GSTN’s Consolidated FAQs on GSTR-9/9C FY 2024-25

GSTN has issued Consolidated FAQs on GSTR-9 and GSTR-9C for FY 2024-25 on 17 December 2025. These FAQs consolidate and supersede the earlier clarifications issued on 16 October 2025 and 4 December 2025. The consolidated document is intended to remove ambiguity, reduce errors in annual return filing, and align taxpayer reporting with system-driven auto-population.

Annual return filing under GST has always been data intensive. With multiple monthly returns, amendments, reversals, reclaims, and cross-financial-year adjustments, taxpayers often struggle to decide where a particular figure should finally be reported in GSTR-9 or GSTR-9C.

This article summarises and explains each concept so that registered persons can confidently meet their obligation to file GSTR-9 and GSTR-9C for financial year 2024-25.

When Will GSTR-9 and GSTR-9C Be Enabled for FY 2024-25?

One of the most common questions taxpayers have is: “When can I file my GSTR-9 or GSTR-9C for FY 2024-25?”

The answer is straightforward: GSTR-9 and GSTR-9C for FY 2024-25 will only be enabled in the GST portal after all your due GSTR-1 and GSTR-3B returns for the financial year have been successfully filed.

What Happens If GSTR-1 or GSTR-3B Is Pending?

If any of your GSTR-1 or GSTR-3B returns for FY 2024-25 are still pending, the system will not enable the option to file GSTR-9. This is because Tables 4, 5, 6, 8, and 9 of GSTR-9 are auto-populated based on the data you’ve already submitted in GSTR-1, GSTR-1A, GSTR-2B, and GSTR-3B.

Key Takeaway: Ensure all your monthly or quarterly returns are filed before attempting to access GSTR-9 or GSTR-9C. This will save you from unnecessary delays and complications.

Understanding Auto-Population in GSTR-9

Auto-population is a critical feature of GSTR-9 that helps reduce manual data entry and minimizes errors. But how exactly does it work?

Which Tables Are Auto-Populated?

1. Table 4 and Table 5: These tables pull data from your GSTR-1, GSTR-1A, and Invoice Furnishing Facility (IFF) filings. They primarily cover outward supplies and amendments made during the financial year.
2. Table 6: This table is populated from your GSTR-3B returns, specifically focusing on Input Tax Credit (ITC) claims made throughout the year.
3. Table 8A: This is one of the most important tables, as it captures inward supplies based on GSTR-2B. It includes all the invoices and credit notes that are eligible for ITC, ensuring that your claims are accurate and verified.
4. Table 8C: This table is designed to capture ITC that was missed in the current financial year but claimed in the next financial year within the specified timeframe.

Why Is Auto-Population Important?

Auto-population reduces the risk of errors and ensures that the data in your annual return matches what you’ve already reported in your monthly or quarterly returns. However, it’s still essential to review these auto-populated figures carefully. Discrepancies can arise due to amendments, reversals, or delays in supplier filings, and these need to be addressed before final submission.

Decoding Table 8A of GSTR-9

Table 8A is often a source of confusion for many taxpayers. Let’s break it down in detail.

What Does Table 8A Include?

Table 8A is auto-populated from GSTR-2B, which is a static statement generated for each taxpayer based on the invoices and credit notes uploaded by their suppliers. For FY 2024-25, Table 8A will include:

• All inward supplies pertaining to FY 2024-25 that appear in GSTR-2B of FY 2024-25.
• Invoices from April 2025 to October 2025 (the beginning of the next financial year) if they relate to transactions from FY 2024-25.
• Exclusion of invoices from the previous financial year (FY 2023-24) that appear in GSTR-2B between April 2024 and October 2024.

Differences Between Table 8A (Excel) and Table 8A (Online)

Taxpayers often notice discrepancies between the Excel download of Table 8A and the online version. Why does this happen?

1. Outward Supplies Under RCM: These may appear in the Excel version but not in the online version of Table 8A.
2. Amendments in Supplier’s GSTR-1/1A/IFF: If a supplier amends an invoice to change the financial year, it may appear in the Excel sheet but not online.
3. Place of Supply (PoS) Changes: If the Place of Supply is amended from inter-state to intra-state (or vice versa), the invoice may become ineligible for ITC. Such records will appear in the Excel sheet but not in the online Table 8A.

Important Note: The online version of Table 8A is considered the final and accurate representation. The Excel sheet may contain additional records for reference, but the online data is what matters for compliance.

Impact of IMS Dashboard Actions on GSTR-9

The Invoice Matching System (IMS) is a tool that helps taxpayers accept, reject, or modify invoices uploaded by their suppliers. But does it affect GSTR-9?

Does IMS Directly Impact GSTR-9?

The short answer is no. The IMS dashboard does not have a direct impact on GSTR-9. However, the documents or records that are accepted or deemed accepted in IMS will appear in GSTR-2B. Since Table 8A of GSTR-9 is populated from GSTR-2B, these records will indirectly reflect in your annual return.

Key Takeaway: While IMS itself doesn’t change GSTR-9, the invoices you accept or modify in IMS will influence the data in GSTR-2B, which in turn affects Table 8A of GSTR-9.

Reporting Input Tax Credit (ITC) in GSTR-9

Input Tax Credit is one of the most critical and complex aspects of GST compliance. How you report ITC in GSTR-9 can significantly impact your tax liability and compliance status.

How Is ITC Reported in GSTR-9?

ITC reporting in GSTR-9 is structured across multiple tables, each serving a specific purpose:

1. Table 6A: This table is auto-populated from Table 4A of GSTR-3B and represents the total ITC availed during the financial year.
2. Table 6A1: This captures ITC from the preceding financial year (FY 2023-24) that was claimed in the current financial year (FY 2024-25). However, it excludes ITC reclaimed under Rule 37 or Rule 37A.
3. Tables 6B to 6H: These tables break down the ITC availed during the current financial year into specific categories, such as inward supplies, imports, and ITC reclaimed.
4. Table 7 (7A to 7H): This is where you report ITC reversals due to various reasons, such as non-payment to suppliers, ineligible credits, or blockages under GST rules.

What If ITC Is Claimed, Reversed, and Reclaimed in the Same Financial Year?

Let’s consider a practical example to understand this scenario better:

Example: Mr. A claims Rs. 100 (IGST) as ITC in April 2024. However, due to non-payment to the supplier within 180 days, he reverses this ITC in October 2024 as per Rule 37 of CGST Rules, 2017. Later, in March 2025, Mr. A makes the payment and reclaims the ITC.

Here’s how this should be reported in GSTR-9 for FY 2024-25:

• Original Claim: Report in Table 6B of GSTR-9.
• Reversal: Report in Table 7A of GSTR-9.
• Reclaim: Report in Table 6H of GSTR-9.

This ensures that all three events, i.e. claim, reversal, and reclaim, are accurately reflected in the annual return.

What If ITC Is Claimed in FY 2024-25 but Reclaimed in FY 2025-26?

If the reclaim happens in the next financial year (FY 2025-26), the reporting changes slightly:

• Original Claim: Report in Table 6B of GSTR-9 for FY 2024-25.
• Reversal: Report in Table 7 (7A to 7H) of GSTR-9 for FY 2024-25.
• Reclaim: Report in Table 13 of GSTR-9 for FY 2024-25 and in Table 6A1 of GSTR-9 for FY 2025-26.

Why Table 13? Because Table 13 captures ITC availed in the next financial year, ensuring that your records remain consistent across both years.

Understanding Table 6A1: ITC of Preceding Financial Year

Table 6A1 is specifically designed to capture ITC from the preceding financial year (FY 2023-24) that was claimed in the current financial year (FY 2024-25).

What Should Be Reported in Table 6A1?

• ITC pertaining to FY 2023-24 that was claimed in FY 2024-25 (excluding ITC reclaimed under Rule 37 or Rule 37A).
• ITC that was reversed in FY 2023-24 but reclaimed in FY 2024-25 for reasons other than Rule 37/37A.

What Should Not Be Reported in Table 6A1?

• ITC reclaimed under Rule 37 or Rule 37A in FY 2024-25. Such ITC should be reported in Table 6H instead.

Example: If Mr. B had claimed and reversed ITC in FY 2023-24 but reclaimed it in FY 2024-25 due to a circular or notification (not Rule 37/37A), this ITC should be reported in Table 6A1.

However, if the reclaim was due to Rule 37/37A, it should not appear in Table 6A1. Instead, it should be reported in Table 6H of GSTR-9 for FY 2024-25.

Table 8C: ITC Availment in the Next Financial Year

Table 8C is a new addition that captures ITC pertaining to FY 2024-25 but availed in FY 2025-26 within the specified time period.

What Does Table 8C Include?

• Missed ITC from FY 2024-25 that was not claimed during the year but was availed in GSTR-3B of the next financial year (FY 2025-26).
• Supplies reported by the supplier in GSTR-1 between April 2025 and October 2025 (after the end of FY 2024-25).

What Does Table 8C Exclude?

• ITC that was claimed and reversed in FY 2024-25 but reclaimed in FY 2025-26. Such ITC should not be reported in Table 8C. Instead, it should be reported in Table 13 of GSTR-9 for FY 2024-25.

Example: If Mr. C missed claiming ITC for an invoice from January 2025 but claimed it in April 2025 (FY 2025-26), this ITC should be reported in Table 8C of GSTR-9 for FY 2024-25.

Late Fees Calculation in GSTR-9C

Filing GSTR-9C, the reconciliation statement, comes with its own set of deadlines and late fees. Understanding how these fees are calculated can help you avoid unnecessary penalties.

When Is the Due Date for GSTR-9 and GSTR-9C?

The due date for filing GSTR-9 and GSTR-9C for FY 2024-25 is 31st December 2025.

How Are Late Fees Calculated?

Late fees are auto-calculated by the GST portal based on the number of days delayed from the due date.

1. For GSTR-9: If filed after 31st December 2025, late fees apply from 1st January 2026 until the actual filing date.
2. For GSTR-9C: Late fees are calculated from the later of the two dates:
   • The due date of GSTR-9 (31st December 2025).
   • The actual filing date of GSTR-9.

Example 1: If GSTR-9 is filed on 25th December 2025 (within the due date) and GSTR-9C is filed on 7th January 2026, a 7-day late fee applies for GSTR-9C.

Example 2: If GSTR-9 is filed on 5th January 2026 (5 days late) and GSTR-9C is filed on 7th January 2026, the total late fee is for 7 days (5 days for GSTR-9 + 2 days for GSTR-9C).

Key Takeaway: File both GSTR-9 and GSTR-9C before the due date to avoid late fees. If you miss the deadline, ensure GSTR-9C is filed immediately after GSTR-9 to minimize penalties.

RCM Liabilities and ITC Reporting

Reverse Charge Mechanism (RCM) is a unique aspect of GST where the recipient of goods or services is liable to pay tax instead of the supplier. Reporting RCM transactions correctly is crucial for compliance.

What If RCM Liability Is Paid in the Next Financial Year?

If you paid GST under RCM for FY 2024-25 but reported and paid it in GSTR-3B of FY 2025-26, where should it be reported?

According to CBIC’s clarification, RCM liability should be reported in the GSTR-9 of the financial year in which it was paid.

Example: If you received services in March 2025 (FY 2024-25) but paid RCM in April 2025 (FY 2025-26), this liability should be reported in GSTR-9 for FY 2025-26, not FY 2024-25.

Why Is This Important?

Reporting RCM liabilities in the correct financial year ensures that your ITC claims and tax payments are accurately reflected in your annual returns. Misreporting can lead to discrepancies, notices, or penalties from tax authorities.

Changes in Table Labels and Their Impact on Reporting

GSTN occasionally updates table labels in GSTR-9 and GSTR-9C to improve clarity and alignment with GST laws. For FY 2024-25, several labels have been revised. Let’s explore what these changes mean for taxpayers.

Table 6M: Reporting ITC Through ITC-01, ITC-02, and ITC-02A

Previously, Table 6M had a slightly different label, but the reporting requirement remains the same. It should include ITC claimed through forms ITC-01, ITC-02, and ITC-02A.

What Are These Forms?

• ITC-01: Used for claiming ITC on inputs sent for job work.
• ITC-02: Used for transfer of ITC when there’s a change in the constitution of a business (e.g., merger, demerger).
• ITC-02A: Used for transfer of ITC in cases of sale, merger, or amalgamation.

Key Takeaway: Ensure that all ITC claimed through these forms is accurately reported in Table 6M to avoid mismatches.

Tables 12 and 13: Reporting ITC Reversals and Availments in the Next FY

The labels for Tables 12 and 13 have been updated, but their purpose remains unchanged:

• Table 12: Captures ITC reversed in the next financial year.
• Table 13: Captures ITC availed in the next financial year.

Example: If you reversed ITC in April 2025 (FY 2025-26) for a transaction from FY 2024-25, this reversal should be reported in Table 12 of GSTR-9 for FY 2024-25.

Similarly, if you availed ITC in April 2025 (FY 2025-26) for an invoice from FY 2024-25, this should be reported in Table 13 of GSTR-9 for FY 2024-25.

Non-GST Purchases and E-Commerce Operators

Do Non-GST Purchases Need to Be Reported in GSTR-9?

No, non-GST purchases do not have a designated table in GSTR-9. Therefore, they do not need to be reported in your annual return.

Who Needs to Report in Table 4G1?

Table 4G1 is specifically for e-commerce operators who are liable to pay tax under Section 9(5) of the CGST Act. If you’re an e-commerce operator collecting Tax Collected at Source (TCS), this table is where you report those details.

Key Takeaway: If you’re not an e-commerce operator, you can skip Table 4G1.

Conclusion: Your Roadmap to Stress-Free GSTR-9 and GSTR-9C Filing

Filing GSTR-9 and GSTR-9C for FY 2024-25 doesn’t have to be daunting. By understanding the auto-population rules, ITC reporting nuances, and compliance deadlines, you can navigate the process with confidence.

Key Steps to Remember:

1. File All Pending Returns: Ensure GSTR-1 and GSTR-3B for FY 2024-25 are filed before accessing GSTR-9.
2. Review Auto-Populated Data: Cross-verify Tables 4, 5, 6, 8A, and 8C with your records to avoid discrepancies.
3. Report ITC Accurately: Use Tables 6A, 6A1, 6B-6H, and 7 to report claims, reversals, and reclaims correctly.
4. Mind the Deadlines: File GSTR-9 by 31st December 2025 and GSTR-9C immediately after to avoid late fees.
5. Consult a Professional: If you’re unsure about any aspect, seek guidance from a GST practitioner or chartered accountant.

By following this guide, you’ll be well-equipped to file your annual GST returns accurately and efficiently.

Frequently Asked Questions (FAQs)

1. When will GSTR-9 and GSTR-9C be enabled for FY 2024-25?

GSTR-9 and GSTR-9C will be enabled only after all GSTR-1 and GSTR-3B returns for FY 2024-25 are filed. If any returns are pending, the system will not allow you to access these forms.

2. What is Table 8A in GSTR-9, and how is it populated?

Table 8A captures inward supplies eligible for ITC based on GSTR-2B. It includes invoices from FY 2024-25 and those reported by suppliers between April 2025 and October 2025 for FY 2024-25 transactions.

3. How should I report ITC that was claimed, reversed, and reclaimed in the same financial year?

• Original Claim: Report in Table 6B.
• Reversal: Report in Table 7 (7A to 7H).
• Reclaim: Report in Table 6H.

4. What is the late fee for delayed filing of GSTR-9C?

Late fees are auto-calculated from the due date (31st December 2025) until the filing date. If GSTR-9 is filed late, the late fee for GSTR-9C starts from the GSTR-9 filing date.

5. Where should RCM liability paid in the next financial year be reported?

RCM liability should be reported in the GSTR-9 of the financial year in which it was paid, not the year in which the transaction occurred.

Final Thoughts

Filing GSTR-9 and GSTR-9C can seem complex, but with the right guidance, it becomes manageable. Use this comprehensive guide, which mainly based on GSTN’s Consolidated FAQs dated 17/12/2025, as your go-to resource for clarification on issues relating to GSTR-9 and GSTR-9C for FY 2024-25.

For official compliance, always refer to the latest GST laws, rules, and notifications. If in doubt, consult a tax professional to ensure accuracy and avoid penalties.

For detailed/official guidance, please refer: