Tax professionals and registered taxpayers in Madhya Pradesh have intensified their call for a three-month extension to the deadline for filing the GST annual return (GSTR-9) and the reconciliation statement (GSTR-9C) for the financial year 2024-25. They contend that extending the current deadline of December 31, 2025 would alleviate compliance burdens, enhance filing accuracy, and minimize unnecessary legal disputes.
Formal Requests Submitted to Authorities
Two prominent tax bodies have taken formal steps to push for this relief. The Madhya Pradesh Tax Law Bar Association (MPTLBA) and the Commercial Tax Practitioners Association, Indore (CTPA) have submitted separate memorandums to key officials. These appeals have been directed to Union Finance Minister Nirmala Sitharaman, the Madhya Pradesh state tax commissioner, and the CGST commissioner in Indore. Their unified request is to push the filing deadline to March 31, 2026.
Key Reasons Behind the Demand for Extension
AK Lakhotia, President of MPTLBA, highlighted a critical delay this year. He pointed out that the GSTR-9 and 9C forms for FY 2024-25 were made available on the GST portal only in October 2025, a significant shift from the usual release window of June-July. "This leaves taxpayers and consultants in Madhya Pradesh with merely two to two-and-a-half months for the entire annual filing process, compared to the five to six months they had previously," Lakhotia explained.
He further emphasized that the forms have undergone several structural changes this year, including new tables, revised reporting formats, and an updated reconciliation process with audited financial statements. An extension, he argued, would provide the necessary time to understand these modifications, conduct thorough data reconciliation, and submit error-free returns—a outcome beneficial for both the taxpayer and the tax department.
Alignment with Income Tax Deadlines and Technical Hurdles
The associations also drew attention to the interconnected nature of compliance timelines. They noted that the GSTR-9C filing is closely tied to the income tax audit and return filing schedules. With the tax audit deadline on November 10, 2025, and the Income Tax Return (ITR) deadline on December 10, 2025, most businesses do not receive their final audited figures until well into December. An extension would allow for better alignment of GST filings with this audited data, reducing mismatches and potential future disputes.
Sudhir Mishra, President of CTPA, added another layer of urgency. He observed that the December 31 deadline coincides with a surge in GST notices issued under Sections 73 and 74, drastically increasing the workload for professionals. "Extending the deadline will enable consultants to prioritize quality compliance over rushed filings and will also lower the risk of penalties for small and medium businesses," Mishra stated.
Furthermore, the tax bodies flagged persistent technical issues on the GST portal, such as data mismatches between GSTR-1, GSTR-3B, and GSTR-9, along with various validation errors. Granting additional time, they said, would help taxpayers resolve these glitches and voluntarily settle any outstanding tax liabilities.
The Path Forward
The collective appeal from the tax practitioner community in Madhya Pradesh is clear: a deadline extension to March 31, 2026, is not merely a request for convenience but a necessary step for robust and accurate GST compliance. They argue that this move would foster a more efficient tax ecosystem, reduce litigation, and support businesses in fulfilling their obligations correctly.
