Summary of GSTR 9/9C:

• Enabling of GSTR-9 / 9C linked to return compliance - GSTR-9 and GSTR-9C for FY 2024-25 will be enabled on the GST portal only after all relevant GSTR-1 and GSTR-3B returns for the year are filed. Any pending return will block access to the annual return. Most tables in GSTR-9 are system-driven and auto-populated from filed returns.
• Expanded scope of Table 8A – ITC as per GSTR-2B - Table 8A of GSTR-9 captures all inward supplies of FY 2024-25 appearing in GSTR-2B, including invoices of FY 2024-25 reflected in GSTR-2B up to October 2025. Invoices of FY 2023-24 appearing in later months are excluded to avoid cross-year mismatch.
• Detailed reporting mechanism for claim–reversal–reclaim of ITC - Where ITC is claimed, reversed, and reclaimed within the same year, all three events must be separately disclosed—claim in Table 6B, reversal in Table 7, and reclaim in Table 6H. Specific guidance is provided for Rule 37 and Rule 37A scenarios, including inter-year reclaims.
• Missed ITC claimed in next year to be reported in Table 8C and 13 - Table 8C captures only missed ITC of FY 2024-25 that is claimed for the first time in FY 2025-26 within the prescribed time limit. ITC that was earlier claimed and reversed cannot be reported here, as it would distort reconciliation under Table 8D.
• Introduction of Table 8H1 for import-related ITC timing issues - Where goods are imported in FY 2024-25 but ITC is availed in FY 2025-26, such credit must be disclosed in the newly inserted Table 8H1. This ensures that IGST paid on imports and ITC availed later do not create differences in Table 8I.
• Revised treatment of late fees under GSTR-9C - Late fee under Section 47(2) of the CGST Act is now clearly applicable to both GSTR-9 and GSTR-9C as part of the “complete annual return.” A new Table 17 in GSTR-9C auto-computes late fees based on the filing dates of both forms.