Introduction

Dear Clients and Friends,
As the financial year 2024-25 draws to a close, it’s time to focus on one of the most critical compliance tasks for your business: filing the annual return and reconciliation under the Goods and Services Tax (GST) regime. At KOPPARAM AND ASSOCIATES, we are fully equipped and ready to guide you every step of the way — from registration to final filing — in a professional and friendly manner.

Why the urgency?

• The online filing window for GSTR‑9 (Annual Return) for FY 2024-25 is now open and the deadline is 31 December 2025. (ClearTax)
  
  

• For businesses above the prescribed turnover threshold, the reconciliation statement under GSTR‑9C must also be filed by the same date. (ClearTax)
  
  

• Filing late or incorrectly can expose you to additional scrutiny, penalties and missed opportunities to claim input tax credits.
  
  

What are GSTR-9 & GSTR-9C? Explained simply

GSTR-9: This is the annual return that summarises all your GST transactions (outward supplies, inward supplies, input tax credit, taxes paid, refunds, etc.) for the financial year under one roof. (BUSY Software)
GSTR-9C: This is a reconciliation statement (and audit report) that compares what you reported in GSTR-9 with your audited financial statements. It explains any differences – in turnover, tax paid, credits availed etc. (ClearTax)

Who needs to file them?

• All “regular” (non-composition) taxpayers must file GSTR-9 for each GSTIN under which they were registered during FY 2024-25. (GST Tutorial)
  
  

• If your aggregate turnover in the year exceeds the threshold (e.g., ₹5 crore or as notified) you will be required to file GSTR-9C along with audited accounts. (Munim)
  
  

• Even if your registration was cancelled during the year, or you switched between composition/normal scheme, you will have to file for the relevant period. (GST Tutorial)
  
  

Key steps and things to watch out

1. Gather your data – Make sure all your GST returns (GSTR-1/IFF, GSTR-3B) for FY 2024-25 are filed and tax invoices reconciled. (GST Tutorial)
   
   

2. Consolidate your records – Your books of accounts must align with your GST returns: turnover, taxes, input tax credit (ITC), demands, refunds.
   
   

3. Prepare the forms –
   
   

   • For GSTR-9: take care of each table – outward/inward supplies, ITC, demands/refunds. (ClearTax)
     
     

   • For GSTR-9C: reconcile figures, identify differences, provide reasons, attach audited statements. (gstrobo.com)
     
     

4. Review & verify – Any mismatch can trigger questions from the GST officer. Save both the digital and physical backups.
   
   

5. File on the portal before 31 December 2025. As the deadline approaches, portal congestion and technical issues may increase, so early filing is wise.
   
   

6. After-filing routine – Keep your submission acknowledgement, monitor any notices, and maintain supporting documents for at least prescribed years.
   
   

Why choose KOPPARAM & ASSOCIATES?

• We are a fully professional Chartered Accountant (CA) firm in Bengaluru, specialising in GST compliance, audits and advisory.
  
  

• With years of experience, we offer hands-on support: from state-of-the-art bookkeeping to reconciliation and final filing.
  
  

• Whether your business is local, multi-state, or multi-GSTIN, we customise our approach to your needs.
  
  

• Visiting our office in Bengaluru gives you the benefit of face-to-face consultation, clarity and accountability.
  
  

• Let us handle the technical, so you focus on your business — we ensure your compliance is accurate, timely and efficient.
  
  

• As your trusted partners, we promise transparent fee structure, proactive updates and complete support for every step in the process.
  
  

Your next step

1. Book a visit to our office in Bengaluru. We’ll discuss your business, collect necessary records and map your compliance calendar.
   
   

2. Provide your documentation – GST returns, books of accounts, audited financials (for GSTR-9C eligible).
   
   

3. Let us handle the rest – We’ll prepare the forms, review with you, file them before the due date and keep you updated.
   
   

4. Stay relaxed – Once you hand over to us, you can rest assured that your annual GST compliance for FY 2024-25 is in safe hands.
   
   

Conclusion

Don’t let one of the most important GST compliance tasks slip through the cracks. The deadline for FY 2024-25 is fixed: 31 December 2025. By acting now and partnering with KOPPARAM & ASSOCIATES, you ensure your filing is smooth, correct and stress-free.
Contact us today, visit our Bengaluru office, share your documents and we’ll take care of the rest. Let us handle the technicalities while you focus on growing your business.

-The Team at KOPPARAM & ASSOCIATES