ICAI Empowers Taxpayers: Technical Guide for GSTR-9 (December 2025 Edition)
Revised Technical Guide Issued by ICAI
The Institute of Chartered Accountants of India (ICAI), via its GST & Indirect Taxes Committee, has released the December 2025 Edition of the “Technical Guide on GST Annual Return (Form GSTR-9)”.
The guide incorporates all amendments up to December 4, 2025, and is designed to strengthen GST compliance, professional capacity, and taxpayer awareness.
Comprehensive Coverage & Key Updates
It provides detailed, structured guidance on preparing and filing GSTR-9, covering every table with illustrations, reconciliations, and expert reporting instructions.
Key updates include guidance on ITC bifurcation, treatment of reversals, reporting IGST on imports, reconciliation of interest/penalties, and revised instructions for Electronic Credit Ledger payments.
Strategic Importance of the Guide
The ICAI President emphasized that the guide supports industry and professionals in ensuring accurate, efficient filing, reinforcing ICAI’s commitment to simplified compliance and transparency.
The publication reflects the evolution of GST into a robust, technology-enabled framework (GST 2.0), aiming for a more citizen-focused and business-friendly tax ecosystem.
Filing Mandate and Exemptions
Mandatory Filing: Under Section 44 of the CGST Act, every registered taxpayer (except specific exempt categories) must file Form GSTR-9 for each financial year by December 31st following the end of that year.
Exemption: From FY 2024-25 onwards, registered persons with an aggregate turnover of up to ₹2 crore are exempted from filing the Annual Return.
Availability
The “Technical Guide on GST Annual Return (Form GSTR-9) – December 2025 Edition” is available for purchase and reference on the ICAI website.