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?
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.
