The GST portal has released a detailed FAQ for GSTR-9 & GSTR-9C for FY 2024-25, providing much-needed clarity on ITC reporting, auto-population, reversals, reclaims, and late fees. These updates are important for taxpayers, businesses, and professionals preparing annual returns.
Below is a simplified and concise explanation of the key changes and rules.
When Will GSTR-9 & GSTR-9C For FY 2024-25 Be Enabled ?
GSTR-9 and GSTR-9C for FY 2024-25 will be enabled on the GST portal only after:
- All GSTR-1 returns for the year are filed
- All GSTR-3B returns for the year are filed
If even one return is pending, the annual return will not be enabled.
What Is Table 8A in GSTR-9?
Table 8A is auto-populated from GSTR-2B and includes:
- Invoices of FY 2024-25 appearing in GSTR-2B
- FY 2024-25 invoices reported by suppliers between April to October 2025
It does not include invoices of FY 2023-24 appearing after April 2024.
An invoice-wise Excel file of Table 8A is available on the GST portal to help with reconciliation.
Impact of IMS Dashboard
Actions taken on the IMS dashboard do not directly affect GSTR-9.
Only accepted or deemed-accepted invoices reflected in GSTR-2B will flow into Table 8A.
GSTR-1A Now Considered
From FY 2024-25 onwards, any supplies added or amended through GSTR-1A will also be considered for auto-population of:
- Table 4 (Outward taxable supplies)
- Table 5 (Outward exempt and non-GST supplies)
New Table 6A1 Brings Relief in ITC Reconciliation
Table 6A1 has been introduced to capture ITC of previous financial year (FY 2023-24) claimed during FY 2024-25.
This change addresses the long-standing issue of mismatches in Table 6J.
ITC reclaimed due to Rule 37 or Rule 37A is excluded from Table 6A1 and reported separately.
How to Report ITC Claimed, Reversed and Reclaimed
Within the Same Financial Year (FY 2024-25):
- ITC claimed: Table 6B
- ITC reversed: Table 7
- ITC reclaimed: Table 6H
Reclaim in the Next Financial Year (FY 2025-26):
- If due to Rule 37 or 37A: Report in Table 6H of the next year
- If for other reasons:
- Report in Table 13 of the current year
- Report in Table 6A1 of the next year
What Is Reported in Table 8C?
Table 8C includes missed ITC of FY 2024-25 that is claimed for the first time in FY 2025-26, such as:
- ITC appearing in GSTR-2B but not claimed earlier
- Invoices reported late by suppliers between April and October 2025
ITC that was claimed, reversed, and later reclaimed should not be reported in Table 8C, as it may lead to mismatch in Table 8D.
Import of Goods: New Table 8H1
If IGST paid on import of goods is claimed in FY 2025-26, it should be reported in:
- Table 8H1
- Table 13 of GSTR-9
Tax Payable in Table 9
Table 9 is auto-populated from the net tax liability of GSTR-3B (Table 6.1).
If the net liability is negative, no auto-population occurs.
Table 9 remains editable by the taxpayer.
Late Fee for GSTR-9 and GSTR-9C
Late fee under Section 47(2) applies if the annual return is filed late.
Key points:
- A new Table 17 has been added in GSTR-9C for late fee calculation
- Late fee for GSTR-9C is calculated from the later of:
- Due date of GSTR-9, or
- Actual filing date of GSTR-9
Non-GST Purchases
Non-GST purchases are not required to be reported in GSTR-9.
Key Takeaways for Taxpayers
- FY 2024-25 introduces clear segregation of current-year and past-year ITC
- New tables reduce reconciliation issues, but accurate classification is essential
- Proper matching of GSTR-2B, GSTR-3B, and books of accounts is more important than ever
Final Words from TaxGiveIndia
With multiple structural changes in GSTR-9 and GSTR-9C for FY 2024-25, businesses should review ITC data carefully before filing. Early reconciliation and correct reporting will help avoid notices, mismatches, and penalties.
For assistance with GSTR-9 filing, GST reconciliation, and expert compliance support, TaxGiveIndia.com helps make GST compliance simple and accurate.