The Goods and Services Tax Network (GSTN) has issued a comprehensive set of consolidated Frequently Asked Questions (FAQs) to address persistent doubts and practical challenges faced by taxpayers while filing the Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for the financial year 2024-25.
The clarification document provides detailed guidance on auto-population, input tax credit (ITC) reporting, reversals, reclaims, late fees, and newly introduced tables, aiming to reduce mismatches and litigation during annual compliance.
GSTR-9 and 9C to Be Enabled Only After Filing All Returns
GSTN has clarified that GSTR-9 and GSTR-9C for FY 2024-25 will be enabled on the portal only after all GSTR-1 and GSTR-3B returns for the relevant financial year are duly filed. If even a single return is pending, the annual return will not be enabled. Once enabled, key tables such as Tables 4, 5, 6, 8 and 9 will be auto-populated based on data furnished in GSTR-1, GSTR-1A, IFF, GSTR-2B and GSTR-3B.
Major Clarification on Table 8A and GSTR-2B Linkage
A significant highlight of the FAQs is the detailed explanation of Table 8A of GSTR-9. GSTN clarified that Table 8A will capture all inward supply documents pertaining to FY 2024-25 as reflected in GSTR-2B. This includes invoices of FY 2024-25 that appear in GSTR-2B between April 2025 and October 2025, while excluding invoices of FY 2023-24 reflected during April–October 2024. GSTN has also introduced an invoice-wise downloadable Excel utility for Table 8A to help taxpayers reconcile figures with greater accuracy.
Treatment of ITC of Previous Financial Years Simplified
To address long-standing confusion, GSTN has introduced Table 6A1 from FY 2024-25. This table captures ITC pertaining to preceding financial years (FY 2023-24) that is claimed in the current year (FY 2024-25). Such ITC is excluded from current-year ITC to avoid artificial mismatches in Table 6J. However, ITC reclaimed due to Rule 37 or Rule 37A is specifically excluded from Table 6A1 and must be reported in Table 6H in the year of reclaim.
Clear Framework for ITC Claim, Reversal and Reclaim
The FAQs lay down a structured approach for reporting ITC that is claimed, reversed, and reclaimed—whether within the same financial year or across different years.
GSTN clarified that ITC claimed and reversed in the same year must be shown in Tables 6B and 7. ITC reclaimed under Rule 37/37A must be reported in Table 6H in the year of reclaim. ITC reclaimed for reasons other than Rule 37/37A in the subsequent year must be disclosed in Table 13 of the earlier year and Table 6A1 of the subsequent year.
These clarifications are expected to significantly reduce reconciliation errors in Tables 8B, 8C and 8D.
Table 8C Restricted to ‘Missed ITC’ Only
GSTN has emphasized that Table 8C of GSTR-9 is strictly meant for ITC of FY 2024-25 that was not claimed during the year but is availed in GSTR-3B of FY 2025-26 within the specified time period. ITC that was claimed, reversed, and later reclaimed should not be reported in Table 8C, as doing so would create mismatches in Table 8D. This clarification resolves a common source of disputes in annual returns.
New Reporting for Imported Goods ITC
For the first time, GSTN has introduced Table 8H1 to capture IGST paid on import of goods in FY 2024-25 where ITC is availed in FY 2025-26. This ensures that the difference in Table 8I remains nil and that such ITC is properly disclosed in Table 13 of GSTR-9.
Late Fee Mechanism for GSTR-9C Clarified
In line with Circular No. 246/03/2025-GST, GSTN clarified that late fees under Section 47(2) of the CGST Act apply to the complete annual return, which includes both GSTR-9 and GSTR-9C. A new Table 17 has been inserted in GSTR-9C to auto-compute late fees based on the filing dates of GSTR-9 and GSTR-9C, bringing greater transparency to the levy.
Other Key Changes and Clarifications
The FAQs also clarify that the concessional 65% tax rate checkbox has been removed from Tables 17 and 18 of GSTR-9 as it is no longer applicable.
Non-GST purchases are not required to be reported in GSTR-9 due to the absence of a prescribed table.
Table 4G1 of GSTR-9 applies only to e-commerce operators liable to pay tax under Section 9(5) of the CGST Act.
RCM liabilities and ITC must be reported in the year in which tax is paid, not the year to which the transaction relates.
