The Goods and Services Tax Network (GSTN) has released a comprehensive FAQ document on GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for the Financial Year 2024-25, clarifying key reporting requirements, new changes, and system auto-populations.
Here’s a complete summary of all major points every GST-registered taxpayer should know before filing their annual return for FY 2024-25.
1. When Will GSTR-9/9C for FY 2024-25 Be Enabled?
GSTR-9 and GSTR-9C will be auto-enabled only after all GSTR-1 and GSTR-3B returns for FY 2024-25 are filed.
If any GSTR-1 or 3B is pending, the annual return will not be enabled.
2. Auto-Population of Data in GSTR-9
Tables 4, 5, 6, 8, and 9 of GSTR-9 are automatically populated based on the data filed in GSTR-1/IFF, GSTR-2B, and GSTR-3B.
From FY 2024-25 onwards, amendments made through GSTR-1A will also be considered in Tables 4 and 5.
3. Understanding Table 8A of GSTR-9
Table 8A contains inward supply details appearing in GSTR-2B for FY 2024-25.
It includes:
- Invoices for FY 2024-25 appearing in GSTR-2B between April 2025 and October 2025.
- Excludes invoices of FY 2023-24 appearing in GSTR-2B between April 2024 and October 2024.
A downloadable Excel sheet “Download Table 8A Document Details” is available in the GSTR-9 dashboard, showing invoice-wise details.
4. Differences Between 8A Excel and 8A Online
GSTN clarified that Table 8A (Excel) may differ slightly from Table 8A (Online) due to:
- Reverse charge supplies,
- Amendments between FYs,
- Change in place of supply (IGST to CGST/SGST),
- Or mismatched invoice years.
The online version is treated as final and correct.
5. Reporting ITC in Table 6A, 6A1, and 6H
New sub-table 6A1 captures ITC of the preceding FY (2023-24) claimed in the current FY (2024-25).
However, ITC reclaimed under Rule 37/37A (delayed payment to supplier or non-receipt of goods) should not be included in 6A1.
Example:
If ITC of ₹100 claimed in April 2024 is reversed in October 2024 and reclaimed in March 2025:
- Claim → Table 6B
- Reversal → Table 7A
- Reclaim → Table 6H
6. ITC Claimed/Reversed/Reclaimed Across Years
(a) Claimed in FY 2024-25, Reversed and Reclaimed in the Same FY
Report in 6B, 7A/7H, and 6H respectively.
(b) Claimed in FY 2023-24, Reversed and Reclaimed in FY 2024-25
If the reclaim is not under Rule 37/37A, report in 6A1.
If it is under Rule 37/37A, report in 6H only.
(c) Claimed and Reversed in FY 2024-25, Reclaimed in FY 2025-26
- For non-Rule 37/37A cases → Report reclaim in Table 13 (of FY 2024-25) and 6A1 (of FY 2025-26).
- For Rule 37/37A → Report reclaim only in 6H of FY 2025-26.
7. Reporting of Imports (Table 8H1)
A new row Table 8H1 has been introduced for imported goods where ITC is availed in the next FY.
Example: If goods imported in FY 2024-25 and ITC is claimed in FY 2025-26 →
Report IGST paid in 8G, and ITC claimed in 8H1, with the difference in 8I = NIL.
8. New Clarification on Tables 12 and 13
The label changes in Tables 12 and 13 do not affect reporting:
- Table 12: ITC of FY 2024-25 reversed in next FY.
- Table 13: ITC of FY 2024-25 availed in next FY.
9. Late Fee for GSTR-9C
Circular No. 246/03/2025-GST (30 Jan 2025) clarifies:
- Late fee under Section 47(2) applies to both GSTR-9 and 9C.
- A new Table 17 in GSTR-9C captures “Late Fee Payable and Paid”.
- Fees are auto-calculated based on the filing dates.
Example:
If GSTR-9 filed on 5 Jan 2026 (due 31 Dec 2025) and GSTR-9C filed on 7 Jan 2026 →
Late fee = 7 days (5 for GSTR-9 + 2 for GSTR-9C).
10. Removal of Concessional 65% Checkbox
From FY 2024-25 onwards, the 65% concessional rate of tax option has been removed from Tables 17 and 18 of GSTR-9.
11. ITC Reclaimed Under Rule 37/37A – Which Year to Report?
Reclaimed ITC under Rule 37/37A is treated as ITC of the year in which it is reclaimed,
not the original invoice year. Hence, always report it in Table 6H of that financial year’s return.
12. Additional Facilities for HSN Reporting
Taxpayers can now download a new Excel file —
‘Download Table 12 of GSTR-1/1A HSN Details’ — which includes data pre-formatted for Table 17 of GSTR-9.
This simplifies HSN-wise reporting and avoids manual compilation errors.
13. Key Summary of ITC Reporting Changes for FY 2024-25
| Situation | Reporting Table(s) |
|---|---|
| ITC Claimed in FY 24-25 | 6B |
| ITC Reversed (Rule 37/37A) | 7A / 7A1 |
| ITC Reversed (Other Reasons) | 7H |
| ITC Reclaimed (Same FY) | 6H |
| ITC Reclaimed (Next FY – non-Rule 37) | 13 |
| ITC Reclaimed (Next FY – Rule 37/37A) | 6H (Next FY) |
| ITC of Previous FY Claimed in Current FY | 6A1 |
14. Conclusion
The FY 2024-25 GSTR-9/9C introduces better clarity, automation, and reduced mismatches.
Taxpayers should ensure:
- All GSTR-1 and 3B returns are filed timely,
- ITC claims match GSTR-2B data,
- Cross-year ITC adjustments are reported correctly,
- Late filing penalties are avoided through timely filing.
For complete compliance, download your Table 8A and HSN details Excel files from the GST portal dashboard before filing.
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FAQs
Your GSTR-9 will not be enabled until all pending returns are filed.
Yes, except for those with turnover below ₹2 crore (who can opt out via declaration).
Yes, the tax payable column in Table 9 remains editable for corrections.
No, it has been completely removed from FY 2024-25 onwards.
📘 Stay Updated: GSTR-9 & GSTR-9C Changes for FY 2024-25
New GSTN FAQs issued on 15 October 2025 explain major updates in GSTR-9 and GSTR-9C filing — including changes in ITC reporting (Table 6A1, 6H, 8H1), auto-population logic, and late fee calculations.
👉 Read Complete GSTR-9 / 9C Changes for FY 2024-25Get clarity on new tables, ITC treatment under Rule 37/37A, and how to avoid mismatches before filing your annual return.
