GSTR-9 and GSTR-9C for FY 2024–25: Key Updates You Need to Know
Published on October 17, 2025
The Goods and Services Tax Network (GSTN) has issued an updated FAQ on GSTR-9 and GSTR-9C filing for FY 2024–25 on October 15, 2025. This guide includes important insights for taxpayers, accountants, and businesses preparing their annual returns.
This article highlights the major changes, new instructions, and compliance updates that every GST-registered person must understand before filing their GSTR-9 and GSTR-9C.
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What Is GSTR-9 and Who Needs to File It?
GSTR-9 is the annual return that summarizes monthly or quarterly GST returns filed throughout the year. Businesses whose aggregate turnover exceeds ₹2 crore in FY 2024–25 must file GSTR-9.
Similarly, GSTR-9C, the reconciliation statement certified by a Chartered Accountant, is mandatory if turnover exceeds ₹5 crore.
If your business turnover is below ₹2 crore, you are exempt from filing GSTR-9 for this financial year.
1. Auto-Population and Data Source for GSTR-9
For FY 2024–25, all relevant tables in GSTR-9 (Tables 4, 5, 6, 8, and 9) will be auto-populated using data from GSTR-1/IFF, GSTR-2B, and GSTR-3B returns.
This ensures better accuracy and reduces manual intervention during return preparation.
However, the system will not enable GSTR-9 if any GSTR-1 or GSTR-3B for the financial year remains pending.
2. Inclusion of GSTR-1A Amendments
Starting FY 2024–25, the GST system will also consider amendments made through GSTR-1A for auto-population in Tables 4 and 5.
This improvement ensures that all outward supply amendments are automatically reflected in the annual return.
3. Understanding Table 6A and 6A1 – New ITC Reporting
Two new distinctions have been introduced for Input Tax Credit (ITC):
Table 6A: Reports total ITC availed during FY 2024–25 (auto-populated from GSTR-3B).
Table 6A1: Captures ITC from the preceding year (FY 2023–24) that was claimed in this financial year.
However, ITC reclaimed under Rule 37 or 37A (due to non-payment to suppliers or delayed payments) is excluded from 6A1 and reported separately in Table 6H.
4. ITC Reporting for Claim, Reversal, and Reclaim
New FAQs clarify how to disclose ITC claims accurately:
Claim ITC: Report in Table 6B
Reversal: Report in Table 7A (Rule 37), 7A1 (Rule 37A), or 7H (Other Reversals)
Reclaim: Report in Table 6H
Example:
If ITC of ₹100 IGST was claimed in April 2024, reversed in October 2024 for non-payment, and reclaimed in March 2025, it must be reflected as:
Claim → Table 6B
Reversal → Table 7A
Reclaim → Table 6H
5. Table 8A – Reconciliation with GSTR-2B
Table 8A now includes:
All inward supplies of FY 2024–25 in GSTR-2B
Invoices for FY 2024–25 reported up to October 2025 (next FY)
Excludes invoices of FY 2023–24 reported between April–October 2024
Additionally, a “Download Table 8A Document Details (Excel)” option has been added to help taxpayers match invoice-level ITC accurately.
6. Changes in Table 8B, 8C, and 8D Auto-Population
Auto-population logic has been refined:
Table 8B: Auto-fills based on Table 6B (claimed ITC)
Table 8C: Includes FY 2024–25 ITC availed in FY 2025–26 (up to November 2025)
Table 8D: Automatically calculates eligible ITC differences, ensuring fewer mismatches
Reclaimed ITC in the next financial year is not to be shown in Table 8C; it must go under Table 13 instead.
7. New Late Fee Structure for GSTR-9 and GSTR-9C
As per Circular No. 246/03/2025-GST, late fees apply for both GSTR-9 and GSTR-9C filing delays under Section 47(2) of the CGST Act.
A new Table 17 – Late Fee Payable and Paid has been added to GSTR-9C.
The system auto-calculates late fees based on filing dates.
Example:
If GSTR-9 is filed on 5 January 2026 (due date 31 December 2025), the late fee will be computed for 5 days.
8. HSN Code Reporting in Table 17
To simplify reporting, taxpayers can now download consolidated HSN details for GSTR-1 and directly use them in Table 17 of GSTR-9 using the new Excel utility available on the portal.
Key Takeaway
The GSTR-9 and GSTR-9C for FY 2024–25 introduce clarity, automation, and reduced mismatches. With new updates like GSTR-1A integration, precise ITC treatment, and improved auto-population, the filing process is more efficient but demands accuracy in monthly returns.
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