Wednesday, December 31, 2025 | 5:30 PM IST – As the countdown to midnight begins, the Indian tax community is locked in a high-stakes waiting game. Despite numerous representations and trending social media campaigns, the Central Board of Indirect Taxes and Customs (CBIC) has yet to issue an official notification extending the due date for GSTR-9 and GSTR-9C for FY 2024-25 beyond today, December 31, 2025.
The Current Status (Live Update)
Two Dates: 31st December 2025 (Today)
Extension Status: Not yet announced.
Late Fees from Jan 1: ₹200 per day (subject to turnover caps).
Key Conflict: While the MCA extended ROC filings yesterday (to Jan 31), the Finance Ministry has kept GST deadlines firm.
Why Professionals are Demanding a 31st Jan Extension
Tax experts argue that the compliance window has been “procedurally squeezed” due to three major factors:
Notification 13/2025-CT: This late-year amendment introduced extreme granularity in Input Tax Credit (ITC) reporting, requiring rule-wise breakups that weren’t part of the original accounting setup.
Auto-Population Glitches: The Bombay Chartered Accountants Society (BCAS) flagged that Table 8A logic has fluctuated repeatedly between GSTR-2A and 2B, making accurate reconciliation a “moving target.”
The Audit Crunch: Since many Tax Audits were only completed by mid-November, accountants have had less than 45 days to finish the complex GSTR-9C conciliations.
Expert Insight: “Providing a last-minute extension is a double-edged sword,” says a senior tax consultant. “While it offers relief, it punishes those who worked through the night to comply, and it draws the ire of the Judiciary.”
The “Judicial Shadow” over Last-Minute Extensions
One reason the Ministry might be hesitant this year is the recent stern stance taken by the Courts:
Punjab & Haryana High Court: Recently criticized the CBDT for “administrative laziness” regarding last-minute extensions, suggesting that deadlines should be predictable, not reactive.
Gujarat High Court: Has previously noted that constant extensions undermine the sanctity of the tax calendar.
However, the BCAS has submitted two formal representations (on Dec 11 and Dec 29), making it clear that the demand isn’t for “more time” but for “fair time” to handle the structural changes introduced in 2025.
2025 Filing Checklist: If No Extension is Granted
If the clock strikes midnight without a circular, here is your priority list:
File GSTR-9 First: Late fees start immediately at ₹200/day.
Payment of Dues: Ensure all liabilities discovered during reconciliation are paid via DRC-03.
Data Consistency: Ensure Table 8A reconciles with your GSTR-2B to avoid automated notices in Q1 2026.
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