GSTR-9 2024-25 : Understanding Changes in ITC Tables | Revised Reclaim Rules | Annual Return 2025-26

Описание: Key Takeaways and Changes
Filing Scope and Purpose:
GSTR-9 must exclusively contain data (outward supply and ITC) pertaining to FY 2024-25, even if transactions or adjustments were reported in the 2025-26 monthly returns.
The primary purpose is self-assessment and identification of tax short payments or availment errors.
Any resulting tax liability (short payment) must be settled using DRC-03.
Outward Supply Changes (Table 4 & 5):
New sub-tables (G1 and G2) have been added to track supplies under Section 9(5), where the E-commerce Operator (ECO) is liable to pay tax (e.g., certain notified services like restaurants/hotels booked via ECOs).
ECOs report their liability in Table 4 (G1).
Suppliers who shifted their tax liability to the ECO report only the taxable value in Table 5 (G2 – Supplier to Report).
Input Tax Credit (ITC) Revisions (Table 6, 7, 8):
Table 6A(1): This table is mandatory for bifurcating ITC. It captures ITC belonging to the preceding Financial Year (2023-24) but actually claimed in the current FY (2024-25) 3B returns.
ITC Reclaim (Rules 37/37A): ITC reclaimed under Rule 37 (180-day non-payment) or 37A (supplier non-filing) is always treated as the credit of the year in which it is reclaimed. Therefore, this reclaimed ITC must be reported specifically in Table 6H, regardless of the original invoice year.
Table 8A (ITC Comparison): This table, which auto-populates ITC data based on GSTR-2B, has been updated. It now exclusively auto-populates ITC documents (invoices, etc.) that have an invoice date falling within FY 2024-25, ensuring a clean comparison with the 2024-25 ITC figures claimed (6B).
ITC Availment Next Year (Table 8C / 13): ITC of FY 2024-25 that was availed late (in FY 2025-26 up to the November 30th deadline) must be reported in Table 13 and reflected in Table 8C.
Table 9 (Tax Liability):
The table reconciling Tax Payable and Tax Paid has been revised.
The Tax Paid component is non-editable (auto-populated from 3B data).
The Tax Payable component is editable and is derived from the outward supply figures reported across Tables 4, 5, 10, and 11.

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