Important Aspects in Filing of GSTR 9 Considering Recent Changes for FY 2024-25

Introduction

This article aims to provide clarity on the filing of annual returns (Form GSTR 9) along with recent changes as applicable for the Financial Year 2024-25. Understanding these changes is crucial to ensure accurate and timely compliance.

Applicability

1. GSTR 9 must be filed if the aggregate turnover of a Registered Taxpayer exceeds Rs 2 crores.

2. GSTR 9/9C for FY 2024-25 will be automatically enabled in the system once all the due returns in GSTR 1 and GSTR 3B for the FY 2024-25 are filed.

Input Tax Credit – Availment & Reversal

1. Table 6A1 is a new table that captures the ITC of the preceding FY (2023-24) claimed by the recipient in the current FY (2024-25) till the specified timeframe. Any ITC pertaining to FY 2023-24 reclaimed during FY 2024-25 due to rule 37/37A will not be reported in Table 6A1. Therefore, the amount computed in new Table 6A2 (6A minus 6A1) is the ITC pertaining to FY 2024-25, which needs to be allocated between 6B to 6H.

2. For ITC pertaining to FY 2024-25 that has been claimed, reversed, and reclaimed within the same FY, Table 6A is auto-populated from Table 4A (1 to 5) of GSTR 3B for the entire FY from April 2024 to March 2025. In this situation, this amount will appear twice in Table 6A of GSTR 9, once for the claim and once for the reclaimed amount. These events should be reported as follows:

• Claims should be reported in Table 6B.
• Reversals should be noted in Table 7 (Table 7A to 7H).
• Reclaimed amounts should be reported in 6H.

3. Reclaimed ITC from FY 2023-24 in FY 2024-25 not due to rule 37/37A should be reported in Table 6A1. Any ITC reclaimed due to rule 37/37A should be included in Table 6H.

4. If ITC from FY 2024-25 is claimed, reversed, and reclaimed in FY 2025-26, the claim should be noted in Table 6B, and the reversal in Table 7 (Table 7A to 7H). For reclaim, it depends if it's due to rule 37/37A or not:

• Non-rule 37/37A reclaims will be reported in Table 13 of GSTR 9 for FY 2024-25 and Table 6A1 of GSTR 9 for FY 2025-26.
• Rule 37/37A reclaims will be noted in Table 6H of GSTR 9 for FY 2025-26.

5. Any ITC reclaimed due to rule 37/37A in any financial year will always be considered the ITC of that year. As such, it should be reported in Table 6H of GSTR 9 for that FY.

Other ITC Related Information

1. Table 8A of GSTR 9 will include all inward supplies relevant to FY 2024-25 appearing in GSTR 2B of FY 2024-25 and will:

• Include invoices from FY 2024-25 appearing in GSTR 2B of FY 2025-26 between April 2025 to October 2025.
• Exclude invoices from FY 2023-24 appearing in GSTR 2B between April 2024 to October 2024.

2. If a supplier reports the Invoice/DN/CN for FY 2024-25 up until the specified time of the next FY, it will be auto-populated in Table 8A of GSTR 9 for FY 2024-25 after the corresponding GSTR 3B is filed.

3. To assist taxpayers, the amount auto-populated in Table 8A online, including invoice-wise details, is available in an excel sheet on the GSTR 9 dashboard labeled 'DOWNLOAD TABLE 8A DOCUMENT DETAILS'. This sheet can be utilized to refer to the Invoices/DN/CN based on which the amount is auto-populated.

4. Table 8C records data of ITC from the current FY availed in the next FY within the dedicated time period. It excludes any ITC claimed and reversed in the current FY but reclaimed in the next FY.

5. For imports made in FY 24-25 with ITC taken in FY 2025-26, reporting in the newly inserted Table 8H1 is required. This is distinct from the Table 6E inclusion. IGST paid is detailed in Table 8G; ITC availed, in Table 8H, and ITC claimed in the next FY, in Table 8H1, ensuring a nil difference in Table 8I. Such ITC will be included in Table 13 of GSTR 9 for 24-25.

Details of Tax Paid

The tax payable is captured from GSTR 3B's net liability. If the liability reported in Table 6.1 of GSTR 3B is positive, then this positive net tax liability is auto-populated in Table 9 under tax payable. If the net amount in Table 6.1 is negative, no amount is auto-populated under the tax payable column of Table 9.

Furthermore, the tax payable column of Table 9 of GSTR 9 is editable, allowing taxpayers to adjust values if necessary.

Previously, additional tax liabilities could only be discharged in Cash. For FY 2024-25, payments can be made through Cash or the Electronic Credit Ledger.

Particulars of Transactions for the Financial Year Declared in Returns of the Next Financial Year

Tables 12 and 13, optional for FY 2023-24, are now mandatory for FY 2024-25. Table 12 covers the ITC of the financial year reversed in the next financial year, while Table 13 contains details of ITC of the financial year availed in the subsequent financial year.

HSN-wise Summary of Outward Supplies

To aid taxpayers, an additional Excel sheet titled 'DOWNLOAD TABLE 12 of GSTR 1/1A HSN DETAILS' provides consolidated details of Table 12 of GSTR 1. It also includes an additional sheet detailing HSN in the format of Table 17 of GSTR 9, enabling taxpayers to utilize the download and report in Table 17 of GSTR 9 for FY 2024-25.

Late Fee

As per Circular No. 246/03/2025-GST dated 30th January 2025, a late fee is levied under Section 47(2) of the CGST Act for any delay in furnishing the complete annual return under Section 44, covering both FORM GSTR-9 and FORM GSTR-9C (if applicable). Consequently, a new Table 17 titled "Late Fee Payable and Paid" has been added below Part V of GSTR-9C to document such fees payable under Section 47(2).

The late fee applies to the period between the due date for furnishing the annual return and the actual filing date of GSTR 9. For GSTR 9C, it is calculated from the date of filing GSTR 9 or the due date of the Annual return, whichever is later, to the filing date of GSTR-9C. These fees will be auto-calculated based on the GSTR 9 and 9C filing dates.

For further guidance on filing and compliance, refer to our comprehensive resources on GSTR 9 filing in Maharashtra and Bokaro Steel City.