The Central Board of Indirect Taxes & Customs (CBIC) has rolled out major amendments to the annual GST returns — GSTR-9 and GSTR-9C — effective from FY 2024-25. The ConclusionThe changes to GSTR-9 and GSTR-9C do not expand the filing net but raise the bar for those already within it. Lekh Ram NyoliwalaThe Central Board of Indirect Taxes & Customs (CBIC) has introduced sweeping changes in GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) formats for FY 2024-25 onwards. Who needs to file the Annual Return (GSTR9) & Reconciliation Statement (9C)? ConclusionThe revised GSTR-9 and GSTR-9C formats for FY 2024-25 reflect CBIC’s shift towards granular, system-driven compliance.