GSTN has issued a Consolidated FAǪ on GSTR 9/9C for the FY 2024-25

GSTN has issued a Consolidated FAǪ on GSTR 9/9C for the FY 2024-25

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, a consolidate FAQs has been issued. 

Question 1. When my GSTR 9/9C for FY 2024-25 will be enabled?

Answer: 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.

Question 2. If any GSTR 1 and GSTR 3B is pending for the FY 2024-25 then will my GSTR 9 is enabled?

Answer: 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.

Question 3. What is table 8A of GSTR 9 and how it will be auto populated?

Answer: Table 8A of GSTR 9 for FY 2024-25 capture the details of documents / records pertaining to FY 2024-25 appearing in GSTR 2B. Therefore, Table 8A of GSTR 9 will include all the inward supplies pertaining to FY 2024-25 appearing in GSTR 2B of FY 2024-25 and will:

(a) Also include the invoices pertaining to FY 2024-25 appearing in GSTR 2B of next year 2025-26 between April 2025 to October 2025 and

(b) exclude the invoices pertaining to previous FY 2023- 24 appearing in GSTR 2B between April 2024 to October 2024.

Question 4. Is there any impact on GSTR-9 due to action taken on Dashboard?

Answer: IMS does not have direct impact on GSTR 9. The documents/records which are accepted or deemed accepted would have appeared in GSTR 2B and hence will form part of Table 8A of GSTR 9 for FY 2024-25 as discussed at Sr. No. 3. As GSTR 9 will take the data from GSTR 2B where GSTR 3B has already filed.

Question 5. Will the supplies added / amended through GSTR 1A be considered for auto population of value in Table 4/5 of GSTR 9?

Answer: 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.

Question 6. What is table 6A1 and which amount is required to be reported?

Answer:  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 of GSTR 9 as the case was with GSTR-9 till FY 2023-24.

Question 7. How the value of ITC will be reported if ITC pertaining to FY 2024- 25 has been claimed, reversed and reclaimed in the same FY 2024-25?

Answer: 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. Therefore, in the given case this amount will appear twice in Table 6A of GSTR 9 i.e. once for claim and second for reclaimed amount. In such cases these three 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) and
• • reclaimed should be reported in 6H.

Example 1 – Mr A has claimed Rs 100 (IGST) in the month of April 2024 and reversed the same in October 2024 due to nonpayment to Supplier within 180 days as per rule 37 of CGST Rule 2017. The same 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

Question 8. How 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?

Answer: ITC pertaining to preceding FY (2023-24) which has been claimed / reclaimed in this FY (2024-25) for any reason other than rule 37/37A, should be reported in Table 6A1 as this ITC is also included in Table 6A above.

Further, any ITC which is reclaimed for the reason rule 37/37A should be reported in table 6H as this ITC is also included in Table 6A above.

Example 1 – If any ITC pertaining to preceding FY (2023-24) was claimed and reversed in the preceding FY (2023-24) but reclaimed (Other than rule 37/37A like Circular No. 170/02/2022-GST 6th July, 2022 etc.) in the current FY (2024- 25) till the specified time period (i.e. 30th November 20241) then such reclaimed ITC to be reported in Table 6A1 of GSTR 9 for FY 2024-25. It will not come in Table 6H of GSTR 9 of FY 2024-25.

Example 2 – If any ITC pertaining to preceding FY (2023-24) was claimed and reversed in the preceding FY (2023-24) but reclaimed (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.

Question 9. How 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?

Answer: 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 ITC which was reclaim in FY 2025-26 is because of other than rule 37/37A → Such reclaim will be reported in Table 13 of GSTR 9 for FY 2024-25 and table 6A1 of GSTR 9 of FY 2025-26 (in GSTR 9 of next Year). This will not be reported in Table 6H of GSTR 9 of 2025-26 (in GSTR 9 of next Year).

B. If the ITC which was reclaim in FY 2025-26 is because of reason rule 37/37A → such reclaim will be reported in the Table 6H of GSTR 9 of 2025-26 (in GSTR 9 of next Year). This is not to be reported in table 13 of GSTR 9 of FY 2024-25 (Current year) and Table 6A1 of GSTR 9 of FY 2025-26 (in GSTR 9 of next Year).

Example 1 – If any ITC of current FY (2024-25) was claimed and reversed in the FY (2024-25) but reclaimed (Other than rule 37/37A like Circular No. 170/02/2022-GST 6th July 2022 etc) in the next FY (2025-26) till the specified time period (i.e. 30th November 2025) 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

2. 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 202526 (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 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)

Question 10. Whether there are any changes in the reporting for table 6M as label has been changed from FY 2024-25

Answer: No. Label change to Table 6M has aligned it with the instruction of the notified form. As per the Instruction to the notified form the ITC claimed through ITC 01, 02 and 02A should be reported in Table 6M of GSTR 9.

Question 11 to Question 33 —> See attachment 

Download Consolidated 33 FAQs on GSTR 9/9C for the FY 2024-25 Click Here >>

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