GST Annual Return GSTR-9 and Reconciliation Statement GSTR-9C: GSTN Clarifies FAQs for FY 2024-25

By Manu Sharma | October 17, 2025

The Goods and Services Tax Network (GSTN) has released an updated set of Frequently Asked Questions (FAQs) to help taxpayers navigate the filing of Annual Returns (GSTR-9) and Reconciliation Statements (GSTR-9C) for the financial year 2024-25. The clarifications focus on auto-population, Input Tax Credit (ITC) adjustments, table-wise reporting changes, and late fee computation under Section 47(2) of the CGST Act.

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When and How GSTR-9 and GSTR-9C Will Be Enabled

Taxpayers can access GSTR-9 and GSTR-9C forms once all corresponding GSTR-1 and GSTR-3B returns for FY 2024-25 are filed. Pending returns will block access to the annual return forms. Auto-populated data for Tables 4, 5, 6, 8, and 9 will be drawn directly from submitted GSTR-1/1A/IFF, GSTR-2B, and GSTR-3B returns.

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Key Table-Wise Updates

Table 8A now captures inward supply details from GSTR-2B, including invoices from April–October 2025 while excluding FY 2023-24 invoices appearing in FY 2024-25. GSTN has introduced an “8A Excel Download” option for detailed invoice review. Differences between Excel and online UI may arise due to reverse charge adjustments or mismatched place-of-supply entries, but the online Table 8A is the correct reference for filing.

Tables 6A1 and 6A2 now separately identify ITC from the preceding FY (2023-24) to prevent double reporting. ITC claimed, reversed, and reclaimed in the same year must be properly classified under Tables 6B, 7A–7H, and 6H, depending on the reversal reason (Rule 37, 37A, or others).

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Reporting ITC Across Financial Years

GSTN clarified rules for ITC adjustments across fiscal years:

• ITC claimed in FY 2024-25 but reclaimed in FY 2025-26 will depend on the reason for reclaim.

  • Under Rule 37/37A: reported in Table 6H of the next year.

  • Otherwise: reported in Table 13 of FY 2024-25 and Table 6A1 of FY 2025-26.

• Table 8C now includes only missed ITC of FY 2024-25 claimed in GSTR-3B of FY 2025-26.

• Imports reported in FY 2024-25 but ITC availed in FY 2025-26 are to be declared in Table 8H1, ensuring reconciliation in Table 8I shows nil difference.

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Label and Functional Updates

GSTN has updated table labels for statutory compliance:

• Table 6M now includes ITC availed through ITC-01, 02, and 02A.

• Table 8B delinked from Table 6H to prevent mismatches.

• Concessional 65% rate checkbox removed from Tables 17 and 18.

• New HSN Download Tool consolidates Table 12 data from GSTR-1/1A to simplify Table 17 filing.

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Late Fee Computation for GSTR-9C

Under Section 47(2) (Circular No. 246/03/2025-GST), late fees apply separately for GSTR-9 and GSTR-9C. A new Table 17 – “Late Fee Payable and Paid” is introduced in GSTR-9C, auto-calculated from the due date of GSTR-9 until actual filing of GSTR-9C.

Example:

• GSTR-9 filed on 25 Dec 2025 (before due date 31 Dec) and GSTR-9C on 7 Jan 2026 → no late fee for GSTR-9; 7-day fee applies to GSTR-9C.

• Late filing of GSTR-9 will have fees calculated separately for both forms.

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ITC Reclaimed Year Clarification

ITC reclaimed under Rule 37/37A is treated as ITC of the year it is reclaimed, not the original invoice year. It must be declared in Table 6H of the relevant filing year.

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Conclusion:

The GSTN’s FAQs aim to simplify filing for FY 2024-25, clarify ITC treatment across years, and ensure accurate reconciliation. Taxpayers should review these updates carefully to avoid discrepancies and late fees.