With GSTR- 9/9C now open for taxpayers to submit and the due date approaching on December 31, 2025, it’s a great concept for both experts and taxpayers to rapidly have a look at the modifications in the GSTR-9/ 9C yearly return types for FY 2024-25.
Bhogavalli Mallikarjuna Gupta, Associate Director – GST, RSM India, stated to ET Wealth Online that the upcoming GSTR-9 and GSTR-9C filings for the fiscal year 2024– 25 are set to go through substantial modifications, especially in Table 8A, Table 8C, insertion of brand-new Table 6A1, and other essential areas.
Gupta states that these reforms become part of the federal government’s ongoing push to improve the ease of operating and minimize lawsuits time and expenses for taxpayers.
According to Gupta, while these modifications are anticipated to enhance compliance and bring higher clearness, professionals warn that services will require to straighten their return filing procedures to match the brand-new structure. Failure to adjust might beat the function of the reforms and possibly result in disagreements. Tax experts and business GST groups will likewise require to unlearn and relearn particular treatments to remain certified with the upgraded system.
According to the FAQs released by the GSTN, here are a few of the crucial information and modifications for FY 2024– 25:
Modified Data Derivation for Table 8A
The procedure for creating information in Table 8A has actually been revamped. It will now consist of all billings shown in GSTR-2B in between April and October 2025, as these are qualified to be declared under existing GST arrangements. Billings associated with FY 2023– 24, which appeared in GSTR-2B in between April and October 2024, will be left out. This modification is anticipated to affect the figures reported in Table 8D, lowering disparities and decreasing the threat of lawsuits.
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Modifications in Computation for Table 8C
From FY 2024– 25, the technique of reporting in Table 8C needs to altered and It will now just consist of:
- ITC for FY 2024– 25 displayed in GSTR-2B and auto-filled in Table 8A, which wasn’t declared by the purchaser in the exact same year however is now being declared in GSTR-3B (Table 4A5) for FY 2025– 26, within the acceptable time frame.
- Products from FY 2024– 25 where the seller did not report the billing in GSTR-1 throughout that year however reported it in between April and October 2025, making it possible for the purchaser to claim ITC in FY 2025– 26 within the enabled amount of time.
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Intro of a New Table 6A1
A brand-new area, Table 6A1, has actually been presented in GSTR-9. It enables taxpayers to provide a more precise and fixed up view of their input tax credit (ITC) claims, helping both taxpayers and officers throughout desk evaluations. This improvement decreases the possibilities of analysis or notifications and helps in reducing lawsuits expenses in regards to both money and time.
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To totally benefit, taxpayers need to guarantee their books of accounts and working documents are properly maintained. The department is anticipated to compare the figures reported in Table 12 (Reversal of ITC) and Table 13 (Availing ITC) from the previous year’s return with those in the present year’s Table 6A1 to guarantee consistency and precision. Recovered ITC needs to not be consisted of here.
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No Impact of Invoice Management System (IMS) on GSTR-9
The GSTN has actually clarified that the application of the Invoice Management System (IMS) will not impact the auto-populated information in GSTR-9. Actions taken by taxpayers through IMS are currently factored into the regenerated GSTR-2B, which in turn forms the basis for GSTR-3B filing. This makes sure there is no duplication or omission of billings or credit notes.
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Reflection of Additions/Amendments Made in GSTR-1A
Any additions or changes made by providers in GSTR-1A, will now be instantly shown in GSTR-9 when the system produces information for Table 8A. This modification guarantees smooth information synchronization in between returns and decreases manual reconciliation efforts. The very same will be vehicle occupied in the Suppliers Table 4 & & Table 5 of GSTR-9.
Gupta from RSM India states: “In summary, these updates to the GSTR-9/9C framework are designed to bring greater accuracy, reduce compliance friction, and foster a more transparent tax environment. However, taxpayers must stay proactive, adapt their processes, and ensure internal records are robust — as smooth compliance will depend on how quickly businesses embrace these changes.”
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Secret elements – such as reporting of numerous worths in GSTR-9/ 9C tables
GSTN in an advisory outdated October 16, 2025 has actually noted out a few of the essential elements, as listed below:
Q1. When will my GSTR 9/9C for FY 2024-25 be allowed?
When all the due returns in Form GSTR 1 and GSTR 3B for the FY 2024-25 is submitted, GSTR 9/9C for FY 2024-25 will be allowed in the system immediately.
Q2. If any GSTR 1 and GSTR 3B is pending for FY 2024-25 then will my GSTR 9 be made it possible for?
No. GSTR 9 will not be allowed where any GSTR 1 and GSTR 3B is pending for FY 2024-25. All the pertinent cells of Table 4,5,6,8 and 9 of GSTR 9 will be automobile inhabited based upon the declaration/ return submitted by you i.e. GSTR 1/1A/IFF or GSTR 2B or GSTR 3B.
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Q3. What is table 8A of GSTR 9 and how will it be car occupied?
Table 8A of GSTR 9 for FY 2024-25 records the information of files/ records relating to FY 2024-25 appearing in GSTR 2B. Table 8A of GSTR 9 will consist of all the inward products relating to FY 2024-25 appearing in GSTR 2B of FY 2024-25 and will:
- Consist of the billings relating to FY 2024-25 appearing in GSTR 2B of next year 2025-26 in between April 2025 to October 2025 and
- omit the billings referring to previous FY 2023- 24 appearing in GSTR 2B in between April 2024 to October 2024
Q4. Exists any influence on GSTR-9 due to action handled IMS Dashboard?
IMS does not have a direct effect on GSTR 9. The documents/records which are accepted or considered accepted would have appeared in GSTR 2B and thus will form part of Table 8A of GSTR 9 for FY 2024-25 as gone over at Sr. No. 3. As GSTR 9 will take the information from GSTR 2B where GSTR 3B has actually currently submitted.
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Q5. Will the materials included/ modified through GSTR 1A be thought about for vehicle population of worth in Table 4/5 of GSTR 9?
Yes, from FY 2024-25 the products included/ changed through GSTR 1A will likewise be thought about together with GSTR 1 and IFF for the function of car population in Table 4, 5 of GSTR 9.
Q6. What is table 6A1 and which quantity is needed to be reported?
Table 6A1 of GSTR 9 for FY 2024-25 catch the ITC of preceding FY (2023-24) declared by the recipient in the present FY (2024-25) till the defined period and it is likewise consisted of in Table 6A of GSTR 9 for FY 2024-25. Any ITC relating to FY 2023-24 or any other preceding monetary years, which has actually been recovered throughout existing FY (2024-25) on account of guideline 37/ 37A will not be reported in Table 6A1 of GSTR 9.
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The quantity computed in Table 6A2 (6A minus 6A1) is the ITC relating to present FY (2024-25) which requires to be bifurcated in between 6B to 6H. As the ITC of preceding FY (2023-24) has actually been omitted through Table 6A1 for that reason it will not produce the distinction in Table 6J of GSTR 9 as the case was with GSTR-9 till FY 2023-24.
Q7. How the worth of ITC will be reported if ITC referring to FY 2024- 25 has been declared, reversed and recovered in the very same FY 2024-25?
Table 6A of GSTR 9, is car occupied from Table 4A (1 to 5) of GSTR 3B for the whole FY from April 2024 to March 2025. In the offered case this quantity will appear two times in Table 6A of GSTR 9 i.e. as soon as for claim and 2nd for recovered quantity. In such cases these 3 occasions need to be reported as below–
- claim needs to be reported in Table 6B,
- turnaround needs to be reported in Table 7 (Table 7A to 7H, as the case might be) and
- recovered must be reported in 6H.
Example 1 – Mr A has actually declared Rs 100 (IGST) in the month of April 2024 and reversed the exact same in October 2024 due to non-payment to Supplier within 180 days according to guideline 37 of CGST Rule 2017. The very same has actually been recovered in March 2025 as payment has actually been made on 4th March 2025. The reporting will remain in the GSTR 9 for FY 2024-25 as under –
- Initial claim in Table 6B of GSTR 9 for FY 2024-25
- Turnaround of exact same in Table 7A of GSTR 9 for FY 2024- 25
- Recover in Table 6H of GSTR 9 for FY 2024-25
Example 2– Mr A has actually declared Rs 100 (IGST) in the month of April 2024 and reversed the very same in April 2024 due to nonreceipt of products according to Circular No. 170/02/2022-GST 6th July 2022. The exact same has actually been recovered in May 2024 as items have actually been gotten on 4th May 2024. The reporting will remain in the GSTR 9 for FY 2024-25 as under –
- Initial claim in Table 6B of GSTR 9 for FY 2024-25
- Turnaround of exact same in Table 7H of GSTR 9 for FY 2024- 25
- Recover in Table 6H of GSTR 9 for FY 2024-25
Q8. How the worth of ITC will be reported if ITC relating to FY 2023- 24 has been declared, reversed in FY 2023- 24 and recovered in FY 2024-25?
ITC relating to preceding FY (2023-24) which has actually been declared/ recovered in this FY (2024-25) for any factor aside from guideline 37/37A, need to be reported in Table 6A1 as this ITC is likewise consisted of in Table 6A above. Even more, any ITC which is recovered for the factor guideline 37/37A must be reported in table 6H as this ITC is likewise consisted of in Table 6A above.
Example 1– If any ITC referring to preceding FY (2023-24) was declared and reversed in the preceding FY (2023-24) however recovered (Other than guideline 37/37A like Circular No. 170/02/2022-GST 6th July, 2022 and so on) in the present FY (2024- 25) till the defined period (i.e. 30th November 2025) then such recovered ITC to be reported in the Table 6A1 of GSTR 9 for FY 2024-25. It will not can be found in the Table 6H of GSTR 9 of FY 2024-25
Example 2– If any ITC relating to preceding FY (2023-24) was declared and reversed in the preceding FY (2023-24) however recovered (due to rule 37/37A) in the existing FY (2024-25) then such recovered ITC needs to not be reported in Table 6A1 of GSTR 9 for FY 2024-25. This requires to be reported in Table 6H of GSTR 9 for FY 2024-25.
Q9. How the worth of ITC will be reported if ITC relating to FY 2024- 25 has been declared, reversed in FY 2024- 25 and recovered in FY 2025-26?
Table 6A of GSTR 9, is automobile occupied from Table 4A (1 to 5) of GSTR 3B for the whole FY from April 2024 to March 2025. As ITC was declared and reversed in the FY 2024-25 itself then it will be reported in table 6B and turnaround in Table 7 of GSTR 9. In such cases these 2 occasions need to be reported as below–
- claim ought to be reported in Table 6B,
- turnaround ought to be reported in Table 7 (Table 7A to 7H, as the case might be).
For the recover the treatment will be based upon whether recover is on account of guideline 37/37A or factor otherwise, as listed below –
A. If the ITC which was recovered in FY 2025-26 is since of besides guideline 37/37A Such recover 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 recovered in FY 2025-26 is due to the fact that of factor guideline 37/37A such recover 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 existing FY (2024-25) was declared and reversed in the FY (2024-25) however recovered (Other than guideline 37/37A like Circular No. 170/02/2022-GST 6th July 2022 and so on) in the next FY (2025-26) till the defined period (i.e. 30th November 2025) then such ITC will be reported in GSTR 9 as under –
- Initial claim will be reported in Table 6B of GSTR 9 for FY 2024-25
- Turnaround of exact same will be reported in Table 7H of GSTR 9 for FY 2024-25
- Shall not report recover quantity in Table 8C of GSTR 9 for FY 2024-25
- Recover will be reported in table 13 of GSTR 9 for FY 2024-25
- Recover will be reported in table 6A1 in next FY 2025-26 (in GSTR 9 of next Year).
Example 2– If any ITC of existing FY 2024-25 was declared and reversed in the FY 2024-25 however recovered (due to rule 37/37A) in the next FY 2025-26 then such ITC will be reported in GSTR 9 as under –
- Initial claim will be reported in Table 6B of GSTR 9 for FY 2024-25
- Turnaround of exact same will be reported in Table 7A (guideline 37) or 7A1 (guideline 37A) of GSTR 9 for FY 2024-25
- Recover will not to be reported in table 8C and 13 of GSTR 9 for FY 2024-25
- Recover will be reported in table 6H of GSTR 9 for FY 2025-26 (in GSTR 9 of next Year).
