GSTN (Goods and Services Tax Network) has issued consolidated FAQs to provide comprehensive clarity on the filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2024-25. The FAQs explain system enablement conditions, auto-population, ITC reporting and reconciliation mechanisms, and disclosure requirements across key tables of the Annual return and Reconciliation statement. The clarifications largely address year-wise segregation of ITC, treatment of ITC claims, reversals and reclaims, handling of timing differences across financial years, and changes introduced to eliminate artificial mismatches between GSTR-3B, GSTR-2B, GSTR-9, and GSTR-9C. Here’s a quick summary of all key points.
- Return Enablement & Filing Conditions
– GSTR-9 and GSTR-9C will be enabled only after filing all GSTR-1, GSTR-1A, IFF and GSTR-3B for FY 2024-25.
– If any return for the financial year is pending, GSTR-9 will not be enabled on the GST portal.
– Non-GST purchases are not required to be reported in the GSTR 9. - ITC Availed
– Table 6A is auto-populated from GSTR-3B (Table 4A) for FY 2024-25 and split into 6A1 and 6A2.
– Table 6A1 captures prior-year ITC (FY 2023-24) claimed in FY 2024-25, excluding reclaims under Rule 37/37A.
– Table 6A2 represents current-year ITC (FY 2024-25) to be apportioned across Tables 6B–6H.
– ITC claimed, reversed, and reclaimed within FY 2024-25 should be reported as: claim in 6B, reversal in Table 7, and reclaim in 6H.
– ITC of FY 2023-24 reclaimed in FY 2024-25 (other than Rule 37/37A) is reported in 6A1; reclaim under Rule 37/37A is reported in 6H.
– ITC on RCM supplies reported in Table 4G flows to Tables 6C and 6D. - ITC Reconciliation
– Table 8A captures all inward supplies of FY 2024-25 reflected in GSTR-2B, including invoices from April–October 2025 and excluding FY 2023-24 invoices from April–October 2024; invoice-wise details can be downloaded from the GSTR-9 dashboard.
– Table 8B now auto‑populates only from Table 6B (current‑year ITC claimed) and is no longer linked to Table 6H (reclaimed ITC).
– Table 8C captures missed ITC of FY 2024-25 claimed in GSTR-3B of FY 2025-26 (up to 30 November 2025), covering ITC not claimed earlier despite appearing in GSTR-2B/Table 8A, and excluding ITC already claimed and reversed in the same FY.
– For goods imported in FY 2024-25 with ITC claimed in FY 2025-26, IGST paid is reported in Table 8G, ITC claimed next year in Table 8H1 (not 6E), and therefore the difference in Table 8I will be NIL. Also, the ITC will be reported in Table 13 of GSTR-9.
– IMS has no direct impact; accepted/deemed-accepted records flow through GSTR-2B into Table 8A.
– Table 6M continues to capture ITC availed through ITC‑01, ITC‑02 and ITC‑02A returns as per the existing instructions; the label change does not affect reporting. - Amended details
– Amendments in GSTR-1/1A/IFF are auto-populated in Tables 4, 5, and 8A of GSTR-9 based on the latest supplier records.
– Invoices/DNs/CNs for FY 2024-25 reported up to Nov 30, 2025 are reflected in Table 8A after the recipient files the corresponding GSTR-3B, showing ITC to be claimed. - ITC Reversed and Ineligible
– Table 7 reports ITC reversed and ineligible ITC pertaining to the FY 2024-25. If ITC of a previous year (e.g., FY 2023‑24) is reversed in FY 2024‑25, that reversal need not be reported anywhere in GSTR‑9 for FY 2024‑25, since Table 7 covers only current‑year ITC reversals.
– Table 12 reports ITC of FY 2024-25 that is reversed in FY 2025-26, covering reversals reported from April to October 2025 (filed up to 30 November 2025). - Reverse Charge Mechanism
– Table 4 reports the aggregate value of inward supplies liable to tax under RCM, including supplies from registered/unregistered persons and import of services.
– RCM liability and corresponding ITC must be reported in GSTR-9 of the FY in which the liability is discharged in GSTR-3B. Accordingly, if RCM tax for FY 2024-25 is paid in GSTR-3B of FY 2025-26, it should be reported in GSTR-9 for FY 2025-26.
– Table 4G1 is applicable to e-commerce operators liable to pay tax under Section 9(5) of the CGST Act. - HSN-wise Summary
– Table 17 requires HSN-wise details of goods and services supplied during the FY, which can be filed online or via the downloadable Excel utility for Table 12 of GSTR-1/1A and Table 18 captures HSN-wise details of goods and services received during the FY.
– From FY 2024-25, the 65% concessional tax rate option has been removed from Tables 17 and 18, as it is no longer applicable. - Details of Tax paid
– Table 9 is auto-populated from GSTR-3B filings for the relevant FY. If the net liability in Table 6.1 of GSTR-3B (gross minus negative liability) is positive, it is auto-populated as tax payable in Table 9. If the net liability is negative, no amount is populated under the tax payable column in Table 9. - Late fees
– As per Circular No. 246/03/2025-GST dated 30 January 2025, late fee for FY 2024-25 is levied under Section 47(2) of the CGST Act for delay in filing the complete GST annual return. Accordingly, Table 17 – “Late Fee Payable and Paid” has been inserted in GSTR-9C.
– Late fee for GSTR-9 is calculated from the due date till the actual filing date of GSTR-9, while late fee for GSTR-9C is calculated from the later of the GSTR-9 filing date or the due date of annual return till the date of filing GSTR-9C. The late fee is auto calculated by the system.
Conclusion
The consolidated FAQs provide detailed guidance to ensure accurate reporting in GSTR-9 and GSTR-9C for FY 2024-25, minimizing mismatches and clarifying ITC treatment, amendments, RCM, and late fee reporting. Taxpayers should review these updates carefully to ensure compliance and accurate reconciliation of their annual GST filings.
