FAQs on GSTR -9/9C for FY 2024-25
GST
Dated:- 5-12-2025
Additional list of Frequently Asked Question along with the response has been compiled in response to comment received from various channel. The additional FAQ dt 4-12-2025 is intended to further assist the Taxpayer in better understanding of various Tables of GSTR-9/9C and their key aspects – such as reporting of various values in Tables.
S.No
Query
GSTN Reply
1
If I paid GST on RCM for FY24-25 in GSTR 3B of FY25-26. Should this liability and ITC of RCM be reported in GSTR 9 of FY 2024-25 or FY 2025-26?
This RCM Liabilities and ITC on said RCM transaction should be reported in GSTR-9 of FY 2025-26.
Explanation- As clarified by CBIC vide Press release dated 3rd July 2019, the RCM Liability may be reported in the year, in which it was paid along with applicable interest (if any). Relevant extract of the said press release –
g) Reverse charge in respect of Financial Year 2017-18 paid during Financial Year
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is no mention of how to show ITC of 23-24 reverse in 24-25 in table 7.
The ITC claimed for FY 2023-24 in the FY 2024-25 needs to be reported in 6A1.
However, ITC reversal of FY 2023-24, reported in GSTR 3B for FY 2024-25, need not to report in the Table 7 of GSTR 9 of FY 2024-25.
Table 6B to table 6H and Table 7A to table 7H will contain the details of ITC for the current year only (2024-25)
3.
Table 12B of GSTR-9C for FY 2024-25 becomes reductant as Table 7J of GSTR 9 of FY 2024-25 does not consider the ITC of FY 2023-24 claimed or reversed in FY 24-25
Table 12B capture the ITC booked in earlier FY and claimed in current FY. Therefore, this amount will neither appear in Table 12A nor in Table 12E. Hence it appears that this FY, this may create a mismatch.
However, in case of any differences in Table 12F of GSTR 9C, taxpayer may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C.
4.
Table 7J of GSTR 9 does not consider 6A1 and therefore the amount i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
25 so ITC claimed in 3B of FY 24-25 which we need to report in 6A1 of FY 24-25.
So ideally it shouldn't be reported in Table 12B of GSTR 9C as there will be no unreconciled difference but if such ITC is taken in the books in FY 2024-25 instead of FYT 2- 023-24 then 12A of 9C will be high and 12E auto-populated from 7J of 9 will be less and there will be unreconciled difference in 12F for which we should give reasons or how to show this unreconciled difference?
ITC which pertain to FY 23-24 should not form part of Audited financial statement of 24-25. However, apparently the ITC amount as reported in Audited Financial Statement depends upon methodology adopted by taxpayer.
Accordingly, the value in Table 12A to 12C of GSTR 9C may be reported as per the accounting methodology adopted by taxpayer. However, if in case of any differences in the Table 12F of GSTR 9C, taxpayer may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C.
7.
Where is non-GST purc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =