The GST portal has enabled filing of the GSTR-9 annual return and GSTR-9C reconciliation statement for FY 2024-25, with a deadline of December 31, 2025. Taxpayers can now access online and offline filing options for these forms. GSTR-9 is mandatory for turnovers exceeding Rs 2 crore, while GSTR-9C is required for turnovers above Rs 5 crore.