Prepare GSTR-9/GSTR-9C for FY2024-25: Action Guide

✅ A. Before You Start

1. File all monthly/quarterly returns (GSTR-1 & GSTR-3B) for April 2024 → March 2025.
   • GSTR-9/9C will not be enabled if any period is pending.
2. Reconcile books of accounts with GSTR-1, 3B and 2B for sales, purchases, and ITC.
3. Verify turnover threshold:
   • GSTR-9 mandatory if turnover > ₹2 crore.
   • GSTR-9C mandatory if turnover > ₹5 crore.

✅ B. GSTR-9 Data Verification

1. Outward Supplies (Table 4 & 5)

• Confirm values of taxable, exempt, and nil-rated supplies.
• Include amendments made through GSTR-1A/IFF (newly added for FY 2024-25).
• Check adjustments in credit notes/debit notes.

2. Input Tax Credit (Table 6 & 7)

• Table 6A auto-populates from GSTR-3B (Table 4A 1-5).
• Table 6A1 → ITC of FY 2023-24 claimed in FY 2024-25 (except Rule 37/37A reclaims).
• Table 6H → ITC reclaimed in the same FY (under Rule 37/37A or others).
• Table 7A / 7A1 → ITC reversed due to Rule 37 / 37A.
• Table 7H → Other reversals (e.g. goods not received, ineligible ITC).

🧮 Cross-check ITC breakup: 6A = 6A1 + 6A2; 6A2 = Current FY ITC.

3. Inward Supplies Reconciliation (Table 8)

Table	Verify for	Action
8A	Auto-populated from GSTR-2B (including Apr–Oct 2025 invoices)	Download “Table 8A Document Details” Excel
8B	Auto-populates from Table 6B (only)	Ensure delinking from 6H does not create mismatch
8C	ITC of FY 24-25 claimed in next FY 25-26 (till Nov 2025)	Report missed ITC only
8H1	Imports in FY 24-25 with ITC claimed in FY 25-26	New table – verify import BOE data

👉 Do not include ITC reversed & reclaimed in next FY in 8C – report in Table 13 instead.

4. Reversals/Availed in Next FY (Table 12 & 13)

• Table 12 → ITC of FY 24-25 reversed in FY 25-26.
• Table 13 → ITC of FY 24-25 claimed in FY 25-26 (first-time availment).
• Cross-link both with Table 8C and books.

5. Imports & SEZ (Table 6E / 8G / 8H1)

• Confirm IGST on import from ICEGATE.
• If ITC claimed next FY → report in 8H1 + 13.

6. Tax Payable & Paid (Table 9)

• Verify from GSTR-3B “Net Liability” (Table 6.1).
• Negative liability will not auto-populate – edit manually if required.

7. HSN Summary (Table 17 & 18)

• Download “Table 12 of GSTR-1/1A HSN Details” Excel.
• Prepare consolidated summary for outward & inward supplies.
• Note: 65 % concessional checkbox removed from FY 24-25.

✅ C. GSTR-9C (Reconciliation Statement)

1. Match turnover between audited financials and GSTR-9.
2. Reconcile ITC with books vs GSTR-9 (Table 6).
3. Check tax paid differences and disclose reasons.
4. Upload CA-certified PDF (if applicable).
5. Late fee auto-calculation (new Table 17) under Section 47(2):
   • From due date or date of GSTR-9 filing → to date of GSTR-9C filing.
   • Example: GSTR-9 on 5 Jan 2026, GSTR-9C on 7 Jan 2026 ⇒ 7 days late.

✅ D. ITC Treatment Reference Table

ITC Situation	Reporting Table	Year of Claim
Claimed → Reversed → Reclaimed (Same FY)	6B, 7A/7H, 6H	FY 24-25
Claimed FY 23-24 → Reclaimed FY 24-25 (non-Rule 37)	6A1	FY 24-25
Claimed FY 24-25 → Reclaimed FY 25-26 (non-Rule 37)	13 (FY 24-25) + 6A1 (FY 25-26)	Both
Reclaimed under Rule 37/37A	6H (of reclaim year)	Year of Reclaim

✅ E. Pre-Filing Final Checks

• GSTR-1 vs Books of Accounts – Sales Reconciliation
• GSTR-3B vs Books – Tax Liability Match
• GSTR-2B vs Books – ITC Reconciliation
• Verify RCM Liability paid and claimed correctly
• Download and verify Table 8A Excel and HSN Excel
• Cross-verify imports from ICEGATE data
• Confirm Rule 37/37A compliance for supplier payments
• Calculate late fee before submission
• Keep CA working papers ready for GSTR-9C

✅ F. Due Dates (Indicative)

Form	FY 2024-25 Due Date	Likely Extension (If Any)
GSTR-9	31 Dec 2025	May extend to Jan 2026
GSTR-9C	Same as GSTR-9	May extend accordingly

🧠 Pro Tip

Use GSTN’s auto-download features (Table 8A & HSN Excel) and reconcile with your books before November 2025.
Avoid reporting reclaimed ITC in both Table 8C and 13 — doing so will create mismatches in Table 8D.

📎 Related Tool

💡 GST Interest & Late Fee Calculator — Calculate delay charges instantly for GSTR-9/9C filing.

📚 Related Guides on GSTR-9 / GSTR-9C Filing

Explore more resources and official updates on GSTR-9 and GSTR-9C to ensure error-free annual return filing for FY 2024-25.

📘 GSTR-9 & GSTR-9C FAQ (FY 2024-25)

Read GSTN’s official clarifications issued on 15 Oct 2025 — covering ITC tables, 8A differences, and Rule 37/37A reclaims.

📰 Notification No. 13/2025 – Central Tax

Check official CBIC notification explaining key amendments in GSTR-9 and GSTR-9C format for FY 2024-25.

🧾 GSTR-9 Annual Return Changes 2025

Understand all table changes, ITC reporting logic, and new auto-populated sections introduced for FY 2024-25.

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