Introduction

GSTR-9 and GSTR-9C for FY 2024-25 include several logical and structural changes in reporting, auto-population, and reconciliation. This guide explains every major point covered in the official FAQ in simple and practical terms. It also includes reporting patterns, table-by-table logic, examples, and reconciliation steps to help taxpayers and professionals file annual returns accurately.

When GSTR-9 and 9C will be enabled

GSTR-9 and GSTR-9C for FY 2024-25 are enabled only after all GSTR-1 and GSTR-3B returns for the entire financial year have been filed. If even one return is pending, the GSTR-9 tile will not appear on the taxpayer dashboard.

Where auto-population happens

GSTR-9 pulls information from:

• GSTR-1, GSTR-1A and IFF for outward supplies

• GSTR-2B for inward supplies

• GSTR-3B for tax payment and ITC reporting

Tables 4, 5, 6, 8 and 9 depend heavily on these filings.

Understanding Table 8A (Inward Supplies as per GSTR-2B)

Table 8A includes:

• All inward supply documents of FY 2024-25 as per GSTR-2B of FY 2024-25.

• Invoices of FY 2024-25 uploaded by suppliers in next FY (April 2025 to October 2025).

• It excludes any invoice of FY 2023-24 appearing in GSTR-2B between April 2024 to October 2024.

A downloadable excel file named DOWNLOAD TABLE 8A DOCUMENT DETAILS is provided on the GSTR-9 dashboard. This gives invoice-wise details of what makes up Table 8A.

Why Table 8A Excel and Online values differ

Differences may occur in these cases:

1. RCM related outward supplies appear in excel but not online.
2. Supplies changed from normal to RCM after amendment.
3. Place of Supply amended causing IGST to convert into CGST+SGST.
4. Amendment shifting invoice year from FY 2024-25 to FY 2025-26 or vice versa.
5. Value amendments creating separate rows in excel under B2B and B2BA.

The online 8A is considered the correct data set for GSTR-9 filing.

How amendments in GSTR-1 affect Table 8A

If an invoice originally belonged to FY 2024-25 but later amended to FY 2025-26, the online 8A will exclude it. The excel may still show the record under historical B2B/B2BA sections because excel captures all stages of the invoice.

If amendment brings an invoice back into FY 2024-25, both excel and online 8A will update to include it.

Understanding Table 6A, 6A1, 6A2 and their purpose

• Table 6A auto-populates total ITC claimed in GSTR-3B (Table 4A).

• Table 6A1 isolates ITC of previous FY (2023-24) that was claimed during FY 2024-25 within the time limit.

• ITC reclaimed under rule 37 or 37A is never reported in Table 6A1.

• Table 6A2 is simply the difference: current year ITC = 6A minus 6A1.

How to report claims, reversals and reclaims

Case 1: Claim, reversal and reclaim all within FY 2024-25

• Claim in Table 6B

• Reversal in Table 7

• Reclaim in Table 6H

Case 2: ITC of FY 2023-24 reclaimed in FY 2024-25

• If reason is not rule 37/37A: report in Table 6A1

• If reason is rule 37/37A: report in Table 6H

Case 3: Claim and reversal in FY 2024-25 but reclaim in FY 2025-26

If reclaim because of rule 37/37A:

• Report reclaim in 6H of GSTR-9 for FY 2025-26

If reclaim due to any other reason:

• Report reclaim in Table 13 of GSTR-9 for FY 2024-25

• Also report reclaim in Table 6A1 of GSTR-9 for FY 2025-26

• Do not report reclaim in Table 6H of next FY

Understanding Table 8C

Table 8C only includes ITC of FY 2024-25 that was claimed for the first time in FY 2025-26 within the allowed period.

It must not include:

• Any ITC that was claimed and reversed in FY 2024-25 and reclaimed later.

Including it would create mismatch in Table 8D.

Reporting imports and IGST paid: Table 8H1

If IGST on imported goods was paid in FY 2024-25 but ITC is claimed in FY 2025-26, report:

• IGST paid in Table 8G

• ITC claimed in Table 8H1

• Also show it in Table 13 for FY 2024-25

This prevents differences in Table 8I.

Auto-population of tax payable in Table 9

Tax payable comes from net liability of GSTR-3B Table 6.1.

If the value is negative, tax payable auto-population will be zero.

The field remains editable.

HSN details for Table 17

GST portal now provides a downloadable excel:

DOWNLOAD TABLE 12 OF GSTR-1/1A HSN DETAILS

This helps taxpayers fill HSN details in Table 17 of GSTR-9 for FY 2024-25.

Late fee calculation for GSTR-9C

Late fee under section 47(2) applies to the entire annual return filing activity, which includes both GSTR-9 and GSTR-9C.

• If GSTR-9 is filed late, late fee applies from the due date to filing date.

• For GSTR-9C, late fee applies from either the GSTR-9 filing date or due date (whichever is later) to the date of filing GSTR-9C.

• The portal auto-calculates the payable amount.

Practical Filing Checklist for FY 2024-25

• File all GSTR-1 and GSTR-3B returns to enable GSTR-9.

• Download Table 8A excel and compare with GSTR-2B and purchase register.

• Reconcile ITC claimed in GSTR-3B with 6A and ITC appearing in 6A1.

• Categorize ITC adjustments in the correct tables: 6B, 6H, 7, 8C and 13.

• Confirm amendments and POS changes in GSTR-1.

• Review tax paid details in Table 9.

• Fill HSN summary using excel from portal.

• Validate Table 8D to ensure there is no mismatch.

• Check late fee auto-calculated in GSTR-9C.

References

Official FAQ (GST Portal PDF):

https://tutorial.gst.gov.in/downloads/news/faq_on_gstr9_for_24_25_dt_15_oct_25_v6_final.pdf