common Mistakes to Avoid

• Wrong ITC Claims:
  • Sirf valid invoices ke basis par hi ITC claim karein.
• Mismatch in Turnover Details:
  • Books of accounts aur GSTR-9 data ko reconcile karein.
• Omission of Transactions:
  • Saal bhar ki saari transactions ka sahi disclosure karein.

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Conclusion

GST Annual Return Filing ek important compliance process hai jo penalties aur unnecessary audits se bachne ke liye timely aur accurately complete karna zaroori hai. Businesses ko apne financial records aur GST data ka proper reconciliation karte rehna chahiye.

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Suggestions for Improvement:

1. Visual infographics ya flowcharts add karein jo filing process ko explain karein.
2. Official GST portal ka link aur FAQs section include karein for user assistance.
3. Step-by-step screenshots provide karein for better clarity.

By Vivek Sharma