The Goods and Services Tax Network (GSTN) has issued a consolidated set of FAQs clarifying key aspects of filing GSTR-9 and GSTR-9C for the financial year 2024-25. The clarifications address crucial issues such as activation of annual returns, auto-population of data, treatment of Input Tax Credit (ITC) including claim, reversal and re-claim across financial years, reporting in Tables 6, 7 and 8, handling of missed ITC, import-related credits, reverse charge liabilities and reconciliation in GSTR-9C.
Significant system-level changes have been introduced, including the insertion of Table 6A1, Table 8H1 and Table 17 in GSTR-9C, delinking of reclaimed ITC from mismatch computation, and revised late fee calculation methodology under Section 47(2) of the CGST Act. The FAQs aim to reduce reconciliation errors, eliminate artificial mismatches and provide clarity to taxpayers and professionals ahead of annual return and audit filings for FY 2024-25.
1. When will GSTR-9 and GSTR-9C for FY 2024-25 be enabled?
GSTR-9 and GSTR-9C for FY 2024-25 will be enabled automatically on the GST portal once all due GSTR-1 and GSTR-3B returns for the financial year 2024-25 are filed.
2. Will GSTR-9 be enabled if any GSTR-1 or GSTR-3B is pending for FY 2024-25?
No. GSTR-9 will not be enabled if any GSTR-1 or GSTR-3B return for FY 2024-25 remains pending. Tables 4, 5, 6, 8 and 9 of GSTR-9 are auto-populated based on GSTR-1/1A/IFF, GSTR-2B and GSTR-3B.
3. What is Table 8A of GSTR-9 and how is it auto-populated?
Table 8A captures ITC details appearing in GSTR-2B pertaining to FY 2024-25. It includes:
- FY 2024-25 invoices appearing in GSTR-2B between April 2025 and October 2025
- Excludes FY 2023-24 invoices appearing in GSTR-2B between April 2024 and October 2024
4. Does action taken on the IMS Dashboard impact GSTR-9?
No. IMS does not directly impact GSTR-9. Accepted or deemed accepted records appear in GSTR-2B and are reflected in Table 8A of GSTR-9.
5. Will amendments made through GSTR-1A be considered in GSTR-9?
Yes. From FY 2024-25 onwards, supplies added or amended through GSTR-1A will also be considered for auto-population of Tables 4 and 5 of GSTR-9.
6. What is Table 6A1 of GSTR-9?
Table 6A1 captures ITC pertaining to FY 2023-24 claimed in FY 2024-25, excluding ITC reclaimed under Rule 37 or 37A. This ITC is also included in Table 6A.
7. How should ITC be reported if claimed, reversed and reclaimed in the same FY 2024-25?
- Claim: Table 6B
- Reversal: Table 7 (appropriate row)
- Reclaim: Table 6H
8. How is ITC of FY 2023-24 reclaimed in FY 2024-25 reported?
- Reclaim other than Rule 37/37A: Table 6A1
- Reclaim under Rule 37/37A: Table 6H
9. How is ITC claimed and reversed in FY 2024-25 but reclaimed in FY 2025-26 reported?
- Claim: Table 6B (FY 2024-25)
- Reversal: Table 7 (FY 2024-25)
- Reclaim:
- Other than Rule 37/37A: Table 13 (FY 2024-25) and Table 6A1 (FY 2025-26)
- Under Rule 37/37A: Table 6H of FY 2025-26
10. Has there been any change in reporting under Table 6M?
No. Table 6M continues to report ITC claimed through ITC-01, ITC-02 and ITC-02A. Only the label has been aligned with the notified form.
11. What is the Table 8A Excel download?
GSTN provides an invoice-wise Excel file titled "Download Table 8A Document Details" on the GSTR-9 dashboard for reference.
12. Can Table 8A Excel and Table 8A Online differ?
Yes, due to:
- RCM supplies
- Amendments between FYs
- Place of supply corrections
- Cross-year invoice adjustments
Table 8A Online is considered correct for filing.
13. Will supplier amendments reflect in Table 8A?
Yes. Amendments made by suppliers in GSTR-1/1A/IFF are reflected in Table 8A if the document pertains to FY 2024-25.
14. How are FY 2024-25 invoices reported by suppliers in FY 2025-26 treated?
Such invoices reported up to October 2025 will auto-populate in Table 8A once the recipient files GSTR-3B for the corresponding period.
15. What is Table 8C of GSTR-9?
Table 8C captures missed ITC of FY 2024-25 which is claimed for the first time in FY 2025-26 within the specified time period.
16. Is reclaimed ITC reported in Table 8C?
No. ITC that was claimed, reversed and later reclaimed should not be reported in Table 8C.
17. In which cases is ITC reported in Table 8C?
- ITC pertaining to FY 2024-25 but not claimed during the year
- Supplier reported invoice late and ITC is claimed in next FY
18. Does delinking of Table 6H from Table 8B cause mismatch?
No. From FY 2024-25, Table 8B is auto-populated only from Table 6B, reducing mismatches in Table 8D.
19. How is ITC on imported goods reported if claimed in next FY?
- IGST paid: Table 8G
- ITC claimed in next FY: Table 8H1
- Also reported in Table 13
20. How is tax payable auto-populated in Table 9?
Tax payable is auto-populated based on net liability in Table 6.1 of GSTR-3B. Negative liability is not auto-populated. Table 9 remains editable.
21. Do label changes in Tables 12 and 13 affect reporting?
No. Table 12 captures ITC reversed in the next FY and Table 13 captures ITC availed in the next FY.
22. Is there any new facility for HSN reporting in Table 17?
Yes. An Excel file titled "Download Table 12 of GSTR-1/1A HSN Details" is provided to assist reporting in Table 17.
23. Is the concessional tax rate of 65% applicable in GSTR-9?
No. From FY 2024-25, the 65% concessional tax checkbox has been removed from Tables 17 and 18.
24. How are late fees calculated for GSTR-9C?
Late fee under Section 47(2) applies for delay in filing complete annual return (GSTR-9 + GSTR-9C). A new Table 17 in GSTR-9C captures auto-calculated late fees.
25. How is ITC reclaimed under Rule 37 / 37A treated?
Such ITC is treated as ITC of the year in which it is reclaimed and reported in Table 6H of that year's GSTR-9.
26. How should RCM liability paid in FY 2025-26 for FY 2024-25 be reported?
RCM liability and ITC should be reported in GSTR-9 of FY 2025-26, i.e., the year of payment.
27. How to report ineligible ITC of FY 2023-24 availed and reversed in FY 2024-25?
- Availment: Table 6A1
- Reversal: Not to be reported in Table 7 of FY 2024-25
28. How to address mismatch in Table 12B of GSTR-9C?
Any unreconciled difference appearing in Table 12F may be explained with reasons in Table 13 of GSTR-9C.
29. Why does Table 7J not match Table 4C of GSTR-3B?
Table 7J reflects current year ITC only, whereas Table 4C of GSTR-3B may include prior year ITC.
30. Where are non-GST purchases reported in GSTR-9?
There is no separate table for non-GST purchases. Hence, they are not required to be reported in GSTR-9.
31. Is Table 4G1 applicable to all taxpayers?
No. Table 4G1 is applicable only to e-commerce operators liable to pay tax under Section 9(5) of the CGST Act.
Official copy released by GSTN has been attached
Disclaimer: These FAQs are prepared for educational purposes only. Taxpayers should rely on statutory provisions, rules and notifications for compliance.
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