FAQ’s dated December 17 2025
Applicable Act/Rule – Central Goods and Services Tax Act, 2017
Applicable Section/Rule– Section 44 of the CGST Act, 2017
GSTN has issued multiple sets of Frequently Asked Questions on October 16, 2025 and December 04, 2025 to assist taxpayers in filing the Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for FY 2024-25. For ease of reference, these FAQs have now been consolidated into a single document. The consolidated FAQs clarify common issues, reporting methodology, and return-filling nuances to reduce errors and mismatches during annual compliance. Taxpayers filing GSTR-9 and GSTR-9C for FY 2024-25 are expected to refer to this consolidated guidance while preparing and submitting their returns
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