The financial year 2024‑25 is ending, and the annual GST compliance cycle is here. For regular GST taxpayers, this means filing the annual return (Form GSTR‑9) and the reconciliation statement (Form GSTR‑9C). This year’s compliance has several structural and reporting changes, and accuracy in data is critical to avoid late fees or department notices.
The GST Network (GSTN) released a consolidated FAQ document on 16th October 2025 and additional clarifications on 4th December 2025 to assist taxpayers. These FAQs clarify auto‑population, Input Tax Credit (ITC) reporting rules including Table 6A1, Table 8C, and changes in late‑fee computations. This blog distills those official FAQs into a simple, clear format you can use for reference.
FAQs on GSTR‑9/9C for FY 2024‑25
1] When will GSTR‑9/9C be enabled for filing?
GSTR‑9 & GSTR‑9C will be enabled only after all GSTR‑1 and GSTR‑3B returns for FY 2024‑25 are filed on the GST portal.
2] What happens if GSTR‑1 or GSTR‑3B is pending?
If any GSTR‑1 or GSTR‑3B remains pending for FY 2024‑25, GSTR‑9 will not be enabled. Auto‑population of tables depends on complete data from these returns.
3] How is Table 8A auto‑populated?
Table 8A of GSTR‑9 is auto‑populated from GSTR‑2B. It includes inward supplies of FY 2024‑25 that appear in GSTR‑2B between April and October 2025. It excludes FY 2023‑24 invoices from similar next‑year periods.
4] Does IMS Dashboard activity impact GSTR‑9?
No — the Invoice Management System (IMS) does not directly alter GSTR‑9 values. However, documents accepted on IMS impact GSTR‑2B and thus Table 8A.
5] Are GSTR‑1A amendments considered?
Yes. Supplies added or amended through GSTR‑1A are considered for auto‑populating Tables 4 and 5 along with GSTR‑1 and IFF.
6] What is Table 6A1?
Table 6A1 captures Input Tax Credit (ITC) of the preceding FY (2023‑24) that is claimed in FY 2024‑25 within the specified time limit. ITC re‑availed due to Rule 37/37A is excluded.
7–9] How to report ITC claimed, reversed, and reclaimed?
- Same FY: Claim → Table 6B; Reversal → Table 7; Reclaim → Table 6H.
- Prior FY ITC reclaimed in FY 2024‑25: Report in Table 6A1 (unless Rule 37/37A applies, then Table 6H).
- Reclaimed in FY 2025‑26: Report in Table 13 (non‑Rule 37/37A) or Table 6H (Rule 37/37A).
10] Table 6M update:
ITC claimed through Forms ITC01, ITC02, ITC02A must be reported in Table 6M.
11–14] Table 8A Excel vs Online:
GST portal offers downloadable invoice‑wise Excel for Table 8A; the online version is auto‑populated. Differences may arise from RCM or amendments that move invoices across FYs.
15–17] What is Table 8C?
Table 8C includes ITC of FY 2024‑25 that was first claimed in FY 2025‑26. ITC claimed and reversed in the same FY and reclaimed later is not in Table 8C.
18] Delinking of Table 6H from Table 8B:
From this year, Table 8B is auto‑populated only from Table 6B; amounts in Table 6H are excluded to avoid mismatches in Table 8D.
19] Imported goods ITC claimed next FY:
Such ITC is reported under new Table 8H1 and in Table 13 to ensure reconciliation balance.
20–21] Label changes & HSN reporting:
Concessional 65% tax rate checkbox has been removed from HSN details in Tables 17 & 18.
22] How are late fees computed?
Late fees under Section 47(2) apply from due date until filing of GSTR‑9 and then GSTR‑9C the system auto‑calculates this.
23–24] ITC under Rule 37/37A and RCM paid next FY:
ITC reclaimed under Rule 37/37A is treated as current year ITC (Table 6H). RCM liabilities paid in FY 2025‑26 are reported in that year’s GSTR‑9.
25–31] Reconciliation & previous FY ITC:
Prior FY ITC claimed in current FY is in Table 6A1; reversal of prior FY ITC in current FY is not reported in GSTR‑9. Any unreconciled differences in GSTR‑9C may be explained in Table 13.
32] Where is non-GST purchase reported in GSTR 9?
There is no table in GSTR‑9 for reporting non‑GST purchases.
33] Whether Table 4G1 of GSTR 9 to be reported by e commerce operator only?
Applicable to e‑commerce operators liable under Section 9(5) CGST Act.
Conclusion
Filing GSTR‑9 and GSTR‑9C for FY 2024‑25 is more complex than prior years due to new ITC tables, revised auto‑population logic, and reconciliation requirements. Accuracy is essential—not just to avoid late fees, but also to prevent mismatches with books and departmental scrutiny. Use the official GSTN FAQ documents as your primary source.
Notification Reference: GSTN
17 /12 /2025
https://shorturl.fm/l3lif