GSTN explains the key aspects of Annual GSTR 9/9C Filing for FY 2024-25) through a set of 24 FAQs. This guide from GSTN makes filing easier by clarifying common doubts and explaining auto-population rules, ITC adjustments and reporting requirements, as under:
1. When will GSTR‑9 / GSTR‑9C for FY 2024‑25 be available? It will be enabled automatically once you have filed all your GSTR‑1 and GSTR‑3B returns for FY 2024‑25.
2. What if I haven’t filed some GSTR‑1 or GSTR‑3B returns? GSTR‑9 won’t be enabled if any GSTR‑1 or GSTR‑3B for FY 2024‑25 is pending. Tables 4, 5, 6, 8 and 9 in GSTR‑9 auto‑fill from your filed returns (GSTR‑1/1A/IFF, GSTR‑2B, GSTR‑3B).
3. What is Table 8A in GSTR‑9 and how is it filled? Table 8A shows inward supplies (purchases) for FY 2024‑25 as per GSTR‑2B. It includes:
i) Invoices for FY 2024‑25 appearing in GSTR‑2B of FY 2024‑25.
ii) Invoices for FY 2024‑25 that appear in GSTR‑2B of FY 2025‑26 (April–October 2025).
It excludes invoices of FY 2023‑24 that appear in GSTR‑2B between April–October 2024.
4. Does the IMS Dashboard affect GSTR‑9? No direct impact. Documents accepted in IMS already appear in GSTR‑2B, and GSTR‑2B feeds into Table 8A.
5. Will changes made through GSTR‑1A count for auto‑fill in GSTR‑9? Yes. From FY 2024‑25, additions/changes via GSTR‑1A will be considered for Tables 4 and 5.
6. What is Table 6A1? It shows ITC from the previous year (FY 2023‑24) that you claimed in the current year (FY 2024‑25) within the allowed time. ITC reclaimed under Rule 37/37A is not included here.
7. How do I report ITC claimed, reversed, and reclaimed in the same year?
i) Claim → Table 6B
ii) Reversal → Table 7 (7A–7H as applicable)
iii) Reclaim → Table 6H
Example: Claimed ₹100 IGST in April 2024 → Table 6B; Reversed in October 2024 → Table 7A; Reclaimed in March 2025 → Table 6H.
8. What if ITC from FY 2023‑24 is reclaimed in FY 2024‑25?
i) If reclaimed for reasons other than Rule 37/37A → Report in Table 6A1.
ii) If reclaimed due to Rule 37/37A → Report in Table 6H.
9. What if ITC from FY 2024‑25 is reclaimed in FY 2025‑26?
i) If reason is other than Rule 37/37A → Report in Table 13 (FY 2024‑25) and Table 6A1 (next year).
ii) If due to Rule 37/37A → Report in Table 6H (next year).
10. Any changes in Table 6M? No. It continues to capture ITC claimed through ITC‑01, ITC‑02, and ITC‑02A.
11. What is the “Table 8A Excel” file? A downloadable file from your GSTR‑9 dashboard providing invoice‑wise details for Table 8A.
12. Why might the Table 8A Excel and the online view differ? Differences can arise due to amendments, reverse charge cases, or place‑of‑supply changes. The online data is considered authoritative.
13. Will supplier amendments reflect in my Table 8A? Yes, provided the amended invoice still relates to FY 2024‑25.
14. What if my supplier reports FY 2024‑25 invoices in the next year? They will appear in your Table 8A once you file the corresponding GSTR‑3B.
15. What is Table 8C? It shows ITC for FY 2024‑25 that you first claimed in the next year (within the allowed time). It does not include ITC that was claimed and reversed in the same year.
16. Does Table 8C include ITC reclaimed in the next year? No. ITC reclaimed in the next year should be reported in Table 13, not Table 8C.
17. When do I report ITC in Table 8C? Only when ITC for FY 2024‑25 is claimed for the first time in the next year.
18. Will changes in Table 8B and delinking from 6H affect 8D? No, this change avoids mismatches in Table 8D.
19. How to report ITC on imports claimed next year? Report IGST paid in Table 8G and ITC claimed in Table 8H1. Also mention it in Table 13.
20. How is “Tax Payable” in Table 9 calculated? It’s based on net liability from GSTR‑3B. If negative, nothing auto‑fills. You can edit it if needed.
21. Any extra help for HSN details in Table 17? Yes, an Excel download is available with consolidated HSN details.
22. Is the 65% concessional tax rate still there? No, it has been removed for FY 2024‑25.
23. How is late fee calculated for GSTR‑9C? Late fee under Section 47(2) applies if you delay filing GSTR‑9 or GSTR‑9C. The portal auto‑calculates it based on filing dates.
24. Is ITC reclaimed under Rule 37/37A treated as original‑year ITC? No. ITC reclaimed under Rule 37/37A is treated as ITC of the year in which you reclaimed it and should be reported in Table 6H.
Source: GSTN FAQs dated 16/10/2025
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