GSTN Releases Fresh FAQs on GSTR-9/9C for FY 2024-25 – What You Must Know
FAQs on GSTR-9/9C for FY 2024–25
Issued on: 4 December 2025
GSTN has released an additional set of Frequently Asked Questions (FAQs) based on feedback and queries received from various stakeholders. These FAQs (dated 04-12-2025) aim to help taxpayers better understand the reporting requirements for different tables of GSTR-9 and GSTR-9C, especially concerning value disclosures and reconciliations.
Access the complete FAQ document by clicking here.
— Team GSTN
Enroll in Our Practical Course on GSTR-9/9C (FY 2024-25)
Includes:
-
GSTR-9/9C for FY 2024-25 & 2023-24
-
Reconciliation: 2B vs 2A and 2B vs Books
GST FAQs – Summary of Key Queries & GSTN Replies
| S. No. | Query | GSTN Reply |
|---|---|---|
| 1 | I paid RCM GST for FY 2024-25 in the GSTR-3B of FY 2025-26. Should this liability and corresponding ITC be disclosed in GSTR-9 of FY 2024-25 or FY 2025-26? | The RCM liability and related ITC must be reported in GSTR-9 of FY 2025-26.
Explanation: As clarified by CBIC in the press release dated 03-07-2019, RCM tax should be reported in the year in which it is actually paid, along with applicable interest. Accordingly, both payment and ITC are to be shown in the Annual Return of the year of payment. |
| 2 | Ineligible ITC of FY 2023-24 was availed and reversed in FY 2024-25. Instructions say ITC availed relating to FY 2023-24 should be shown in Table 6A1 of GSTR-9 for FY 2024-25. But where should the reversal be shown? | The ITC of FY 2023-24 claimed in FY 2024-25 should indeed be shown in Table 6A1.
However, the reversal of such ITC should NOT be reported in Table 7 of GSTR-9 for FY 2024-25, since Table 7 relates only to current year (2024-25) ITC reversals. |
| 3 | Table 12B of GSTR-9C seems irrelevant because Table 7J of GSTR-9 doesn’t consider ITC of FY 2023-24 claimed or reversed in FY 2024-25. | Table 12B is meant to capture ITC booked in earlier years but claimed in the current year. Therefore, the figure will not appear in Tables 12A or 12E, which may create mismatches.
If unreconciled differences arise in Table 12F, taxpayers should provide reasons in Table 13 of GSTR-9C. |
| 4 | Table 7J of GSTR-9 doesn’t include Table 6A1, causing a mismatch with Table 4C of GSTR-3B for FY 2024-25. | Table 4C of GSTR-3B may include ITC relating to FY 2023-24 that was claimed or reversed in FY 2024-25.
However, Table 7J of GSTR-9 includes only net ITC pertaining to FY 2024-25, so differences may occur wherever prior-year ITC adjustments were made in FY 2024-25. |
| 5 | How should ITC reversed during FY 2024-25 relating to FY 2023-24 be disclosed in GSTR-9? Should it be reduced from Table 6A1 or shown in Table 7? | ITC of FY 2023-24 reversed in FY 2024-25 should not be reported anywhere in GSTR-9 of FY 2024-25. Table 7 contains reversals only for the current year, so this reversal is excluded. |
| 6 | ITC reflected in 2B for FY 2023-24 but goods received in April 2024 (FY 2024-25), ITC claimed in FY 2024-25. Should this be reported in Table 6A1 only, and how to manage mismatches in GSTR-9C? | ITC pertaining to FY 2023-24 should not form part of FY 2024-25 audited financials. However, reporting depends on the accounting method adopted.
Values in Tables 12A to 12C should align with the taxpayer’s accounting methodology. Any mismatch in Table 12F may be explained in Table 13 of GSTR-9C. |
| 7 | Where should non-GST purchases be reported in GSTR-9? | Non-GST purchases do not have a designated table in GSTR-9 and therefore do not need to be reported. |
| 8 | Is Table 4G1 of GSTR-9 applicable only to e-commerce operators? | Yes. Table 4G1 is to be filled only by e-commerce operators liable to pay tax under Section 9(5) of the CGST Act. |