Consolidated FAQs on GSTR -9/9C for FY 2024-25
GST
Dated:- 18-12-2025
GSTN has published series of FAQ on 16th Oct, 2025 and 4th Dec, 2025 for assisting the taxpayer in filing of Annual Return i.e., GSTR-9/9C. For convenience, the taxpayer may access Consolidated FAQs
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Document 1
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Consolidated FAQ on GSTR 9/9C for the FY 2024-25
GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
S.No.QueryGSTN Reply
1When my GSTR 9/9C for FY 2024-25 will be enabled?Once all the due returns in Form GSTR 1 and GSTR 3B for the FY 2024-25 is filed, GSTR 9/9C for FY 2024-25 will be enabled in the system automatically.
2If any GSTR 1 and GSTR 3B is pending for the FY 2024-25 then will my GSTR 9 is enabled?No GSTR 9 will not be enabled where any GSTR 1 and GSTR 3B is pending for FY 2024-25. All the relevant cells of Table 4,5,6,8 and 9 of GSTR 9 will be auto populated based on the statement / return filed by you i.e. GSTR 1/1A/IFF or GSTR 2B or GSTR 3B.
3What is
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auto population of value in Table 4/5 of GSTR 9?Yes, from FY 2024-25 the supplies added / amended through GSTR 1A will also be considered along with GSTR 1 and IFF for the purpose of auto population in Table 4, 5 of GSTR 9.
6What is table 6A1 and which amount is required to be reported?Table 6A1 of GSTR 9 for FY 2024-25 capture the ITC of preceding FY (2023-24) claimed by the recipient in the current FY (2024-25) till the specified time period and it is also included in Table 6A of GSTR 9 for FY 2024-25.
However, any ITC pertaining to FY 2023-24 or any other preceding financial years, which has been reclaimed during current FY (2024-25) on account of rule 37 / 37A will not be reported in Table 6A1 of GSTR 9.
Therefore, the amount calculated in Table 6A2 (6A minus 6A1) is the ITC pertaining to current FY (2024-25) which need to be bifurcated between 6B to 6H. As the ITC of preceding FY (2023-24) has been excluded through Table 6A1 therefore it will not create the difference in Table 6J
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has been reclaimed in March 2025 as payment
has been made on 4th March 2025. The reporting will be in the GSTR 9 for FY 2024-25 as under –
1. Original claim in Table 6B of GSTR 9 for FY 2024-25 2. Reversal of same in Table 7A of GSTR 9 for FY 2024- 25 3. Reclaim in Table 6H of GSTR 9 for FY 2024-25
Example 2 – Mr A has claimed Rs 100 (IGST) in the month of April 2024 and reversed the same in April 2024 due to non- receipt of goods as per Circular No. 170/02/2022-GST 6th July 2022. The same has been reclaimed in May 2024 as goods has been received on 4th May 2024. The reporting will be in the GSTR 9 for FY 2024-25 as under – 1. Original claim in Table 6B of GSTR 9 for FY 2024-25 2. Reversal of same in Table 7H of GSTR 9 for FY 2024- 25 3. Reclaim in Table 6H of GSTR 9 for FY 2024-25
8How the value of ITC will be reported if ITC pertaining to FY 2023- 24 has been claimed, reversed in FY 2023- 24 and reclaimed in the FY 2024-25?ITC pertaining to preceding FY (2023-24) which has been clai
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S TAX NETWORK (A Government Enterprise)
Consolidated FAQ on GSTR 9/9C for the FY 2024-25
(due to rule 37/37A) in the current FY (2024-25) then such reclaimed ITC should not be reported in Table 6A1 of GSTR 9 for FY 2024-25. This needs to be reported in Table 6H of GSTR 9 for FY 2024-25.
9How the value of ITC will be reported if ITC pertaining to FY 2024- 25 has been claimed, reversed in FY 2024- 25 and reclaimed in the FY 2025-26?Table 6A of GSTR 9, is auto populated from Table 4A (1 to 5) of GSTR 3B for entire FY from April 2024 to March 2025. As ITC was claimed and reversed in the FY 2024-25 itself then it will be reported in table 6B and reversal in Table 7 of GSTR 9. In such cases these two events should be reported as below –
· claim should be reported in Table 6B, . reversal should be reported in Table 7 (Table 7A to 7H, as the case may be).
For the reclaim the procedure will be based on whether reclaim is on account of rule 37/37A or reason otherwise, as below –
A. If the I
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Reversal of same shall be reported in Table 7H of GSTR 9 for FY 2024-25
3. Shall not report reclaim amount in Table 8C of GSTR 9 for FY 2024-25
4. Reclaim shall be reported in table 13 of GSTR 9 for FY 2024-25
5. Reclaim shall be reported in table 6A1 in next FY 2025- 26 (in GSTR 9 of next Year).
Example 2 – If any ITC of current FY 2024-25 was claimed and reversed in the FY 2024-25 but reclaimed (due to rule 37/37A) in the next FY 2025-26 then such ITC will be reported in GSTR 9 as under –
1. Original claim shall be reported in Table 6B of GSTR 9 for FY 2024-25
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GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
Consolidated FAQ on GSTR 9/9C for the FY 2024-25
2. Reversal of same shall be reported in Table 7A (rule 37) or 7A1 (rule 37A) of GSTR 9 for FY 2024-25 3. Reclaim shall not to be reported in table 8C and 13 of GSTR 9 for FY 2024-25 C. Reclaim shall be reported in table 6H of GSTR 9 for FY 2025-26 (in GSTR 9 of next Year).
10Whether there are any chan
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rmal charge and amended to reverse charge then it will appear in Table 8A excel (B2B and B2BA sections of excel sheet) but not appear in Table 8A online 3. Outward supplies (where recipient and supplier belongs to different states) reported as IGST and subsequently PoS is amended as Supplier state and hence CGST and SGST was charged. This record is ineligible for ITC due to PoS Rule, and it will appear in Table 8A excel (B2B as ITC eligibility Yes and B2BA as ITC eligibility No) but not appear in Table 8A online 4. Outward supplies amended from FY 2024-25 to FY 2025-26 then it will appear in Table 8A excel (B2B sections of excel sheet) but not appear in Table 8A online 5. Outward supplies amended from FY 2025-26 to FY 2024-25 then it will appear in Table 8A excel (B2BA sections of excel sheet) and will appear in Table 8A online
It may be noted that 8A online is correctly populated whereas there are some additional records may present in Table 8A excel on account of above-mentioned poin
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versa, if any invoice pertains to FY 25-26 but later on Invoice date was preponed to FY 24-25 the record will be auto populated in table 8A excel (under B2BA section) and Online Table 8A of GSTR 9 for FY 2024- 25.
Example 2 – Original Invoice was added in GSTR 1 for January 2025 with Rs 100 (IGST) and subsequently supplier has amended the invoice to Rs 120 (IGST) in Feb 2025. After amending the value, Table 8A online will be populated with Rs 120(IGST). However, the Table 8A excel will have this record in B2B sections of excel sheet as Rs 100 (IGST) and B2BA sections of excel sheet as Rs 120 (IGST).
Example 3 – Mr A is registered in Maharashtra has issued invoice with IGST to Mr B (registered in Delhi) in the GSTR 1 for January 2025. As this was eligible record for FY 2024-25 hence it will appear in the table 8A (Excel and Online) of GSTR 9 for FY 2024-25. Now supplier has amended the place of supply as Maharashtra in the GSTR 1 of Feb 2025 and therefore the CGST and SGST is levied on
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3B for corresponding tax period by the recipient as ITC to be claimed by the recipient in his GSTR 3B. Example- If my supplier reported the Invoices for FY 2024- 25 in the GSTR 1 of next FY (between April 2025 to October 2025) i.e. till the specified time period. Then, it is the part of GSTR 2B of recipient as eligible ITC. Now, this invoice will be visible to taxpayer in table 8A of GSTR 9 for FY 2024-25 once the taxpayer files the GSTR 3B for the corresponding tax period.
15What is Table 8C of
GSTR 9?Table 8C contain data of ITC of current FY which is availed in next
FY within the specified time period. This table shall not include any ITC which was claimed (reported in table 4A of GSTR 3B) and reversed (Reported in 4B of GSTR 3B) in the current FY and reclaimed in next FY till the specified time period. Hence the Table 8C only contain the missed ITC of current FY (2024-25) which is claimed in GSTR 3B of next FY till the specified time period.
16Whether table 8C will have the ITC wh
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8C contain data of ITC of current FY which is availed in next
FY within the specified time period. This table shall not include any ITC which was claimed (reported in table 4A of GSTR 3B) and reversed (Reported in 4B of GSTR 3B) in the current FY and reclaimed in next FY till the specified time period. Hence the Table 8C only contain the missed ITC of current FY (2024-25) which is claimed in GSTR 3B of next FY till the specified time period.
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Consolidated FAQ on GSTR 9/9C for the FY 2024-25
GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
17In what cases, ITC shall be reported in Table 8C of GSTR 9?Amount will be reported in table 8C only when 1. The ITC pertaining to the FY 2024-25 which is part of GSTR 2B and auto populated in Table 8A of GSTR 9 but which has not been claimed by the recipient during the FY 2024-25 and hence he is availing the corresponding ITC first time in table 4A5 of GSTR 3B of next FY (2025-26) till the specified time period. 2. The
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aimed the ITC in the GSTR 3B for April 2025 (In table 4A5 of GSTR 3B). This ITC is auto populated in Table 8A of GSTR 9 of FY 2024-25 and which has been claimed first time in next year till the specified time period so it will be reported in the Table 8C and Table 13 of GSTR 9 of FY 2024-25
18Will the Label Changes for Table 8B and delinking of table 6H from Table 8B in the auto population create any difference in Table 8D?From FY 2024-25 Table 8B will auto populate based on amount reported in Table 6B only. Amount reported in the Table 6H will not be part of Table 8B. ITC which is reclaimed by the recipient, will not appearing in GSTR 2B again and hence it will not be auto populated in Table 8A. As, the ITC reclaimed is also not required to be reported in the Table 8C. Therefore, delinking of Table 6H with 8B will mitigate the possibility of causing difference in Table 8D of GSTR 9.
19Goods have been imported in FY 24-25 however the ITC has been taken in FY 2025- 26 how this will be r
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x payable column of Table 9. Further tax payable column of Table 9 of GSTR 9 is kept editable and therefore taxpayer may change the value, if required.
21Whether label change to Table 12 and table 13 does have any change in the reporting?Change in the Label of Table 12 and table 13 does not make any difference in the reporting compared to any preceding financial years. Table 12 captures the ITC of the financial year (2024-25) reversed in the next financial year. Table 13 captures the ITC of the financial year (2024-25) availed in the next financial year.
22Will there be any additional facility for filing the HSN details in Table 17 of GSTR 9 for FY 2024-25To facilitate the taxpayer, additional excel sheet named as `DOWNLOAD TABLE 12 of GSTR 1/1A HSN DETAILS' is provided having the consolidated details of Tabel 12 of GSTR 1 and additional sheet have also been provided in the same excel sheet having the details of HSN in the format of Table 17 of GSTR 9. This will facilitate the taxpayer
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ure such late fee payable under Section 47(2).
The late fee shall be leviable for the period starting from the due date of furnishing the annual return till the date of filing of GSTR 9 for annual return.
The late fee for GSTR 9C will be calculated from date of filing of GSTR 9 or due date of filing of Annual return, whichever is later till the filling of GSTR-9C.
These late fees will be auto calculated by the system based on the date filing of GSTR 9 and 9C.
Example 1 – If GSTR 9 is furnished on 25th December 2025 (due date 31st December 2025) and GSTR 9C is furnished on 7th January 2026. Then no late fees is levied for GSTR 9 as it is furnished within due date. However late fees for 7 days (delay in furnishing of GSTR 9C) is auto populated in GSTR 9C.
Example 2 – If GSTR 9 is furnished on 5th January 2026 (due date 31st December 2025) and GSTR 9C is furnished on 7th January 2026. Then total late fees leviable is for 7 days which will be auto populated by the system as For 5 days at t
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interest (if any). Relevant extract of the said press release – g) Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19: Many taxpayers have requested for clarification on the appropriate column or table in which tax which was to be paid on reverse charge basis for the FY 2017-18 but was paid during FY 2018-19. It may be noted that since the payment was made during FY 2018-19, the input
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Consolidated FAQ on GSTR 9/9C for the FY 2024-25
GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
tax credit on such payment of tax would have been availed in FY 2018-19 only. Therefore, such details will not be declared in the annual return for the FY 2017-18 and will be declared in the annual return for FY 2018-19. If there are any variations in the calculation of turnover on account of this adjustment, the same may be reported with reasons in the reconciliation statement (FORM GSTR-9C).
27Ineligible ITC of 23-24, availed in FY 24-25 (Tab
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is FY, this may create a mismatch. However, in case of any differences in Table 12F of GSTR 9C, taxpayers may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C.
29Table 7J of GSTR 9 does not consider 6A1 and therefore the amount in Table 7] does not match with the Table 4C of GSTR 3B of FY 2024-25,Table 4C of GSTR 3B may contain the ITC of FY 2023-24 claimed or reversed in FY 2024-25. However, the Table 7] of GSTR 9 shows the net ITC pertaining to the current FY only (2024-25). Therefore, there it may create differences between Table 4C of GSTR 3B and Table 7J of GSTR 9, in cases where ITC of preceding FY (2023-24) was reported in GSTR 3B of current FY (i.e. 2024-25).
30Can you guide whether ITC reversed during 24-25 pertaining 23-24, how to disclose the same in GSTR-9? whether it is to be reduced from Table 6A1 of GSTR-9 or table 7 or should not beITC pertaining to 2023-24 which has been reversed in GSTR 3B of 2024-25 then such reversal will not be reporte
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ial 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 Table 12F of GSTR 9C, taxpayer may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C.
32Where is non-GST purchase reported in GSTR 9?As there is no specified table in the notified Form GSTR 9, for reporting the Non-GST Purchase hence not required to be reported in the GSTR 9.
33Whether Table 4G1 of GSTR 9 to be reported by e commerce operator only?Table 4G1 of GSTR 9 to be reported by e commerce operator liable to pay the Tax under section 9(5) of CGST Act.
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GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
Consolidated FAQ on GSTR 9/9C for the FY 2024-25
Example –
ParticularExample 1Example 2Example 3
Claim – Reversal and
reclaim all three are in same FY 24-25) Assume Amount of ITC is Rs 120Claim and Reve
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ancial year =(A-A1)2401200120120
Table 6B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)120120120
Table 6H Amount of ITC reclaimed under the provisions of the Act120120
Table 6I Sub total (B to H above)2401200120120
Table 6J Difference (I – A2 above)00000
Claim – Reversal and
reclaim all three are in same FY 24-25) Assume Amount of ITC is Rs 120
Claim and Reversal in
FY 24-25; Reclaim in FY 25-26 (Reason other than Rule 37/37A for e.g. Circular No. 170/02/2022-GST 6th July 2022)
9
GSTR forFY
FY 2025- 26*
2024-
GSTR 9
25
forGSTR 9
for FY 2025- 26*
NIL [as the ITC pertain to
current FY only]
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GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)
Consolidated FAQ on GSTR 9/9C for the FY 2024-25
Table 7A / 7A1 7A – As per Rule 37 / 7A1 – As
per Rule 37A(Report in applicable
120 rows from 7A to 7H as120
Table 7H Other reversalper the reason of
reversal)120
Table 8A ITC as per GS
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