On 16th October 2025, GSTN released a set of FAQs to help taxpayers file GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2024-25. These forms are now available on the GST portal for filing. These FAQs explain:
i) When GSTR-9/9C will be enabled (only after all GSTR-1 and GSTR-3B returns for FY 2024-25 are filed).
ii) How different tables in GSTR-9 work, such as Table 8A (ITC details from GSTR-2B), Table 6A1 (ITC from previous year claimed this year), and others.
iii) Rules for reporting Input Tax Credit (ITC) when it’s claimed, reversed, and reclaimed – whether in the same year or next year.
iv) Key changes like removal of the 65% concessional tax checkbox, new downloadable Excel files for invoice details, and auto-population logic for tables.
v) Late fee calculation under Section 47(2) of the CGST Act for delays in filing GSTR-9 and GSTR-9C.
These FAQs are designed to make filing easier by clarifying common doubts and explaining auto-population rules, ITC adjustments, and reporting requirements. Below is a simplified FAQ-wise summary:
1. Filing Timeline
i) File GSTR-9/9C only after all monthly/quarterly returns (GSTR-1 and GSTR-3B) for FY 2024-25 are submitted.
ii) Pending returns will disable GSTR-9 filing.
2. Auto-filled Tables
Tables 4, 5, 6, 8, and 9 auto-populate from:
i) GSTR-1 (sales details)
ii) GSTR-1A (amendments)
iii) IFF (Invoice Furnishing Facility)
iv) GSTR-2B (ITC statement)
v) GSTR-3B (summary return)
3. Table 8A
i) Shows ITC based on GSTR-2B for FY 2024-25.
ii) Excludes invoices from FY 2023-24.
4. IMS Dashboard Impact
No direct impact. Accepted documents in IMS appear in GSTR-2B, which feeds Table 8A.
5. GSTR-1A Amendments
From FY 2024-25, additions or amendments in GSTR-1A will auto-populate Tables 4 and 5.
6. Table 6A1
i) Shows ITC from FY 2023-24 claimed in FY 2024-25.
ii) Excludes ITC reclaimed under Rule 37/37A.
7. ITC Reporting
i) Claimed ITC: Table 6B
ii) Reversed ITC: Table 7 (choose correct sub-table)
iii) Reclaimed ITC: Table 6H
Example: Claimed ₹100 IGST in April → reversed in October (Rule 37) → reclaimed in March → report as above.
8. ITC Reclaimed in Current Year
i) Other than Rule 37/37A: Table 6A1
ii) Rule 37/37A: Table 6H
9. ITC Reclaimed Next Year (2025-26)
i) Other than Rule 37/37A: Table 13 (current year) + Table 6A1 (next year)
ii) Rule 37/37A: Table 6H (next year)
10. Table 6M
Captures ITC claimed through ITC-01, ITC-02, and ITC-02A.
11. Table 8A Excel
i) Downloadable file showing invoice-wise details for Table 8A.
ii) Available on your GSTR-9 dashboard.
12. Differences in Table 8A
Can differ due to:
i) Reverse charge supplies.
ii) Amendments between FYs.
iii) Place of supply changes making ITC ineligible.
13-14. Amendments and Late Invoices
Amended invoices and invoices reported in next FY (Apr–Oct 2025) will auto-populate in Table 8A after filing GSTR-3B.
15-18. Table 8C and ITC Differences
i) Table 8C shows ITC of current FY claimed in next FY (within allowed time).
ii) ITC reclaimed later is not shown here; it goes to Table 13.
19. Imported Goods ITC
i) Report IGST paid in Table 8G and ITC claimed in Table 8H1.
ii) Also report in Table 13.
20-24. Other Key Points
i) Tax Payable: Comes from GSTR-3B net liability.
ii) Label Changes: Tables 12 and 13 labels updated (no impact on reporting).
iii) HSN Details: Download available for Table 17.
iv) Concessional Tax Rate: 65% checkbox removed.
v) Late Fees: Auto-calculated based on filing dates.
vi) ITC Reclaimed: Under Rule 37/37A counts in the year it’s reclaimed.
In short:
i) File GSTR-9 only after all returns are done.
ii) Most tables auto-fill from your returns.
iii) Pay attention to ITC reporting rules, especially for claims, reversals, and reclaims.
iv) Use the dashboard downloads for details.
For more detailed information, refer to the official GSTN FAQs dated 16/10/2025
Related Posts:
GSTR-9/9C: GSTN FAQs (Dec. 2025) Clarify RCM, ITC Reversal, Reporting
GSTN Explains Key Aspects of Annual GSTR 9/9C Filing (FY 2024-25)