GSTR- 9/9C is made available for filing for FY 2024-25. These forms are updated to address shortcomings in the existing forms. In this line, the GSTN has issued a detailed list of FAQs. FAQs issued by the GSTN, along with explanations and examples, are given below. These FAQs will assist the Taxpayer in better understanding of various Tables of GSTR-9/9C.
Frequently Asked Questions:
1. When will GSTR 9/9C be enabled for filing for FY 2024-25?
GSTR-9/9C shall become enabled once all the due GSTR 1 and GSTR 3B are filed for FY 2024-25.
GSTR 9 will not be enabled where any GSTR 1 and GSTR 3B are pending for FY 2024-25.
All the relevant cells of Tables 4,5,6,8, and 9 of GSTR 9 will auto-populate based on the information furnished in GSTR-1/ 1A/ IFF or GSTR 2B or GSTR 3B.
2. What value shall auto-populate in table 8A of GSTR 9?
Table 8A of GSTR 9 for FY 2024-25 computes the ITC in the following manner:
ITC on all the inward supplies on FY 2024-25 appearing in GSTR 2B of FY 2024-25;
Shall include the invoices on FY 2024-25 appearing in GSTR 2B of next year 2025-26 between April 2025 to October 2025; and
Shall exclude invoices on the previous FY 2023- 24 appearing in GSTR 2B between April 2024 to October 2024.
3. Will actions taken on the IMS dashboard have any impact on GSTR-9?
IMS does not have a direct impact on GSTR 9.
Only the documents forming part of GSTR-2B shall form part of GSTR 9 for FY 2024-25.
4. Will the supplies added/amended through GSTR 1A be considered for auto population of value in Table 4/5 of GSTR 9?
Table 4 contains “Details of Advances, Inward and outward supplies made during the Financial Year on which tax is payable”;
Table 5 contains “Details of outward and inward supplies made during the financial year on which tax is not payable”
Yes, from FY 2024-25, the supplies added/amended through GSTR 1A will also be considered along with GSTR-1 and IFF for auto population in Table 4, 5 of GSTR 9.
5. What is table 6A1, and which amount is required to be reported?
Table 6A1 of GSTR 9 for FY 2024-25 captures the ITC of the preceding FY (2023-24) claimed by the recipient in the current FY (2024-25) till the specified time period.
Such ITC is already included in the ITC availed in GSTR-3B during the year.
However, any ITC about FY 2023-24 or any other preceding financial years, which has been reclaimed during the current FY (2024-25) on account of rule 37 / 37A, will not be reported in Table 6A1 of GSTR 9.
Therefore, Net ITC of the Financial Year in Table 6A2 is the ITC for the current FY (2024-25).
As the ITC of the preceding FY has been excluded through Table 6A1, it will not create the difference in Table 6J of GSTR 9, as was the case with GSTR-9 till FY 2023-24.
6. Whether there are any changes in the reporting for table 6M, as the label has been changed from FY 2024-25?
Table 6M represents “ITC availed through ITC-01, ITC-02, and ITC-02A (other than GSTR-3B and TRAN Forms)
The label change to Table 6M has aligned it with the instructions of the notified form. However, such a label change does not have any impact on reporting.
7. Whether Table 8A can be downloaded in Excel?
For the amount autopopulating in table 8A online, invoice-wise details are provided in an Excel sheet on the GSTR 9 dashboard AS ‘DOWNLOAD TABLE 8A DOCUMENT DETAILS’.
The taxpayer can download and refer to the invoices/DN/CN, based on which the amount is auto-populated in Table 8A online.
8. Whether in any case, ITC auto-populating in Table-8A of GSTR-9 and ITC reflecting in Excel are different?
Yes. In the following scenarios, ITC as per Table 8A downloaded in Excel and ITC reflecting in Table 8A of GSTR-9 for FY 2024-25 can have different:
Outward supplies covered under RCM will appear in Table 8A Excel but not appear in the autopopulated figure.
Outward supplies reported as Normal charge and later on amended to RCM will reflect in Table 8A Excel as B2B and B2BA. However, such an amount shall not form part of the auto-populated ITC;
Outward supplies where the recipient and supplier belong to different states, but PoS for the same is Supplier state, and hence CGST and SGST were charged.
This record is ineligible for ITC due to the PoS Rule.
Outward supplies amended from FY 2024-25 to FY 2025-26, then it will appear in Table 8A Excel (B2B sections of the Excel sheet), but will not appear in Table 8A online
Outward supplies amended from FY 2025-26 to FY 2024-2,5, then it will appear in Table 8A Excel (B2BA sections of Excel sheet) and will appear in Table 8A online
Therefore, ITC auto-populating in Table 8A of GSTR-9 is correct. However, there are some additional records that may be present in Table 8A Excel on account of the above-mentioned points.
9. Will any amendment by the supplier in GSTR 1/1A/IFF, will the changes ITC auto-populate in my Table 8A (Excel and Online) of GSTR 9?
Yes, any amendment in GSTR 1/1A/IFF the auto population in table 8A will be as per the amended record if such amended supplies pertain to FY 2024-25.
E.g.
Invoice date: 30.03.2025;
GSTR-1 Filing month: April 2025;
As it is an eligible record for FY 2024-25. Therefore, the same will appear in ITC as per Table 8A (Excel and Online).
E.g.
Amendment to such record: GSTR 1 of May 2025;
Invoice date changed to 30.04.2025;
Now the document pertains to FY 2025-26, and therefore it is not considered for Table 8A (online) of GSTR 9 for FY 2024-25.
However, this record will continue to appear in Table 8A Excel (B2B Section) of GSTR 9 for FY 2024-25.
10. Invoice of the current FY reported in GSTR-1 of the following FY till Oct 2025, then how will it be auto-populated in table 8A?
In such a case, the Invoice/DN/CN of the current financial year will auto auto-populated in Table 8A for FY 2024-25 automatically after filling GSTR 3B for the corresponding tax period by the recipient as ITC to be claimed by the recipient in his GSTR 3 B.
E.g.:
Invoice of FY FY 2024- 25 is reported in GSTR-1 of May 2025;
Such invoice shall form part of GSTR 2B of the recipient as eligible ITC;
Such an invoice shall autopopulate in table 8A of GSTR 9 for FY 2024-25 once the taxpayer files the GSTR 3B of May 2025
11. What is Table 8C of GSTR 9?
Table 8C contains data on ITC of the current FY, which is availed in the next FY within the specified time period.
This table shall not include any ITC which was claimed during FY 2024-25 and reversed in FY 2024-25 and reclaimed in next FY.
Hence, it only contain the missed ITC of current FY (2024-25) which is claimed in GSTR 3B of next FY till the specified time period.
12. Whether table 8C will have the ITC which is claimed and reversed in a FY (2024-25) and reclaimed in next FY (2025-26)?
No, such reclaim ITC should not be reported in the Table 8C of GSTR 9 of FY 2024- 25.
Eg.
ITC claimed in March 2025 (Table 4A5 of GSTR 3B) and reversed the same in March 2025 (Table 4B2 of GSTR 3B) because the goods had not reached to factory.
Now in the month of April 2025 such ITC is reclaimed in Table 4A5 of GSTR 3B.
Such ITC will be reported in Table 6B and Table 7H of GSTR 9 for FY 2024-25.
Table 6B: Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
Table 7H: Details of ITC Reversed and Ineligible ITC for the financial year-Other Reversals
Table 8A will have the corresponding ITC and also the table 8B will be auto populated from Table 6B of GSTR 9 for FY 2024-25.
As a result, there is no difference in Table 8D.
Therefore, such ITC should not be reported in table 8C as it will create the mismatch in Table 8D. This reclaim should be reported in Table 13 only.
13. In what cases, ITC shall be reported in Table 8C of GSTR 9?
Amount will be reported in table 8C only in following cases:
ITC pertaining to the FY 2024-25 which is part of GSTR 2B and auto populated in Table 8A of GSTR 9 but which has not been claimed by the recipient during the FY 2024-25 and such ITC is claimed for the first time in table 4A5 of GSTR 3B of next FY (2025-26) till the specified time period.
Invoices of FY 2024-25 reported by the supplier in GSTR 1 of April’25 to October 2025. Therefore, such ITC is availed for the first time in table 4A5 of GSTR 3B of next FY (2025-26).
E.g.
Purchase of Goods: January 2025;
However, he has failed to claim the ITC in January 2025;
Such ITC is claimed in May 2025.
Such ITC will reflect in Table 8C
E.g.
Purchase of goods: January 2025;
Supplier reported such invoice in GSTR-1 of April 2025;
Recipient claimed such ITC in GSTR 3B for April 2025;
Such ITC will auto-populate in Table 8A of GSTR 9 of FY 2024-25 and which has been claimed for the first time in next year till the specified time period;
Such ITC will be reported in Table 8C and Table 13 of GSTR 9 of FY 2024-25.
14. Goods have been imported in FY 24-25 however the ITC has been taken in FY 2025-26 how this will be reported in the GSTR 9.
Such ITC will be reported in new inserted row Table 8H1 (IGST Credit availed on Import of goods in next financial year) and it will not be reported in the Table 6E (Import of goods (including supplies from SEZs))of GSTR 9.
IGST Paid on import of goods be reported in Table 8G;
ITC Claimed in next FY to be reported in Table 8H1;
This ITC will be reported in the Table 13 of GSTR 9 of 24-25.
15. Which value is auto populated in tax payable in Table 9 of GSTR 9 for FY 2024-25 as negative liability tables has been inserted in the GSTR 3B?
The Tax payable column is captured from GSTR 3B from net liability.
If liability reported in the Table 6.1 of GSTR 3B is positive (Gross minus negative liability) then such positive net tax liability will be auto populated in the Table 9 under tax payable.
However, if net amount in table 6.1 is appearing in negative then no amount will be auto populated under the Tax payable column of Table 9.
Further, the tax payable column of Table 9 of GSTR 9 is kept editable and therefore, the taxpayer may change the value, if required.
16. Whether label change to Table 12 and table 13 does have any change in the reporting?
Change in the Label of Table 12 and table 13 does not make any difference in the reporting compared to any preceding financial years.
Table 12 captures the ITC of the financial year (2024-25) reversed in the next financial year.
Table 13 captures the ITC of the financial year (2024-25) availed in the next financial year.
17. Will there be any additional facility for filing the HSN details in Table 17 of GSTR 9 for FY 2024-25?
GSTN has now facilitated an option to download additional excel sheet named as ‘DOWNLOAD TABLE 12 of GSTR 1/1A HSN DETAILS’;
Such excel consolidates the details of Table 12 of GSTR-1;
Additional sheets in such excel sheet also provides the data in format of Table 17 of GSTR 9.
This will facilitate the taxpayer to use the download file and report the same in Table 17 of GSTR 9 for FY 2024-25.
18. If GST under RCM for FY24-25 is paid in GSTR3B of FY25-26. Should this liability and ITC of RCM be reported in GSTR 9 of FY 2024-25 or FY 2025-26?
This RCM Liabilities and ITC on said RCM transaction should be reported in GSTR-9 of FY 2025-26.
Explanation- As clarified by CBIC vide Press release dated 3rd July 2019, the RCM Liability may be reported in the year, in which it was paid along with applicable interest (if any).
Relevant extract of the said press release -
“g) Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19: Many taxpayers have requested for clarification on the appropriate column or table in which tax which was to be paid on reverse charge basis for the FY 2017-18 but was paid during FY 2018-19. It may be noted that since the payment was made during FY 2018-19, the input tax credit on such payment of tax would have been availed in FY 2018-19 only. Therefore, such details will not be declared in the annual return for the FY 2017-18 and will be declared in the annual return for FY 2018-19. If there are any variations in the calculation of turnover on account of this adjustment, the same may be reported with reasons in the reconciliation statement (FORM GSTR-9C)”
Conclusion:
GSTR-9 and GSTR-9C are essential returns as they provide a summary of all GST returns submitted throughout the year, necessitating a comparison with the books of accounts. GSTR-9 and 9C represent the final opportunity to make any corrections and to disclose any additional information. It is important to highlight that taxpayers do not have the option to revise these Forms. Consequently, it is advisable for taxpayers to seek professional guidance to ensure that accurate information is provided in GSTR-9/9C. We, at V J M Global, are a team of GST experts ready to assist you in filing GSTR-9/9C correctly.
CA Sachin Jindal
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