Demystifying GSTR 9 & 9C for FY 2024-25: Recent Changes and Simple Filing Guide
Posted on November 14, 2025 | By Gaurav | Category: GST Compliance
Hey there, fellow tax pros and business owners! If you're knee-deep in GST filings like me, you know GSTR 9 (the annual summary return) and GSTR 9C (reconciliation statement) can feel like a puzzle. But for FY 2024-25 (April 2024 to March 2025), GSTN has rolled out some smart tweaks to make things smoother—think better auto-population, clearer ITC rules, and even late fee calculations built right in.
Don't worry, I'll break it down in plain English (no jargon overload). This guide pulls from the latest GSTN FAQs dated October 15, 2025, so you can file confidently before the December 31, 2025 deadline. Let's dive in!
When and How Does GSTR 9/9C Get Activated?
- Simple Rule: GSTR 9/9C won't unlock until you've filed all GSTR-1 and GSTR-3B returns for FY 2024-25. Once done, it auto-activates—no manual nudges needed.
- Pro Tip: If even one return is pending, forget about it. Tables 4, 5, 6, 8, and 9 pull data straight from your filed returns (GSTR-1/1A/IFF, GSTR-2B, or GSTR-3B). Double-check your dashboard!
Big Win for Table 8A: Smarter Inward Supplies Tracking
Table 8A now grabs all inward supplies from GSTR-2B for FY 2024-25, but with a twist:
- Includes: Late-reported invoices from April to October 2025 (next FY) that actually belong to 2024-25.
- Excludes: Old FY 2023-24 invoices sneaking into your GSTR-2B from April to October 2024.
- New Perk: Download an Excel sheet from your GSTR-9 dashboard ("DOWNLOAD TABLE 8A DOCUMENT DETAILS") for invoice-level breakdowns. Super handy for audits!
Watch Out: Excel and online versions might differ slightly (e.g., RCM supplies show in Excel but not online). Stick to the online for accuracy—Excel has extras like amended PoS errors.
ITC Reporting Got a Glow-Up: No More Headaches in Table 6
ITC (Input Tax Credit) rules have evolved to cut mismatches. Here's the easy breakdown:
New Table 6A1: Spotting "Borrowed" ITC
- What It Does: Captures ITC from FY 2023-24 (or earlier) that you claimed in FY 2024-25. It's subtracted from total ITC (Table 6A) to give you clean current-year numbers in 6A2.
- Key Exception: Don't report ITC reclaimed under Rule 37/37A (non-payment to suppliers) here—it goes to Table 6H instead.
- Why It Matters: This fixes old reconciliation gaps, so Table 6J (difference) stays at zero. No more surprises!
Handling Claims, Reversals, and Reclaims
Let's use real-life examples to keep it real:
- All in One Year (Claim → Reverse → Reclaim in FY 2024-25):
- Claim Rs. 100 IGST in April 2024 → Report in Table 6B.
- Reverse in October 2024 (supplier not paid in 180 days, Rule 37) → Table 7A.
- Reclaim in March 2025 (payment made) → Table 6H.
- Total in 6A: Rs. 200 (claim + reclaim), but net is clean.
- Cross-Year Drama (Claim in 2023-24, Reclaim in 2024-25):
- If not Rule 37/37A (e.g., goods delayed per Circular 170/2022): Report in 6A1.
- If Rule 37/37A: Skip 6A1, put in 6H.
- Reclaim Next Year (FY 2025-26):
- Non-Rule 37/37A: Report in Table 13 (current FY's GSTR-9) + 6A1 (next year's).
- Rule 37/37A: Only in next year's 6H—treat it as that year's ITC.
Golden Rule: Reclaimed ITC under Rule 37/37A belongs to the year you reclaim it, not the original invoice year. Always report reversals in Table 7 (pick the right sub-table, like 7A for Rule 37).
Table 8C: Missed ITC? No Panic
- What's New: Only for ITC you first claimed in next FY (up to Nov 30, 2025) that was in GSTR-2B but skipped in 2024-25.
- Don't Include: Reclaims after a reversal—they go to Table 13 to avoid messing up Table 8D.
- Example: Bought goods in Jan 2025, missed ITC then, claimed in May 2025? Pop it in 8C + 13.
Table 8B Update: Cleaner Links to Avoid Mismatches
- From FY 2024-25, 8B pulls only from Table 6B (ignores 6H reclaims).
- Benefit: Reclaims don't double-dip in GSTR-2B, so Table 8D stays balanced. Less editing hassle!
Imports and Other Tweaks
- Imports in FY 2024-25, ITC Next Year? New Table 8H1 for the ITC claim. IGST paid goes to 8G—difference in 8I is zero. Also hits Table 13.
- Table 9 Tax Payable: Auto-fills from GSTR-3B's net liability (after negative adjustments). If negative, it's blank—edit if needed.
- HSN in Table 17: Grab a ready Excel ("DOWNLOAD TABLE 12 of GSTR 1/1A HSN DETAILS") with pre-formatted data. Easy upload!
- Concessional 65% Tax? Checkbox gone—it's not applicable anymore (online/offline tools updated).
- Table 6M Label Change: No biggie—just aligns with form instructions for ITC-01/02/02A claims.
GSTR-9C Late Fees: Finally Sorted!
- New Table 17: Auto-calculates fees under Section 47(2) for delays.
- How It Works:
- Starts from GSTR-9 due date (Dec 31, 2025) till filing.
- For 9C: From GSTR-9 filing (or due date, whichever later) till 9C filing.
- Example 1: File GSTR-9 on Dec 25, 2025 (on time), 9C on Jan 7, 2026 → 7 days' fee in 9C.
- Example 2: GSTR-9 on Jan 5, 2026 + 9C on Jan 7 → 5 days in 9, 2 in 9C.
- Applies To: Both 9 and 9C if you're reconciliation-bound (turnover > Rs. 5 Cr).
Quick Tips to Nail Your Filing
- Amendments in GSTR-1A? They now feed into Tables 4/5 auto-magically.
- IMS Dashboard? No direct impact—accepted docs hit GSTR-2B anyway.
- Reclaim ITC? Always check if it's Rule 37/37A—changes everything!
- Tools to Use: Offline utility for practice; Excel downloads for verification.
- Deadline Alert: GSTR-9 by Dec 31, 2025; 9C by March 31, 2026 (if applicable).
There you have it—GSTR 9/9C for FY 2024-25 is more automated and forgiving than ever. These changes save time and reduce errors, but accuracy is key to avoid notices.
Got questions? Drop a comment below or book a quick consult via Contact Us. Share this if it helped—let's make GST less taxing!
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