The Goods and Service Tax Network (GSTN) has issued the Frequently Asked Questions (FAQs) on GSTR -9/9C for FY 2024-25.
The GSTR-9 form is an annual return that has to be filed by all registered taxable persons under GST. The GSTR-9C is the GST reconciliation Statement for a particular FY on or before 31st December.
The GSTR- 9/9C is now available to taxpayers for filing.
A list of Frequently Asked Questions along with the response has been compiled and is intended to assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects – such as reporting of various values in Tables.
Sure — here’s a clean, plain-text version of the FAQs from GSTN (GSTR-9/9C for FY 2024-25) with simple numbering and no emojis or horizontal lines:
- When will GSTR 9/9C for FY 2024-25 be enabled?
Once all due returns in Form GSTR-1 and GSTR-3B for FY 2024-25 are filed, GSTR 9/9C will be automatically enabled.
- If any GSTR-1 or 3B is pending, will GSTR-9 be enabled?
No. GSTR-9 will not be enabled until all GSTR-1 and 3B for FY 2024-25 are filed.
- What is Table 8A of GSTR-9 and how is it auto-populated?
It captures details of inward supplies appearing in GSTR-2B for FY 2024-25, including invoices up to October 2025 and excluding those from FY 2023-24.
- Is GSTR-9 affected by actions taken on the IMS Dashboard?
No. IMS has no direct impact. Only accepted or deemed-accepted documents reflected in GSTR-2B affect GSTR-9.
- Will supplies added or amended through GSTR-1A be considered for auto-population in Table 4/5?
Yes. From FY 2024-25, GSTR-1A data will also be considered for Tables 4 and 5.
- What is Table 6A1 and which amount is reported?
It captures ITC of the preceding FY (2023-24) claimed in FY 2024-25 up to the specified time, excluding ITC reclaimed under Rules 37/37A.
- How is ITC reported if claimed, reversed, and reclaimed in the same FY 2024-25?
Claim → Table 6B; Reversal → Table 7 (7A–7H as applicable); Reclaim → Table 6H.
- How is ITC reported if it pertains to FY 2023-24, reversed then reclaimed in FY 2024-25?
If reclaimed other than under Rules 37/37A → Table 6A1.
If reclaimed under Rules 37/37A → Table 6H.
- How is ITC reported if claimed/reversed in FY 2024-25 but reclaimed in FY 2025-26?
If other than Rule 37/37A → Table 13 (FY 2024-25) and 6A1 (FY 2025-26).
If under Rule 37/37A → Table 6H (FY 2025-26).
- Any change in reporting for Table 6M (label changed)?
No change. ITC through ITC-01, 02 and 02A is to be reported here.
- What is Table 8A Excel and where is it available?
Available for download on the GSTR-9 dashboard as “Download Table 8A Document Details.”
- Can Table 8A Excel and 8A Online differ?
Yes, in cases such as RCM supplies, amendments between financial years, or changes in Place of Supply.
- If the supplier amends GSTR-1/1A/IFF, will it auto-update in Table 8A?
Yes, amended records (if they relate to FY 2024-25) will reflect in Table 8A Excel and Online.
- If the supplier uploads FY 2024-25 invoices in next year’s GSTR-1, how will they appear?
They will auto-populate in Table 8A of FY 2024-25 once the recipient files the corresponding GSTR-3B.
- What is Table 8C?
It contains ITC of FY 2024-25 that was availed in the next FY (2025-26) within the specified period.
- Will ITC claimed/reversed in 2024-25 and reclaimed in 2025-26 appear in 8C?
No. Such ITC belongs in Table 13, not 8C, to avoid mismatch in 8D. - When should ITC be reported in 8C?
Only when ITC of FY 2024-25 was not availed earlier and is first claimed in FY 2025-26 (GSTR-3B Table 4A5) before November 2025.
- Will delinking Table 6H from 8B affect 8D?
No. From FY 2024-25, 8B is based only on 6B and delinking avoids mismatches.
- How are imports in FY 2024-25 with ITC claimed in 2025-26 reported?
Report in new Table 8H1 and not in 6E; also report in Table 13 of FY 2024-25.
- What value is auto-populated under “Tax Payable” in Table 9?
It reflects net positive liability from GSTR-3B (Table 6.1). If negative, nothing is auto-populated; it remains editable.
- Any reporting change due to label updates in Tables 12 and 13?
No.
Table 12 → ITC of FY 2024-25 reversed in next FY.
Table 13 → ITC of FY 2024-25 availed in next FY.
- Any new facility for Table 17 (HSN details)?
Yes. Taxpayers can download “Table 12 of GSTR-1/1A HSN Details” Excel for easier HSN reporting.
- Is the 65 percent concessional rate still available in GSTR-9?
No. The 65 percent checkbox is removed from Tables 17 and 18 for FY 2024-25.
- How are late fees calculated in GSTR-9C for FY 2024-25?
As per Circular No. 246/03/2025-GST dated 30 January 2025, late fee applies under Section 47(2) for delay beyond due date.
The system auto-calculates based on the filing dates of GSTR-9 and 9C.
Example 1: GSTR-9 filed 25 Dec 2025 → no late fee; 9C filed 7 Jan 2026 → 7 days fee.
Example 2: GSTR-9 filed 5 Jan 2026 → 5 days fee; 9C filed 7 Jan 2026 → 2 more days.
- Is ITC reclaimed under Rule 37/37A treated as ITC of the original or reclaim year?
It is treated as ITC of the year of reclaim, not of the original invoice year, and should be reported in Table 6H of that year’s GSTR-9.
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