GSTR-9 / GSTR-9C FY 2024-25 — FAQ & Practical Examples

Answer: GSTR-9 / 9C becomes available only after you have filed all GSTR-1 and GSTR-3B returns for FY 2024-25. If any month/quarter returns are pending, the annual return UI stays disabled.

Answer: Table 8A captures invoices / DN / CN appearing in GSTR-2B for FY 2024-25. It includes invoices of FY 2024-25 that show up in GSTR-2B during Apr–Oct 2025 and excludes FY 2023-24 invoices that appear in Apr–Oct 2024.

Answer: IMS decisions do not directly change GSTR-9 values. However, IMS determines what appears in GSTR-2B. Records that are accepted (or deemed accepted) will appear in GSTR-2B and therefore in Table 8A of the annual return.

Practical: Use IMS to manage disputed invoices; accepted items will automatically flow into 2B → 8A.

Answer: To avoid duplication between prior-year ITC and current-year ITC, the annual form now asks:

• 6A1: ITC of preceding FY (2023-24) that is claimed in current FY (2024-25) within specified time.
• 6A2: Net ITC for FY 2024-25 (6A − 6A1).

Answer: Report the three events in different tables:

• Claim → Table 6B
• Reversal → Table 7 (7A to 7H as applicable)
• Reclaim (same FY) → Table 6H

Answer: Two cases:

• If reclaim is other than Rule 37/37A → report in Table 6A1 (it is prior-year ITC now claimed).
• If reclaim is because of Rule 37/37A (payment after 180 days or special reversal) → report in Table 6H of the FY in which reclaim occurs.

Answer: Table 8C lists ITC of FY 2024-25 which was not claimed during FY 2024-25 but is claimed in FY 2025-26 within the specified time (Apr-Oct 2025 / upto 30 Nov 2025 as per timeline). It is NOT for ITC that was claimed & reversed in FY 2024-25 and reclaimed in next FY (such cases are handled differently).

Answer: Previously reclaimed ITC (6H) was included in 8B leading to mismatches in 8D. Now 8B auto-populates only from Table 6B, and 6H is excluded — which reduces artificial differences.

Answer: For imports: IGST paid on import is shown in Table 8G. If the ITC for import is availed in next FY, a new row 8H1 captures ITC claimed next year — and corresponding amounts appear in Table 13 so overall difference (8I) remains NIL.

Answer: Late fee under Section 47(2) is auto-calculated in GSTR-9C. The system computes days of delay from due date (31 Dec 2025) to actual filing date and populates the "Late Fee Payable and Paid" table. Example: GSTR-9 filed 5 Jan 2026 → 5 days fee shown in GSTR-9; 9C filed 7 Jan 2026 → remaining 2 days fee in 9C.

Answer: GSTR-9 dashboard provides a downloadable Excel named "DOWNLOAD TABLE 8A DOCUMENT DETAILS" containing invoice-level details that populate Table 8A. Use it to reconcile portal data vs books.

Answer: Differences may occur in these cases:

• RCM outward supplies appear in 8A Excel but not in online 8A.
• Records amended from normal to reverse charge or vice versa may appear differently in Excel vs UI.
• Place of Supply (PoS) changes making ITC ineligible — reflected differently across Excel sections (B2B/B2BA) vs online 8A.
• Records amended between FYs (2024-25 & 2025-26) show up differently.

Note: Online 8A is considered accurate; Excel may contain additional historical rows for audit/traceability.

Answer: If supplier amends GSTR-1/1A/IFF and the amended record pertains to FY 2024-25, the online Table 8A will be updated per amended data. If amendment moves invoice across FY boundary, Excel may still show the original row while online updates based on final FY classification.

Answer: If ITC pertaining to FY 2024-25 is first claimed in FY 2025-26 within the specified window, report it in Table 8C and Table 13 of GSTR-9 (FY 2024-25). However, if reclaim is due to Rule 37/37A, that reclaim is reported in Table 6H of the FY when reclaim occurs.

Answer: Taxpayers whose aggregate turnover in FY exceeds ₹5 crore must file GSTR-9C (audited reconciliation). Turnover definition follows notified rules — include all taxable supplies, exempt supplies, exports, and non-GST supplies as per guidance.

Answer: Late fee under Section 47(2) is auto-computed. System fills "Late Fee Payable and Paid" in GSTR-9C; calculation is from due date to filing date. Example flows are auto-populated by portal.

1. Ensure all GSTR-1 & GSTR-3B returns for FY 2024-25 are filed.
2. Reconcile Books vs GSTR-2B (invoice-wise).
3. Download "Table 8A Document Details" Excel and reconcile with books.
4. Prepare ITC split (6A1/6A2) & reversal schedules (Table 7).
5. Check import IGST & possible 8H1 entries.
6. Prepare 9C reconciliation (if turnover > ₹5 Cr) and obtain CA/CMA sign-off.
7. Upload & submit JSON; pay any tax/late fee (DRC-03) if required.

Answer: Yes — you can make voluntary tax/interest/fee payments via DRC-03 (or as per portal guidance) before final submission of GSTR-9/9C to reduce exposure to notices. Keep evidence of payments and reconciliation schedules.

Answer: Use GSTR-9 Dashboard to download "Table 8A Document Details" Excel and HSN summary. For complex cases, consult your GST practitioner or CA/CMA for interpretation and 9C certification.