Changes in ITC Reporting for GSTR-9 & GSTR-9C for FY 2024–25

Key Changes in ITC Reporting for GSTR-9 & GSTR-9C for FY 2024–25

GSTR-9 & GSTR-9C Applicability under GST 

Key Changes in ITC Reporting for GSTR-9 (FY 2024–25)

1. E-commerce Supplies (Sec. 9(5)) : New rows 4G1 / 5C1 introduced for reporting supplies made through e-commerce operators. Ensures reconciliation between GSTR-1, GSTR-3B, and GSTR-9.

2. ITC Reporting Overhaul  : Auto-population now sourced from GSTR-2B (Table 3.I) instead of GSTR-2A. Table 6A split into:

• • 6A(1): ITC of preceding FY (e.g., FY 2023-24) claimed in FY 2024-25

  • 6A(2): ITC pertaining to current FY 2024-25

• Reclaimed ITC to be separately disclosed in Table 6H.

3. Unclaimed / Deferred ITC : ITC claimed up to 30 Nov 2025 (statutory limit) to be shown in Table 13 and 8C for cross-year allocation.

4. Simplified ITC Classification : In Table 6, only Inputs and Capital Goods bifurcation needed. Input Services not separately required. Table 7H now allows a consolidated reversal (excluding TRAN).

5. HSN Code Reporting  : 6-digit HSN mandatory for taxpayers with turnover > ₹5 crore. & 4-digit HSN sufficient for others. The GST Annual Return (GSTR-9) for FY 2024–25 introduces major revisions to the Input Tax Credit (ITC) reporting structure — particularly in Table 6 and Table 8. These changes are designed to improve year-wise reconciliation and align ITC disclosure with the static GSTR-2B statement.

Changes in Table 6 – ITC Availed During the Financial Year

The structure of Table 6 has been expanded to distinguish ITC based on when it was availed.

New Sub-Tables Introduced

• Table 6A1: Captures ITC of the preceding financial year (FY 2023–24) that was claimed during FY 2024–25.

• Table 6A2: The total ITC auto-populated in Table 6A (Total ITC Availed) is now split into:

  • 6A1: ITC of the preceding year, and

  • 6A2: ITC pertaining to the current year (FY 2024–25).

Reclaiming ITC : If ITC was reversed earlier and reclaimed within the same year, it must be shown in Table 6H. However, the treatment differs based on the timing and rule under which the reclaim is made requiring careful classification.

Changes in Table 8 – Other ITC-Related Information

Table 8 has been refined to strengthen reconciliation between GSTR-2B and actual ITC availed.

Auto-Population Logic (Table 8A)

• Source of data: Auto-populated from GSTR-2B (static statement), replacing the earlier dynamic GSTR-2A.

• Scope of data: Includes invoices relating to FY 2024–25 appearing in GSTR-2B up to October 2025, consistent with the statutory ITC time limit.

• Exclusions: Invoices pertaining to earlier years that appear in FY 2024–25’s GSTR-2B will not be considered in Table 8A.

Refined Reporting in Table 8C 

• Used to report ITC on FY 2024–25 inward supplies that are claimed in FY 2025–26 (up to October 2025). Reclaimed ITC (originally claimed, reversed, and reclaimed) must not be reported here.

• New Table 8H1 : Introduced for IGST on imports of goods relating to FY 2024–25, where ITC is claimed in the next FY (2025–26).

Delinking of ITC Tables : 

The auto-population of Table 8B is now based only on Table 6B (regular ITC availed) — excluding any ITC reclaimed under Table 6H. This aims to eliminate mismatches in Table 8D.

Key Changes in GSTR-9C (FY 2024-25)

• ITC Disclosure (Tables 12B & 12C) : Mandatory reporting of ITC as per books vs. ITC claimed, along with reconciliation variances.
• Rate-wise Tax Segregation : Inclusion of 6% slab for brick manufacturers (and other notified supplies).
• Turnover Adjustments : Line-wise adjustment reporting from Table 5B to 5O — clubbing not allowed.
• Optional Cost-Center ITC Mapping (Table 14) : Remains optional but recommended for large entities to improve traceability of ITC utilization.

Key Takeaways for Taxpayers in Reporting for GSTR-9 & 9C  (FY 2024–25)

1. Enhanced ITC Reconciliation: Greater granularity means taxpayers must reconcile ITC year-wise and source-wise.

2. Maintain Separate ITC Records: Track ITC claimed, reversed, and reclaimed distinctly — based on timing and applicable rule.

3. GSTR-2B Becomes the Primary Reference: Since GSTR-2B is now the only data source for ITC auto-population in GSTR-9, regular monthly reconciliation is essential to avoid mismatches and loss of credit.

Practical Implications in Reporting for GSTR-9 (FY 2024–25)

• GSTR-2B Reconciliation becomes the backbone for ITC validation — monthly reconciliation is crucial.

• Maintain year-wise ITC trail (claimed, reversed, reclaimed) for audit readiness.

• Cross-verify e-commerce and Section 9(5) supplies to avoid duplication or omission.

• Ensure PAN-wise turnover aggregation before determining GSTR-9C applicability.

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