GSTR-9 for FY 2024-25: New Table Promises Smoother ITC Reporting — But Taxpayers Must Watch This

Introduction: The Big Picture Shift in GSTR-9 for FY 2024-25

The annual GST return, Form GSTR-9, has long been the year-end ritual for regular taxpayers. It consolidates all the monthly/quarterly filings, reconciles Input Tax Credit (ITC) claims, and helps the authorities crosscheck data.

 But for FY 2024-25, the Central Board of Indirect Taxes & Customs (CBIC) has introduced important structural changes — especially around ITC reporting — which promise smoother disclosures, higher transparency, and better reconciliation.

Yet, these changes also impose fresh vigilance and complexity for taxpayers. The new tables demand more granularity, auto-mismatch disclosures, reversals, reclaims and transitional credits. A slip in reporting can invite queries, adjustments or penalties.

In this article, we will walk through:

• What are the new changes and new tables in GSTR-9 for FY 2024-25

• How these changes improve or complicate ITC reporting

• Step-by-step guidance for filling the new sections

• Key risks, pitfalls and best practices

• Frequently Asked Questions

• Takeaways & strategy for taxpayers

By the end, you’ll know exactly what to watch out for — and how to use the new table structure to your advantage.

Why the Change Matters: Context & Rationale

Before the technicals, it helps to understand why CBIC made these changes:

Greater alignment & reconciliation

Over time, mismatches between GSTR-3B (monthly/quarterly), GSTR-1, GSTR-2B/2A, and annual returns have proliferated. The new structure aims to force reconciliation and disclosure of mismatches so that discrepancies are explained.

Transparency on ITC reversals & reclaims

Many disputes arise around ITC reversals (under rules like 37, 37A, 38, 42, 43) and subsequent reclaims. The new tables make these flows explicit — when credit was reversed, why, and whether it was reclaimed in subsequent years.

Capturing transitional & import credits separately

Transitional credits (carryovers) and ITC on imports often get lost or ignored amid general tables. The expanded tables separate these to avoid ambiguity and ensure they are captured.

Reduced disputes & audit friction

With more details up front, tax officers can spot problem areas earlier, rather than in post-audit. Taxpayers who follow the rules cleanly will face fewer surprises.

Better data inputs for policy changes

This granular reporting gives CBIC and GST councils better data to evaluate credit usage, misuse, and industry sector behavior — which can inform future reforms.

In short: the new table structure is not just cosmetic — it reflects a shift toward granular disclosure, self-scrutiny, and robust audit trails.

What Has Changed in GSTR-9 for FY 2024-25?

Let’s dig into the core changes, based on the CBIC rule notifications effective from September 2025. 

New & Enhanced Tables for ITC Reporting

Previously, GSTR-9 had simpler tables for “ITC availed,” “ITC reversed/ineligible,” and “other ITC.” Now, CBIC has introduced new line items to capture:

• Reversals under Rule 37, Rule 37A, Rule 38, Rule 42, Rule 43 explicitly

• Reclaims of ITC reversed in later years

• Transitional credits (carryforwards) separately

• Imports related ITC (i.e. IGST credit on import of goods or services)

• Auto-populated mismatches / discrepancies for which explanation is needed

Put differently, many types of credit movements that earlier might have been “buried” under general headings will now have reserved lanes. 

Integration & Linkage of Reversals & Reclaims

One critical conceptual shift: the new tables link reversals and reclaims, so that if you did reverse ITC (say due to supplier non-payment, rule 37) and later reclaimed it (once conditions satisfied), you report both sides in a connected manner. This transparency will reduce ambiguous or ad hoc adjustments. 

Auto-Mismatch Disclosure

Certain mismatches (between your GSTR-3B, GSTR-1, GSTR-2B etc.) will be auto-populated by the portal in relevant tables. You will need to review and explain those discrepancies. The goal: less guesswork, more predictability.

Reworked Tables 10–13

Tables relating to “adjustments from previous year,” “supplies reported in next year,” “reversal/claim of ITC from previous years,” etc., are revamped. New instructions clarify when earlier year ITCs (availing, reversing, reclaiming) should be declared in the current year.

Optional vs Mandatory Tables — Some Limits

While many of the new tables are mandatory, certain tables remain optional (depending on whether you have the relevant transactions). Always check the instructions to see which tables apply to your case. 

Effective Date & Applicability

• The new changes take effect for annual returns filed for FY 2024-25 (i.e. in the December 2025 window).

• Rule changes were notified on 17 September 2025 and apply for these annual filings. 

• The usual due date for GSTR-9 & GSTR-9C (reconciliation) is 31 December 2025 for FY 2024-25. 

Given this, taxpayers should begin preparations early, especially for complicated credit flows.

Table-by-Table Walkthrough: What to Expect & How to Fill

Below is a detailed guide to the important tables, what has changed, and tips for filling them correctly.

Table / Section	Changed Elements / New Rows	What You Must Do / Watch
Table 4 & 5 (Outward / Non-taxable supplies)	Mostly unchanged; auto-populated from GSTR-1	Verify auto-values; adjust only if large variance.
Table 6 (ITC Availed)	New breakdowns: transitional credit, imports, and detail of reclaims (6H/6A)	Distinguish ITC from imports; segregate transitional credits; link reclaims to reversals.
Table 7 (ITC Reversed / Ineligible)	New rows for Rule 37 / 37A / 38 / 42 / 43 reversals	Report each reversal type separately, not as lump sum.
Table 8 & “Other ITC”	ITC not yet availed (but permissible), timing mismatches	Use Table 8C / 8A logic: ITC pertaining to previous FY but claimed later, etc.
Tables 10–13	Adjustments for past years: supplies added / removed, ITC availed / reversed earlier years, reclaimed ITC	Carefully apply instructions: only show relevant transactions, avoid duplication.
Table 9 (Tax Paid)	Unchanged structure; auto-fills from GSTR-3B	Just review — check that additional liabilities (if any) are correctly included.
Tables 14–16 (Optional / Differential / Miscellaneous)	Some sections like 14 (differential tax) or 16 (misc.) may be extended or clarified for new changes	Fill if applicable; skip if you do not have relevant entries.
HSN / Summary Tables	These summaries still remain optional / simplified for smaller taxpayers	Use prudently if your outward/inward flows require HSN breakup.

Let’s elaborate on some of the trickier or newly introduced ones:

Table 6: ITC Availed & Reclaims

• 6B–6E: Details of ITC availed (inputs, input services, capital goods) — usual breakups.

• 6H: New row for “ITC reclaimed (other than B) under provisions of Act”, i.e. where you reversed earlier then reclaimed later. 

• Transitional & import credits: Amount of credit from transitional domain / imports must be separately disclosed, not buried in general credit.

• Make sure reclaims are linked to earlier reversals — you cannot use 6H to introduce fresh credit that was never reversed.

Table 7: ITC Reversals & Ineligible Credit

• Now you must explicitly report reversals under Rule 37, 37A, 38, 42, 43 in separate rows, not just “other reversals.” 

• If a reversal arises from supplier non-payment (Rule 37/37A), record it distinctively so that if you later reclaim it, the linkage is clear.

• Also report generic ineligible credits (blocked credits under section 17(5)).

Table 8 & the Timing Mismatch Logic

One source of confusion is Table 8C of GSTR-9 logic: when an inward supply is in FY 2023-24, but ITC is availed in FY 2024-25 (within prescribed window), those credits fall under special mismatches.

 

• For example, if the supplier declared invoice late and your ITC appears in your next year GSTR-2B or 3B, you need to report in 8C and Table 13 of the earlier year.

• But if you reversed in an earlier year and now reclaim in 2024-25, you should not report it in the old year’s 8C; instead, it goes to current year’s Table 6H.

• Always avoid double reporting — credits should appear in exactly one slot: either in the year of availing, reversal, or reclaim. The tables help enforce that.

Tables 10 – 13: Adjustments Across Years

These sections allow corrections:

• Table 10 & 11: Additions or reductions in outward supplies of the previous FY reported now.

• Table 12: Reversal of ITC availed in previous FY but reversed in the current year.

• Table 13: ITC availed in previous FY but claimed now (in current FY) — but only when allowed by law.

These cross-year tables must be handled with care to avoid misreporting. The instructions often emphasize that you should not net off or offset entries between tables unless permitted. 

Strategic Tips & Best Practices

To ensure you navigate these changes smoothly, here are practical strategies and checklists:

Start early — map your credit flows

As soon as FY ends, begin mapping which credits were availed, reversed, or reclaimed, especially in grey areas like supplier non-payment or late invoice reporting.

Maintain audit-grade trail of reversals & reclaims

Keep backup documents: why reversal occurred, proof of conditions for reclaiming, approvals, etc. That will help respond to queries.

Use reliable GST software / modules

Since certain mismatches and auto-populated entries need explanation, good software that can track and flag discrepancies is indispensable.

Reconcile GSTR-3B, GSTR-1, GSTR-2B (or 2A)

Before annual return filing, reconcile all monthly returns with books and ITC ledgers. Discrepancies are often root cause of GSTR-9 errors.

Avoid duplication of credit reporting

Ensure any credit appears once only (in the relevant year or table). The new structure enforces exclusivity — don’t double count in 6H and Table 13, etc.

Read instructions carefully

The CBIC and GST portal will publish instructions for each table; follow them to avoid mismatches or validation errors.

Check auto-populated entries

Even when values are fetched from backend, review them. If you don’t agree, you may need to raise a mismatch or correct in source returns.

Train your team / tax preparers

Given the complexity, ensure your accounting, tax or audit team is well briefed on new reporting lines.

Document explanations for mismatches

For auto-mismatches or large variances, maintain a file explaining the cause (late supplier filing, reversed credit, system lag) so that if an officer asks, you can explain.

Cross-check totals & metadata

Before “Proceed to file,” always run a full reconciliation: sum of credits, reversals, additional liabilities, etc., should match your books and trial balance.

Risks, Pitfalls & Watchouts

With greater detail reporting comes enhanced scrutiny. Here are potential risks and traps to avoid:

• Omission of new lines: If you miss reporting a reversal under Rule 37 or 42, that omission may be flagged.

• Wrong classification: Misplacing transitional or import credits under general credit buckets may trigger mismatches or demands.

• Double reporting: Careless entries may duplicate credit across tables (e.g. in 6H and 13) — always avoid this.

• Mismatch with source returns: If your GSTR-3B or GSTR-1 data doesn’t align with your annual return entries, validation errors may block filing or invite notices.

• Late or missed reclaims: If you forget to record a reclaim in the proper year and table, you may permanently lose the credit.

• Incorrect explanations: Auto-mismatches require rational, credible reasons; vague or boilerplate explanations may not satisfy officers.

• Penalties & interest on additional liability: If you report additional tax or liability via GSTR-9, ensure it’s paid via DRC-03. Delays may attract late fees.

• Lack of audit trail: In case of review or inspection, absence of supporting documentation for reversals/reclaims may weaken your defense.

In sum, the shift is not just cosmetic — it demands careful data discipline, internal checks, and robust documentation.

Frequently Asked Questions (FAQ)

Q1. Who must file GSTR-9 for FY 2024-25?
Regular taxpayers whose aggregate turnover (in a state) is above the threshold (₹2 crore) are required to file GSTR-9. 

Q2. What’s the due date for filing GSTR-9 & GSTR-9C for FY 2024-25?
The due date is 31 December 2025, unless extended by government notification. 

Q3. What’s GSTR-9C, and who should file it?
GSTR-9C is the reconciliation statement and certification — required for taxpayers under audit threshold. It reconciles audited financial statements with GSTR filings. 

Q4. Can I revise GSTR-9 after filing?
No, once filed and submitted, GSTR-9 cannot be revised. Any corrections must be addressed in subsequent returns or through departmental procedures.

Q5. Can I claim new ITC via GSTR-9?
No. GSTR-9 is only for reporting, reconciling, and adjusting ITC already claimed (or reversed, reclaimed). It cannot be used to claim fresh credit beyond what was available in GSTR-3B. 

Q6. What if my GSTR-3B, GSTR-1 and books don’t reconcile?
You must identify the discrepancy, explain it (via mismatch tables, explanation fields), and where needed make adjustments or pay additional liability. Clean reconciliations are critical under the new format.

Q7. Are some tables optional?
Yes — some tables like HSN summary, refund/demand, or miscellaneous ones are optional when transactions are absent. Always check the latest instructions.

Q8. What is Table 8C and why is it important?
Table 8C captures ITC for supplies in previous FY but claimed in the current FY (within allowed window). This helps in proper matching across years. 

Q9. What if I reversed ITC under Rule 37 or 42 and then reclaimed it later?
You must report reversal in the relevant table (Table 7) in the year of reversal, and the reclaim in current year under 6H, with proper linkage. Do not report the same credit twice.

Q10. Can the government extend the due date?
Yes, the due date may be extended by government notification if circumstances demand. Always keep an eye on such announcements.

Conclusion & Key Takeaways

The revamp of GSTR-9 for FY 2024-25 is arguably the biggest annual return overhaul in recent years. The new tables and disclosure lines reflect CBIC’s push for greater transparency, tighter reconciliation, and fewer mismatches. For taxpayers, this is both an opportunity and a challenge.

Input Tax Credit reconciliation in GSTR-9