📅 Dated: 13 October 2025
✅ Latest Update
The GST portal has officially enabled GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for the Financial Year 2024-25.
Taxpayers can now file their annual returns and reconciliation statements with the newly updated formats and instructions, which reflect the latest amendments in GST law and rules.
The due date for filing both forms, unless extended, remains 31st December 2025.
🆕 Key Changes in GSTR-9 & GSTR-9C for FY 2024-25
The new forms incorporate several updates as per recent amendments and notifications. Let’s understand them one by one:
1️⃣ Detailed ITC Reporting & Reversals
- Taxpayers must now provide more detailed information about Input Tax Credit (ITC).
- Separate reporting is required for reversals under Rules 37, 37A, 38, 42, and 43.
- The objective is to improve reconciliation accuracy and ensure ITC is properly tracked.
👉 Tip: Carefully review reversal entries, reclaimed credits, and auto-populated data before final submission.
2️⃣ New Tables for Imports & Transitional Credits
- Additional fields have been added for import-related ITC and transitional credits.
- This ensures better transparency for businesses importing goods or carrying forward credits from earlier regimes.
👉 Tip: Cross-verify your import data with the ICEGATE system and ensure accuracy before filing.
3️⃣ Auto-Populated Data & Mismatch Handling
- The new forms auto-pull data from GSTR-1, GSTR-3B, and GSTR-2B.
- Many fields will be prefilled to reduce manual errors.
- However, taxpayers must verify and reconcile all figures since mismatches may lead to future scrutiny.
👉 Tip: Reconcile sales, ITC, and outward supply data before attempting to file.
4️⃣ Late Fee & Interest Reporting Formalized
- The updated instructions require clear disclosure of any late fee or interest payable under Section 47(2).
- Any delays in filing must be transparently reported in the form.
👉 Tip: Avoid back-dated adjustments — report the actual period of delay and fees accurately.
5️⃣ Updated Instructions & Rule References
- Instructions for both GSTR-9 and 9C have been updated for easier understanding.
- Table references and compliance logic have been made clearer, ensuring fewer errors in interpretation.
👉 Tip: Read the revised instruction sheet before starting the filing process.
Excel Download of HSN details in excel for Table 17 of GSTR-9 available
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