Additional FAQs Released for GSTR-9 & GSTR-9C for FY 2024-25 (Official GSTN Update)

December 4, 2025

GSTN has issued a new set of FAQs to clarify reporting requirements for GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2024-25. These queries address common doubts raised by taxpayers and professionals, especially regarding RCM reporting, ITC of previous years, and reconciliation challenges.

Below is a simplified summary of the important clarifications:

1. RCM Paid in the Next Financial Year — Where to Report?

If RCM pertaining to FY 2024-25 is paid in FY 2025-26, both the RCM liability and ITC must be reported in GSTR-9 of FY 2025-26, not in FY 2024-25.
GSTN refers to the CBIC Press Release (3 July 2019), which clarified similar treatment for earlier years.

2. Ineligible ITC of FY 2023-24 Availed & Reversed in FY 2024-25

• ITC availed relating to FY 2023-24 but claimed in FY 2024-25 should be reported in Table 6A1 of GSTR-9 (FY 2024-25).

• Reversal of FY 2023-24 ITC made in FY 2024-25 should not be shown in Table 7 of GSTR-9.
  Only the current-year ITC (FY 2024-25) must be reported in Tables 6B–6H and 7A–7H.

3. Table 12B of GSTR-9C & Mismatch Issues

Table 12B captures ITC of earlier years claimed in the current year.
Since Table 7J of GSTR-9 includes only current FY ITC, mismatches may appear in GSTR-9C.

GSTN clarifies:
Taxpayers should report differences with reasons in Table 13 of GSTR-9C.

4. Difference Between Table 4C of GSTR-3B and Table 7J of GSTR-9

Since Table 7J includes only current-year net ITC, ITC pertaining to FY 2023-24 but reported in FY 2024-25 may cause differences.
Explanation for such differences may be recorded in GSTR-9C wherever applicable.

5. Reporting ITC Reversal Related to FY 2023-24

If FY 2023-24 ITC is reversed in FY 2024-25, do not report it anywhere in GSTR-9 for FY 2024-25.
GSTR-9 Table 7 contains only reversals of the current financial year.

6. Foreign Year ITC Appearing in 2B but Availed Next Year

If FY 2023-24 ITC appears in GSTR-2B but goods were received in April 2024, ITC is validly claimed in FY 2024-25 and should be reported in Table 6A1 of GSTR-9.

For reconciliation:
Any mismatch between 12A & 12E in GSTR-9C should be explained in Table 13.

7. Reporting Non-GST Purchases in GSTR-9

There is no table in GSTR-9 for reporting Non-GST purchases.
Hence, such details are not required in the annual return.

8. Table 4G1 of GSTR-9 — Who Should Report?

Only E-commerce Operators liable to pay tax under Section 9(5) must report values in Table 4G1.

Conclusion

These additional FAQs bring much-needed clarity for taxpayers preparing annual returns for FY 2024-25. Correct reporting is essential to avoid mismatches in GSTR-9C, prevent scrutiny, and ensure smooth reconciliation with books and GST returns.

Professionals and businesses are advised to thoroughly review these clarifications before filing final returns for the year.