Updated as per Notification No. 13/2025 – Central Tax dated 17 September 2025
The CBIC has once again simplified annual GST return filing by specifying which tables in GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) are mandatory and which are optional for FY 2024-25.
Let’s break down these requirements in a simple, tabular format for easy reference.
🧾 1. Understanding GSTR-9 & GSTR-9C
| Form | Purpose | Applicability |
|---|---|---|
| GSTR-9 | Annual summary return containing details of outward and inward supplies, ITC availed, reversals, and tax paid. | All regular taxpayers (except composition). |
| GSTR-9C | Reconciliation statement between GSTR-9 and audited financial statements. | Mandatory for taxpayers with turnover above ₹5 crore. |
📊 2. GSTR-9 – Table-wise Reporting Status for FY 2024-25
| Table No. | Nature of Reporting | Status for FY 2024-25 |
|---|---|---|
| 4A to 4G | Taxable outward supply, tax on advances & RCM | Mandatory |
| 4I to 4L | Credit/Debit Notes related to 4B–4E supplies | Mandatory |
| 5A to 5C1 | Zero-rated supplies without payment of tax and those with tax by recipient | Mandatory |
| 5D to 5F | Exempted, Nil Rated & Non-GST supplies | Mandatory – “Exempted” and “Nil Rated” can be clubbed in 5D; Non-GST separately in 5F |
| 5H to 5K | Amendments to 5A–5F supplies | Optional – Can be clubbed in 5A–5F |
| 6A | Auto-populated ITC based on 3B | Auto |
| 6A1 | ITC of preceding FY claimed in 3B of current FY | Mandatory – New Table from FY 2024-25 |
| 6A2 | Net ITC of the financial year (= A – A1) | Mandatory – New Table from FY 2024-25 |
| 6B to 6D | ITC on inward supplies under forward & reverse charge | Mandatory – “Input” and “In Services” can be clubbed; “Capital Goods” shown separately |
| 6E | Import of goods | Mandatory |
| 6F to 6M | Other ITCs (Import of services, ISD, Reclaim under Rule 37/37A, TRAN forms etc.) | Mandatory |
| 7A, 7A1, 7A2 to 7E | ITC reversals due to Rules 37–43 & Sec 17(5) | Mandatory – Separate tables from FY 2024-25 |
| 7F & 7G | ITC reversal due to TRAN-1 & TRAN-2 | Mandatory |
| 8A to 8K | ITC related information (Reco between GSTR-2B & Books) | Mandatory – New Table 8H1 from FY 2024-25 |
| 9 | Tax payable & tax paid | Mandatory |
| 10 & 11 | Outward liability of FY 2024-25 shown/reduced in FY 2025-26 (upto 30 Nov 2025) | Mandatory |
| 12 & 13 | ITC pertaining to FY 2024-25 reversed/shown in FY 2025-26 (upto 30 Nov 2025) | Mandatory – Do not net-off Tables 12 & 13 |
| 15 & 16 | Info of Demands & Refunds, Inward supplies | Optional |
| 17 | HSN summary for Outward Supply | Mandatory – > ₹5 Cr at 6-digit; ≤ ₹5 Cr (B2B) at 4-digit |
| 18 | HSN summary for Inward Supply | Optional |
✅ Verified – All tables and notes match the official chart.
🧮 3. GSTR-9C – Table-wise Reporting Status for FY 2024-25
| Table No. | Nature of Reporting | Status |
|---|---|---|
| 5A | Turnover as per Audited Books | Mandatory |
| 5B to 5O | Adjustments related to Turnover | Can be clubbed in 5O |
| 7A to 7F | Reconciliation from Total Turnover to Taxable Turnover | Mandatory |
| 9A to 9Q | Reconciliation of Tax Paid | Mandatory |
| 12A to 12D | Reconciliation of ITC between Books & GSTR-9 | Mandatory |
| 14 | Expense-head-wise ITC reconciliation | Optional |
🧾 4. Exemption Limits for FY 2024-25
| Form | Turnover Limit for Exemption | Source / Reference |
|---|---|---|
| GSTR-9 | Up to ₹2 crore | Notification No. 15/2025-CT dated 17-09-2025 → Exemption continues every year |
| GSTR-9C | Up to ₹5 crore | Rule 80(3) of CGST Rules 2017 |
💡 5. Key Highlights for FY 2024-25
- New tables introduced: 6A1, 6A2, 7A1, 7A2 and 8H1
- ITC reversal reporting made more structured under Rules 37–43 and Section 17(5)
- HSN reporting standardized (6-digit for > ₹5 Cr; 4-digit for ≤ ₹5 Cr B2B)
- Tables 5H to 5K and 18 remain optional
- No net-off permitted between Tables 12 & 13
🧠 Concept of the Day – Simplified Annual Filing
From FY 2024-25 onwards, GSTR-9 and GSTR-9C are more aligned with auto-populated data from GSTR-3B and 2B. This reduces manual errors and gives a clear picture of ITC utilisation and reversals, helping taxpayers and auditors focus on genuine reconciliation.
🏁 Conclusion
The GSTR-9 and GSTR-9C formats for FY 2024-25 bring clarity and ease of compliance. Businesses should prepare their reconciliations well before 30 November 2025 to avoid penalties and ensure accurate reporting under the new table structure.
