If any GSTR-1 or GSTR-3B for FY 2024-25 remains unfiled, the portal will not activate the option to file GSTR-9 or GSTR-9C. In such cases, the annual return forms will remain disabled until the pending returns are filed.
Why Can’t You See GSTR-9/9C on the GST Portal? Here’re the Reasons [GSTR 9/9C FAQs Explained]