GSTR-9/9C FY 2024-25: Key Updates, New Tables and Filing Insights Ahead of Dec 31 Deadline
GSTR-9/9C is now available for filing at the GST portal; the due date, i.e., December 31, 2025, is also slowly approaching. It is important for taxpayers and tax professionals liable to file GSTR-9/9C annual return forms to be aware of recent changes introduced in them for the financial year 2024-25 (Assessment year 2025-26).
According to a tax expert, changes in the upcoming GSTR-9/9C annual return filing for FY25 are anticipated to be made, particularly in its Table 8A, Table 8C, insertion of new Table 6A1, and other key sections. He says that this move is a part of the government’s larger initiative to encourage the ease of doing business in the country and reduce legal action time and costs for taxpayers.
While these changes will make compliance easier and clearer for taxpayers, experts warn that businesses will have to adjust how they file their returns to fit the new framework. If they do not adapt, the reforms might not help and could even cause new disputes. Tax professionals and company GST teams will also need to learn the new rules and let go of old practices to stay compliant, the expert said.
As per the FAQs (Frequently Asked Questions) released by the GSTN (Goods and Services Tax Network), here are some key updates and clarifications regarding GSTR-9/9C return filing for the financial year 2024-25:
Revised Date Derivation for Table 8A:
The department has redesigned the process for generating data in Table 8A. According to the new revisions, it will now include all invoices shown in GSTR-2B between the time period of April and October 2025, as these are allowed to be claimed under the earlier GST rules. The invoices that appeared in GSTR-2B between April and October 2024, for the financial year 2023-24, will be removed. These amendments are anticipated to influence figures reported in Table 8D; this will reduce mismatches and risk for legal actions.
Amendments in Computation for Table 8C:
The department has revised the process for reporting in Table 8C, effective from the financial year 2024-25. Only the following will be included in it from now on:
- Input Tax Credit (ITC) for FY 2024-25: This ITC appeared in GSTR-2B and was automatically filled in Table 8A, but the buyer did not claim it in that financial year. The buyer is now claiming it in GSTR-3B (Table 4A5) for FY 2025–26, and it is still within the allowed time limit.
- Supplies from FY 2024-25: In some cases, the seller did not show certain invoices in their GSTR-1 during FY 2024-25 but uploaded them later, between April and October 2025. Because of this, the buyer can now see those invoices in their GSTR-2B and claim the related ITC in FY 2025-26, within the permissible period.
Introduction of New Table 6A1:
The department has introduced a new table, Table 6A1, in GSTR-9. This helps taxpayers in presenting a more accurate and resolved view of their input Tax Credit (ITC) claims. This results in assistance for both taxpayers and officers during desk reviews. This improvement reduces the possibilities of litigation and its costs in the context of both duration and money.
In order to enjoy the full advantage of this, taxpayers are recommended to make sure their books of accounts and working papers are fully prepared. It is expected that the department will do a comparison check between figures reported in Table 12 (Reversal of ITC) and Table 13 (Availing ITC) from the previous year’s return with those in the current year’s Table 6A1, just to ensure consistency and accuracy. Do not include reclaimed ITC here.
No Influence of Invoice Management System (IMS) on GSTR-9:
The department has assured that the introduction of the Invoice Management System (IMS) will not influence the auto-populated data in GSTR-9. The actions taken by taxpayers in the IMS are already included in the updated GSTR-2B. This GSTR-2B is then used to file GSTR-3B. This process helps make sure that no invoice or credit note is counted twice or missed.
Reflection of Changes Made in GSTR-1A:
Any changes made by the supplier in GSTR-1A will now automatically be shown in GSTR-9 when the system prepares data for Table 8A. This makes sure the information in the returns matches automatically, reducing the need for manual checks. The same data will also be filled automatically in the supplier sections, Table 4 and Table 5, of GSTR-9.
