Key Amendments to GSTR-9 for FY 2024-25

The amendments focus heavily on enhancing the transparency and reconciliation of Input Tax Credit (ITC) and aligning data better with monthly returns.

Filing Exemption Taxpayers with an aggregate annual turnover of up to ₹2 crore are exempt from filing GSTR-9.

GSTR-9C Mandate GSTR-9C (reconciliation statement) is mandatory for taxpayers with an aggregate turnover exceeding ₹5 crore.

ITC Reporting (Table 6) ITC claims are now segregated into current year credits and preceding year credits claimed in the current year using new Tables 6A1 and 6A2.

Reclaimed ITC A new Table 6H has been introduced to separately report ITC that was reversed in earlier periods (e.g., under Rule 37/37A) and subsequently reclaimed during FY 2024-25.

ITC Reversals (Table 7) Reversals must now be reported rule-wise (e.g., Rule 37, 37A, 42, 43, Section 17(5)), instead of in a consolidated manner.

Auto-Population (Table 8A) Table 8A, detailing available ITC, will auto-populate based on GSTR-2B and the document date, helping to align data with the actual financial year.

Prior Period Adjustments Tables 10, 11, 12, and 13 have undergone label changes and require more precise reporting of transactions and ITC adjustments related to FY 2024-25 but declared in subsequent returns (up to November 30, 2025).

HSN Details Reporting HSN codes in Table 17 (outward supplies) and Table 18 (inward supplies) remains mandatory, with specific digit requirements based on turnover.

Liability Payment Additional tax liability arising from reconciliation can now be settled via cash or ITC, a change from earlier rules that only allowed cash payments.