Quick Summary
The CBIC, vide Notification No: 13/2025-CT and Notification No: 15/2025-CT both dated 17th September, 2025, has made several significant amendments to the annual Returns in Forms GSTR 9 and GSTR 9C. These changes are applicable w.e.f. FY 2024-25. This notification was followed by the following: a.
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FAQ :
Taxpayers with an aggregate turnover of less than ₹2 crore are permanently exempt from filing GSTR 9 from FY 2024-25 onwards.
New tables 6A1 and 6A2 have been introduced. Table 6A1 pertains to ITC of the preceding financial year (excluding ITC reclaimed under Rule 37 and 37A), while 6A2 represents the net ITC for the financial year after excluding 6A1.
First-time claims of reclaimed ITC are reported in Table 6B, reversals in Table 7, and reclaimed ITC in Table 6H. ITC reversed due to Rule 37/37A in earlier years and now reclaimed is reported in Table 6H, while other ITC reversed previously but claimed currently goes into Table 6A(1).
Consolidated reporting of ITC reversals is replaced by rule-wise reporting. This includes reversals under Rule 37 (non-payment within 180 days), Rule 37A (suppliers failing to file GSTR 3B), Rule 38 (banking companies), Rule 42 (common ITC apportionment), Rule 43 (capital goods), and Section 17(5) (blocked credit).
Yes, a new Table 8H1 has been introduced for IGST credits on the import of goods claimed in the next financial year. This allows for separate reporting of deferred ITC and IGST credit on imports claimed in the current year.
From FY 2024-25 onwards, amendments made through GSTR 1A will also be considered in the auto-populated figures for Tables 4 and 5 of GSTR 9.
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