GSTR-9 & GSTR-9C FAQs for FY 2024-25

Filing your annual GST returns correctly is crucial for every registered taxpayer in India. The GST Network (GSTN) has issued detailed clarifications on GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for the financial year 2024-25.

To help businesses, accountants, and compliance teams navigate the changes, we’ve compiled a simplified FAQ guide. Each question begins with “How” or “What” summarizing the most important updates, tables, and filing rules you must know this year.

Understanding GSTR-9 and GSTR-9C

1. What is GSTR-9 and who needs to file it?‍

GSTR-9 is an annual summary return that consolidates the details declared in GSTR-1 and GSTR-3B during the financial year. It covers outward and inward supplies, input tax credit (ITC), and tax payments. All regular taxpayers with an annual turnover above ₹2 crore must file GSTR-9.

2. What is GSTR-9C and when is it applicable?‍

GSTR-9C is an annual, self-certified reconciliation statement that compares the figures declared in GSTR-9 with the audited financial statements. It applies to taxpayers whose aggregate turnover exceeds ₹5 crore in FY 2024-25.

Filing and Enabling of the Return

3. How will my GSTR-9/9C for FY 2024-25 be enabled?‍

Once you’ve filed all GSTR-1 and GSTR-3B returns for FY 2024-25, the system automatically enables GSTR-9 and GSTR-9C on the GST portal.

4. What if any GSTR-1 or GSTR-3B is pending?‍

GSTR-9 will not be enabled until every pending return for that financial year is submitted. The portal relies on your filed data to auto-populate multiple tables in GSTR-9, such as Tables 4, 5, 6, 8, and 9.

Auto-Population and Data Flow

5. What is Table 8A and how does it get auto-populated?‍

Table 8A draws inward supply data directly from GSTR-2B. It includes all documents pertaining to FY 2024-25 and even those appearing in GSTR-2B between April 2025 and October 2025, while excluding invoices from FY 2023-24 reflected between April and October 2024.

6. How does the IMS Dashboard affect GSTR-9?‍

The Invoice Management System (IMS) does not directly alter GSTR-9. However, any accepted or deemed-accepted documents appearing in GSTR-2B will influence Table 8A of your GSTR-9.

7. What supplies are considered from GSTR-1A?‍

From FY 2024-25, any supplies added or amended through GSTR-1A will be auto-considered along with GSTR-1 and IFF data while populating Tables 4 and 5 of GSTR-9.

Input Tax Credit (ITC) Clarifications

8. What is Table 6A1 and what must be reported there?‍

Table 6A1 captures ITC of the previous year (FY 2023-24) that you’ve claimed in FY 2024-25 within the allowed time (up to 30 Nov 2024). However, ITC reclaimed under Rule 37 or 37A is excluded.

9. How should ITC claimed, reversed, and reclaimed within the same year be reported?‍

If all three events occur in FY 2024-25:

• Report the claim in Table 6B,
  
  
• The reversal in Table 7A–7H (depending on reason), and
  
  
• The reclaim in Table 6H.

10. How should ITC of FY 2023-24 reclaimed in FY 2024-25 be handled?‍

If reclaimed other than under Rule 37/37A, record it in Table 6A1; if reclaimed under Rule 37/37A, record it in Table 6H.

11. How should ITC of FY 2024-25 reclaimed next year (FY 2025-26) be shown?

• For reasons other than Rule 37/37A, mention the reclaim in Table 13 of FY 2024-25 and Table 6A1 of FY 2025-26.
  
  
• For Rule 37/37A reclaims, report in Table 6H of FY 2025-26.

These distinctions ensure that reclaims appear in the correct year and prevent double-counting.

Auto-Population in Table 8 Series

12. What is the “Download Table 8A Document Details” option?‍

Taxpayers can download an Excel file from the GSTR-9 dashboard showing invoice-wise details contributing to Table 8A. It helps reconcile records with vendors and identify mismatches.

13. Why do Table 8A (Excel) and Table 8A (Online) sometimes differ?‍

Discrepancies may arise if:

• Outward supplies under RCM appear in Excel but not online,
  
  
• Amendments changed normal charge to reverse charge,
  
  
• The place of supply (PoS) was modified across states, or
  
  
• Invoices were amended from one FY to another.

Always rely on the online Table 8A as the correct reference.

14. How do supplier amendments affect Table 8A values?‍

If the supplier changes invoice details in GSTR-1/1A/IFF, the auto-population reflects the amended data, provided the transaction still pertains to FY 2024-25. Any amendment pushing an invoice into FY 2025-26 removes it from Table 8A of FY 2024-25.

15. What happens if suppliers upload FY 2024-25 invoices in next year’s returns?‍

Invoices added between April and October 2025 automatically appear in Table 8A of FY 2024-25 once the recipient files the corresponding GSTR-3B.

Reporting Missed or Deferred ITC

16. What is Table 8C and when should you use it?‍

Table 8C records ITC from FY 2024-25 that was first claimed in FY 2025-26 within the specified time. It excludes ITC that was claimed and reversed in the same year and then reclaimed later. Essentially, it captures missed credits only.

17. How are imported goods reported if ITC is claimed next FY?‍

Such cases go into the new Table 8H1. Report IGST paid on imports under Table 8G and ITC claimed in the next year under Table 8H1. This ensures the reconciliation difference (Table 8I) remains zero.

18. How does delinking Table 6H from Table 8B affect reporting?

From FY 2024-25, Table 8B auto-populates only from Table 6B. Reclaims (Table 6H) no longer feed into it, avoiding duplication and mismatches in Table 8D.

Label Changes and Technical Updates

19. What are the label changes in various tables of GSTR-9?

• Table 6M now covers ITC claims via ITC-01, 02 and 02A.
  
  
• Table 12 represents ITC reversed in the next FY.
  
  
• Table 13 denotes ITC availed in the next FY.
  
  
• Table 8H1 (new) captures import-related ITC claims subsequently.

These modifications align online and offline forms with GSTN instructions.

20. How should HSN details be reported?

GSTN now provides a downloadable Excel titled “Table 12 of GSTR-1/1A HSN Details”. It consolidates all outward-supply HSN codes to help you fill Table 17 of GSTR-9 seamlessly.

21. What happened to the 65% concessional tax checkbox?

It has been removed from Tables 17 and 18 since the concessional rate is no longer in force from FY 2024-25.

Late Fees and Compliance Timeline

22. How are late fees computed for GSTR-9 and GSTR-9C?

According to Circular No. 246/03/2025-GST (dated 30 Jan 2025), late fees under Section 47(2) apply for delays in filing the complete annual return.

• GSTR-9 late fees are calculated from the due date (31 Dec 2025) till the actual filing date.
  
  
• GSTR-9C late fees apply from the later of the two — due date or date of GSTR-9 filing until the actual date of submission.

Example:

• If GSTR-9 is filed on 25 Dec 2025 → no late fee.
  
  
• If GSTR-9 filed on 5 Jan 2026 and GSTR-9C on 7 Jan 2026 → late fee for 7 days; 5 days will appear in GSTR-9 and the remaining 2 days in GSTR-9C.

Reclaim of ITC Under Rule 37 / 37A

23. What is the treatment of ITC reclaimed under Rule 37/37A?

When ITC is reversed for non-payment within 180 days (Rule 37) or other specific reasons (Rule 37A) and later reclaimed, it will always be treated as ITC of the year in which it is reclaimed, not the year of the original invoice.

Hence, such amounts should be shown in Table 6H of GSTR-9 for the year of reclaim.

Practical Tips for Accurate Filing

24. How can businesses ensure accuracy while filing GSTR-9/9C?

• Reconcile GSTR-2B, GSTR-3B, and books of accounts monthly.
  
  
• Download and review the 8A Excel sheet for invoice-wise verification.
  
  
• Ensure reversals and reclaims are properly mapped to relevant tables.
  
  
• Keep track of Rule 37/37A cases to report in the correct financial year.
  
  
• File within due dates to avoid automatic late-fee calculation.

Conclusion

The FY 2024-25 version of GSTR-9 and GSTR-9C introduces meaningful structural and automation improvements. The focus is on precise ITC reporting, streamlined data reconciliation, and reducing errors between annual returns and GSTR-2B.

Understanding how each table interacts especially 6A1, 6H, 8A, 8C, 12, and 13 is essential for a clean reconciliation and zero mismatches in Table 8D. Businesses should start reconciling monthly, utilize the download utilities provided on the portal, and finalize their filings well before the deadline to stay fully compliant.