GSTN issues detailed Consolidated FAQs on GSTR-9 and GSTR-9C for FY 2024-25 to facilitate taxpayers

The Goods and Services Tax Network (GSTN) has issued a Consolidated Frequently Asked Questions (FAQs) dated December 17, 2025 on Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for the Financial Year 2024-25, with the objective of providing clarity to taxpayers and professionals on auto-population, Input Tax Credit (ITC) reporting, reversals, reclaims, late fees and new system-enabled features.

The detailed FAQs comprehensively address operational and reporting issues arising from system changes and amendments applicable from FY 2024-25 onwards.

Key Highlights of the Consolidated FAQs

1. Enabling of GSTR-9 / GSTR-9C

• • GSTR-9 and GSTR-9C for FY 2024-25 will be enabled automatically only after filing of all GSTR-1 and GSTR-3B returns for the relevant financial year.
  • In case any GSTR-1 or GSTR-3B remains pending, the annual return will not be enabled.

2. Auto-population of Annual Return

• • Tables 4, 5, 6, 8 and 9 of GSTR-9 will be auto-populated based on data filed in GSTR-1 / GSTR-1A / IFF, GSTR-2B and GSTR-3B.
  • From FY 2024-25 onwards, supplies added or amended through GSTR-1A will also be considered for auto-population in Tables 4 and 5.

3. Table 8A – ITC as per GSTR-2B

• • Table 8A captures inward supplies pertaining to FY 2024-25 as reflected in GSTR-2B.
  • It will include:
    • Invoices of FY 2024-25 appearing in GSTR-2B from April 2025 to October 2025, and
    • Exclude invoices of earlier financial years appearing during April–October of subsequent periods.
  • GSTN has also provided a downloadable invoice-wise Excel file titled “DOWNLOAD TABLE 8A DOCUMENT DETAILS” to enable easy reconciliation.

4. Differences between Table 8A (Online) and 8A (Excel)

• • Certain records such as outward supplies under Reverse Charge Mechanism (RCM), place of supply amendments and cross-year amendments may appear in Excel but not in the online table.
  • Taxpayers are advised that Table 8A (Online) is the authoritative auto-populated figure for annual return purposes.

5. Reporting of ITC – Major Clarifications

• • Table 6A1 has been introduced to capture ITC of preceding financial year (FY 2023-24) claimed in FY 2024-25, excluding ITC reclaimed under Rule 37/37A.
  • ITC pertaining to the current FY (2024-25) is required to be reported in Tables 6B to 6H.
  • ITC claimed, reversed and reclaimed within the same year must be reported distinctly:
    • Claim – Table 6B
    • Reversal – Table 7 (7A to 7H as applicable)
    • Reclaim – Table 6H

6. Treatment of ITC Reclaimed in Subsequent Years

• • ITC reclaimed under Rule 37/37A is treated as ITC of the year of reclaim, not the year of original invoice.
  • Such reclaimed ITC will always be reported in Table 6H of the year in which it is reclaimed.
  • Missed ITC of FY 2024-25, claimed for the first time in FY 2025-26 within the specified time period, will be reported in Table 8C and Table 13.

7. New Table for Import of Goods

• • A new row Table 8H1 has been introduced for reporting ITC on import of goods where IGST is paid in FY 2024-25 but ITC is claimed in FY 2025-26.
  • This ensures no mismatch in Table 8I.

8. Tax Payable – Table 9

• • Tax payable in Table 9 will be auto-populated from net liability reflected in Table 6.1 of GSTR-3B.
  • In cases of negative net liability, no auto-population will occur.
  • Table 9 remains editable to allow corrections by taxpayers.

9. Late Fee Provisions for GSTR-9C

• • As per Circular No. 246/03/2025-GST dated 30 January 2025, late fee under Section 47(2) of the CGST Act applies to delay in filing complete annual return, including both GSTR-9 and GSTR-9C.
  • A new Table 17 has been inserted in GSTR-9C to capture late fee payable and paid.
  • Late fees will be system-calculated automatically based on filing dates.

10. HSN Reporting and Other Changes

• • An additional Excel utility “DOWNLOAD TABLE 12 of GSTR-1/1A HSN DETAILS” has been provided to assist in filing Table 17 of GSTR-9.
  • The 65% concessional rate checkbox has been removed from Tables 17 and 18 of GSTR-9, as the concessional rate is no longer applicable.
  • Non-GST purchases are not required to be reported in GSTR-9 due to absence of a dedicated table.

11. Reporting of RCM Liability

• • Reverse Charge Mechanism (RCM) liability and corresponding ITC are to be reported in the annual return of the year in which the tax is paid, in line with earlier CBIC clarifications.

Conclusion

The consolidated FAQs aim to simplify annual return compliance, reduce mismatches and provide clarity on complex ITC scenarios, particularly those involving cross-year claims, reversals and reclaims. Taxpayers are advised to carefully refer to the FAQs while preparing GSTR-9 and GSTR-9C for FY 2024-25 and ensure alignment with system-generated data.

The FAQs are issued for educational and facilitative purposes, and for legal compliance, taxpayers should rely on the provisions of the GST law, rules and notifications.

The Complete FAQs can be accessed at: https://tutorial.gst.gov.in/downloads/news/combined_faq_on_gstr_9_and_9c_17122025.pdf

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