FAQ’s on GSTR 9 & 9C Changes FY 2024-25

Summary of FAQ’s on GSTR 9 & 9C Changes FY 2024-25

Here’s a one-liner FAQ summary of the “FAQ on GSTR-9/9C for FY 2024-25” document:

1. Enabling: GSTR-9/9C auto-enables once all GSTR-1 & 3B for FY 2024-25 are filed.
2. Pending Returns: GSTR-9 won’t enable if any GSTR-1/3B is pending.
3. Table 8A: Auto-populates from GSTR-2B (FY 2024-25 + invoices till Oct 2025).
4. IMS Impact: IMS actions don’t affect GSTR-9 directly; data flows via GSTR-2B.
5. GSTR-1A: Data from GSTR-1A now included in Tables 4 & 5.
6. Table 6A1: Captures prior-year ITC claimed in FY 2024-25 (excluding Rule 37/37A).
7. Same-year Claim-Reversal-Reclaim: Report in 6B, 7, 6H respectively.
8. Prior-year Reclaim: Report in 6A1 or 6H based on Rule 37/37A reason.
9. Next-year Reclaim: Report in 13 and next-year 6A1 / 6H as applicable.
10. Table 6M: No change – only label aligned for ITC 01/02/02A.
11. 8A Excel: Downloadable invoice-wise detail available on GSTR-9 dashboard.
12. 8A Excel vs Online: May differ for RCM, amendments, PoS changes, etc.
13. Supplier Amendments: Reflected in 8A as per latest GSTR-1/1A/IFF records.
14. Next-FY Reporting: FY 24-25 invoices filed till Oct 2025 auto-populate in 8A.
15. Table 8C: Shows missed FY 24-25 ITC claimed in next FY.
16. Reclaimed ITC: Not to be shown in 8C – report only in 13.
17. 8C Reporting Cases: ITC first-time availed in next FY till specified date.
18. 8B Change: Now auto-populates only from 6B; 6H delinked to avoid mismatch.
19. Imports: FY 24-25 imports with next-FY ITC go to Table 8H1 + 13.
20. Tax Payable: Auto-takes net liability from GSTR-3B (Table 6.1).
21. Tables 12 & 13: Label change only – no change in reporting.
22. HSN Details: New Excel download for Table 17 reporting.
23. 65% Concessional Rate: Removed from Tables 17 & 18.
24. Late Fee (GSTR-9C): Auto-calculated from due date till filing of 9 & 9C.
25. Rule 37/37A Reclaim: Treated as ITC of the year in which it’s reclaimed.

For Detailed GSTN advisory refer here