1. Introduction
The annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C for FY 2024-25 include several important changes and clarifications. These changes relate to auto-populated tables, classification of ITC, amended logic for Table 8A, new table for import ITC, and revised late-fee computation.
This article organises every clarification into structured segments with appropriate tables for better understanding.
2. Enabling of GSTR-9 and GSTR-9C
| Condition | Status | ||
|---|---|---|---|
| All GSTR-1 and GSTR-3B for FY 2024-25 filed | GSTR-9/9C gets enabled automatically | ||
| Any GSTR-1 or 3B pending | GSTR-9/9C will not be enabled | ||
| Auto-populated data in GSTR-9 | Tables 4, 5, 6, 8, 9 |
3. Table 8A – Auto-Population Mechanism
3.1 What Table 8A Includes
| Included | Excluded |
|---|---|
| Invoices pertaining to FY 2024-25 appearing in GSTR-2B (Apr 2024 – Mar 2025) | FY 2023-24 invoices appearing in 2B during Apr–Oct 2024 |
| Invoices of FY 2024-25 reported late (Apr–Oct 2025) | — |
3.2 Impact of IMS
IMS actions do not directly affect GSTR-9.
Any document accepted in IMS only affects GSTR-2B, and Table 8A follows GSTR-2B.
4. Difference Between Table 8A Excel & 8A Online
| Scenario | Excel | Online | ||||
|---|---|---|---|---|---|---|
| RCM outward supplies | Shown | Not shown | ||||
| Normal charge amended to RCM | Shown | Not shown | ||||
| IGST amended to CGST/SGST (POS issue) | Shows both eligible & ineligible | Excluded | ||||
| Invoice amended FY 24-25 → 25-26 | Shown | Not shown | ||||
| Invoice amended FY 25-26 → 24-25 | Shown | Shown |
Online Table 8A is the final and correct representation.
5. Supplier Amendments Affecting Table 8A
| Type of Amendment | Effect on Table 8A | |
|---|---|---|
| Invoice moved from FY 24-25 to FY 25-26 | Removed from 8A | |
| Invoice moved from FY 25-26 to FY 24-25 | Added to 8A | |
| Value amendments | Amended value reflected | |
| POS change making ITC ineligible | Not shown online |
6. ITC Reporting Structure (Tables 6A, 6A1, 6A2)
| Table | Description |
|---|---|
| 6A | Total ITC as per GSTR-3B (April 2024 – March 2025) |
| 6A1 | ITC of FY 2023-24 claimed during FY 2024-25 (except Rule 37/37A reclaim) |
| 6A2 | Net ITC of FY 2024-25 = 6A − 6A1 |
7. ITC Claim–Reversal–Reclaim Scenarios
7.1 All in the Same FY (2024-25)
| Event | Report in Table |
|---|---|
| ITC Claimed | 6B |
| ITC Reversed | 7A–7H |
| ITC Reclaimed | 6H |
7.2 ITC of FY 2023-24 Reclaimed in FY 2024-25
| Nature of Reclaim | Reporting | |
|---|---|---|
| Normal reclaim (not Rule 37/37A) | 6A1 | |
| Reclaim under Rule 37/37A | 6H |
7.3 ITC of FY 2024-25 Reclaimed in FY 2025-26
| Reason for Reclaim | Reporting in FY 24-25 | Reporting in FY 25-26 | ||
|---|---|---|---|---|
| Other than Rule 37/37A | Table 13 | Table 6A1 | ||
| Under Rule 37/37A | Not reported | Table 6H |
8. Table 8C – Missed ITC Availed in Next FY
| Condition for Reporting in 8C | Explanation | |
|---|---|---|
| ITC pertaining to FY 24-25 but first claimed in FY 25-26 | Report in both Table 8C and Table 13 | |
| ITC claimed in FY 24-25 → reversed → reclaimed in FY 25-26 | Not to be reported in Table 8C |
9. Import ITC – New Table 8H1
| Component | Reporting Table |
|---|---|
| IGST paid on import in FY 24-25 | Table 8G |
| ITC claimed in FY 25-26 | Table 8H1 |
| ITC of imports also to be shown in | Table 13 |
10. Negative Liability in Table 9
| Scenario | Impact on Table 9 | |
|---|---|---|
| Net liability in 3B (Table 6.1) is positive | Auto-populated in Tax Payable | |
| Net liability is negative | No auto-population; column remains blank |
Values remain editable by the taxpayer.
11. HSN Reporting – Additional Facility
A downloadable Excel utility now provides:
-
Consolidated HSN summary from GSTR-1/1A
-
A pre-formatted sheet aligned with Table 17 of GSTR-9
This helps taxpayers furnish HSN details accurately.
12. Concessional Rate of 65% Removed
The 65% concessional tax rate option (earlier applicable in Tables 17 and 18) has been removed for FY 2024-25 onwards.
13. Late Fee under Section 47(2) – GSTR-9 and 9C
| Return | Period for Late Fee Calculation |
|---|---|
| GSTR-9 | From due date till filing date |
| GSTR-9C | From later of (a) due date OR (b) GSTR-9 filing date, till filing of 9C |
Late fee bifurcates automatically based on submission dates.
14. ITC Reclaimed under Rule 37/37A – Year of Reporting
-
ITC reclaimed due to Rule 37/37A is treated as ITC of the year in which it is reclaimed.
-
It must be reported only in Table 6H of that year, regardless of invoice year.
15. Consolidated Comparative Table
A simplified summary of different claim–reversal–reclaim combinations:
| Scenario | FY of Claim | FY of Reversal | FY of Reclaim | Reporting Summary |
|---|---|---|---|---|
| All events in FY 24-25 | 24-25 | 24-25 | 24-25 | 6B, 7A/7H, 6H |
| Claim & reverse in FY 24-25; reclaim next year (normal) | 24-25 | 24-25 | 25-26 | 6B, 7H, 13 (24-25), 6A1 (25-26) |
| Claim & reverse in FY 24-25; reclaim next year (Rule 37/37A) | 24-25 | 24-25 | 25-26 | 6B, 7A/7A1, 6H (25-26), not in 13 |
16. Conclusion
The clarifications for FY 2024-25 significantly refine the reporting structure of the annual return and reconciliation statement. Professionals must pay close attention to ITC classification, supplier amendment handling, import-related credits, and the logic behind Tables 6A1, 6A2, 8A, 8C, and 8H1 to ensure compliant filing.
For professional assistance in GSTR-9 and GSTR-9C filing, you may connect through TechTax.in.
