GSTR-9 & GSTR-9C for FY 2024-25: Latest GST Relaxations, Optional Tables, and Filing Guide

As the deadline for annual GST returns draws nearer, businesses and tax practitioners are carefully examining the new rules for filing the GSTR-9 and GSTR-9C returns for FY 2024-25. The central tax authorities have introduced certain relaxations and optional tables in these forms, aimed at easing the compliance burden for registered taxpayers. In this article, we break down the changes in simple terms, highlight which tables now carry optional status or have simplified reporting, and discuss how this may help your business stay on the right side of GST.

What are GSTR-9 and GSTR-9C?

First, let’s clarify the basics. GSTR-9 is the annual return that every registered GST taxpayer (other than composition dealers) must file summarizing their outward supplies, inward supplies, input tax credit (ITC), tax paid, etc., for the financial year. GSTR-9C is a reconciliation statement which certain taxpayers (those whose turnover exceeds a specified threshold) must get audited and then file alongside the GSTR-9 — it reconciles the audited financials with the figures reported in GSTR-9.

Key Changes for FY 2024-25

According to the official notification (Notification No. 13/2025 – Central Tax (Third Amendment) Rules dated 17 September 2025) many of the “optional” tables or relaxations in previous years have been refreshed for the current year.

Here are the major changes:

1. Reporting of previous year data only via dedicated entries

For the current year, taxpayers must primarily report the current year’s data. The inclusion of previous year data has been restricted to specifically newly-inserted columns. This means that if you have carry-forward items or prior year adjustments, you’ll need to use the proper columns rather than mixing them with current year figures.

2. Sales made through e-commerce operators

There is now a separate requirement to report supplies made via an e-commerce operator (under Section 9(5) of the GST Act) in GSTR-9. If you sell via marketplaces or other e-commerce aggregators, you’ll need to ensure the correct entries are made.

3. Optional/Relaxed Tables in GSTR-9

Several tables in the GSTR-9 form are either optional, simplified or can be filled in a consolidated manner. Here are some highlights:

• Table 4 – Outward supplies, RCM inward supplies, advances received: This remains mandatory, but the reporting lines have been clarified.
• Table 5 – Outward supplies not liable to GST: Includes sub-tables such as 5D (exempted supplies) and 5E (nil-rated supplies). For FY 2024-25 you have the option to report the values for 5D & 5E in a consolidated manner under 5D (i.e. exempt) only.
• Tables 5H, 5I, 5J, 5K – Credit/Debit notes, amendments: You may report net of credit/debit notes or amendments under supplies not liable to GST.
• Table 6 – ITC (Input Tax Credit) details:
  • Table 6A1 (new) – ITC of preceding FY claimed in 3B of current FY (including reclaiming ITC under Rule 37/37A).
  • Table 6B, 6C, 6D etc – Option to report ITC from “Inputs” and ITC from “Input Services” in a consolidated way (in the column for “Inputs”) for certain inward supplies.
  • However: Option for ITC on import of goods/services (Table 6E) has been withdrawn this year—so that part must be separately reported.
• Table 7 – Reversal of ITC / Ineligible ITC: Option previously existed to report several sub-tables in consolidated manner (e.g., 7A-7E into 7H). That relaxation has been withdrawn for FY 2024-25.
• Table 9 (Tax paid summary) – still mandatory.
• Tables 10 & 11 – Sales of FY 2023-24 reported in GSTR-1 of FY 2024-25. These must be reported.
• Table 12 – Reversal of ITC in FY 2024-25 for ITC availed in FY 2023-24: Option not to fill this table.
• Table 13 – ITC Availed in FY 2024-25 for ITC belonging to FY 2023-24: Option not to fill.
• Table 14 – Differential tax paid on Tables 10 & 11: Mandatory.
• Table 15 – Details of Demand & Refund: Option not to fill.
• Table 16 – Supplies received from composition taxpayers / job-worker / goods sent on approval: Option not to fill.
• Table 17 & 18 – HSN/SAC of outward/inward supplies: For HSN/SAC outward supplies: if annual turnover in preceding year > Rs 5 crore → report 6-digit HSN code; otherwise 4-digit HSN code for all B2B transactions. For inward supplies table (18) option not to fill.

From a practical standpoint, the many “optional” or “not to fill” tables reduce the number of fields you must worry about, thereby reducing risk of errors.

To help taxpayers understand these changes more clearly, here’s a concise table summarizing the latest FAQs and GSTN clarifications on GSTR-9 and GSTR-9C for FY 2024-25, based on the official guidance dated October 16, 2025.

S. No.	Topic / Query	Key Clarification (GSTN Reply)	Practical Implication / Notes
1	Enabling of GSTR-9/9C	Enabled automatically once all due GSTR-1 and 3B for FY 2024-25 are filed.	Ensure no pending returns before filing GSTR-9/9C.
2	Pending Returns	GSTR-9 will not be enabled if any GSTR-1 or 3B is pending.	File all monthly/quarterly returns first.
3	Table 8A Auto-Population	Auto-filled from GSTR-2B for FY 2024-25, including invoices up to Oct 2025.	Ensures inclusion of eligible invoices for ITC.
4	IMS Dashboard Impact	No direct impact on GSTR-9; accepted IMS docs flow to GSTR-2B.	Focus on reconciling GSTR-2B and GSTR-3B.
5	Supplies via GSTR-1A	From FY 2024-25, data from GSTR-1A will be considered in Tables 4 & 5.	Amendments via GSTR-1A will reflect automatically.
6	New Table 6A1	Captures ITC of FY 2023-24 claimed in FY 2024-25 (excluding Rule 37/37A reclaims).	Avoid double reporting of previous-year ITC.
7	ITC Claimed-Reversed-Reclaimed (Same FY)	Report Claim in 6B, Reversal in 7A–7H, Reclaim in 6H.	Example cases clarify reporting flow.
8	ITC of Prev. FY Claimed/Reversed/Reclaimed	If reclaimed for other than Rule 37/37A → 6A1; If under Rule 37/37A → 6H.	Differentiation crucial for reconciliation.
9	ITC 2024-25 Claimed/Reversed → Reclaimed Next FY	Reclaim other than Rule 37/37A → Table 13; Reclaim under Rule 37/37A → 6H in next FY.	Avoid duplication between Tables 8C, 13, 6H.
10	Label Change in Table 6M	No change in reporting logic; ITC via ITC-01/02/02A to be shown here.	Purely a label alignment.
11	Table 8A Excel Download	Available as ‘Download Table 8A Document Details’ on dashboard.	Helps trace invoice-level auto-population.
12	Mismatch Between 8A Excel & Online	Differences possible in 5 specific scenarios (e.g., RCM, amendments).	Online 8A is final; Excel for reference only.
13	Supplier Amendments (GSTR 1/1A/IFF)	Auto-population reflects latest amended records pertaining to FY 2024-25.	Check for year-shifting amendments carefully.
14	Invoices Reported Next FY (Apr–Oct 2025)	Such records auto-populate in Table 8A after recipient files relevant 3B.	Allows capture of eligible late ITC.
15	Table 8C Definition	Captures missed ITC of FY 2024-25 availed in next FY (till Nov 2025).	Excludes reclaimed ITC cases.
16	ITC Claimed/Reversed/Reclaimed Across FYs	Reclaim in next FY → not in 8C; report only in Table 13.	Prevents 8D mismatch.
17	When to Use Table 8C	Only if ITC of FY 2024-25 was first availed in next FY (till specified time).	Example cases clarify eligibility.
18	Delinking Table 6H from 8B	Now 8B auto-populates only from 6B (excluding reclaimed ITC).	Improves accuracy of Table 8D matching.
19	Import of Goods – Next FY ITC	Report in new Table 8H1 (not 6E). Tax in 8G, ITC in 8H1, difference nil.	Also show in Table 13 of FY 2024-25.
20	Negative Liability in 3B	Table 9 auto-captures positive net liability; editable if needed.	Verify values from 3B before submission.
21	Label Change for Tables 12 & 13	No impact on reporting logic. 12 = ITC reversed next FY; 13 = ITC availed next FY.	Labels realigned for clarity.
22	HSN Reporting (Table 17)	New Excel download available for HSN data from GSTR-1/1A.	Simplifies HSN filling process.
23	65% Concessional Tax Rate	Checkbox removed from Tables 17 & 18 as scheme no longer applicable.	No impact on current taxpayers.
24	Late Fee Calculation in GSTR-9C	Late fee under Sec. 47(2) auto-calculated from due date to actual filing.	New Table 17 added in GSTR-9C for late fees.
25	ITC Reclaimed Under Rule 37/37A	Considered ITC of the year in which it is reclaimed; report in Table 6H of that FY.	Applies from FY 2024-25 onwards.

4. GSTR-9C – Optional Tables

For the reconciliation statement form GSTR-9C, all tables are required except:

• Table 5B to 5N: Option to report all such details consolidated into Table 5O (other reasons).
• Table 14: Remains optional for taxpayers.

This means while you still must get your accounts audited if applicable and prepare GSTR-9C, you have some leeway on filling certain detailed breakdown tables.

Why These Changes Matter?

• Less compliance burden: Optional tables or consolidated entries mean fewer fields to fill, reducing time and error risk.
• Better focus on relevant data: By limiting previous-year data in current-year sections, the filings become cleaner and more focused.
• Greater clarity for e-commerce & ITC: The separate reporting of e-commerce supplies and clear rules around ITC simplify matters for many businesses.
• Reduced ambiguity: Withdrawn relaxations (e.g., for ITC on imports, or reversal tables) mean you must still pay attention to those items — so while there are simplifications, responsibilities remain.

Practical Tips for Businesses and Tax Professionals

• Begin collecting current-year data and ensure you use the correct columns for prior-year items; mixing might lead to mismatches.
• If you have turnover > Rs 5 crore, note that you must use 6-digit HSN codes for outward supplies; if below, you may use 4-digit codes for B2B.
• For e-commerce operator supplies under Section 9(5), ensure the correct disclosure in GSTR-9.
• For ITC database: If you are reclaiming ITC from prior FY under Rule 37/37A, use the newly introduced Table 6A1 correctly.
• Don’t rely on old relaxations — e.g., optionality on ITC 6E or consolidation in Table 7 may no longer apply.
• In GSTR-9C, if tables 5B-5N are detailed and cumbersome, you can choose to roll them into Table 5O — but check if this suits your audit and disclosure needs.
• Stay attuned to the official notification (Notification 13/2025) for possible future clarifications or circulars.

Conclusion

The latest changes to the annual GST return forms for FY 2024-25 demonstrate a move toward simplification and clarity — while still preserving accountability. By introducing optional tables, consolidating certain entries, and withdrawing some previous relaxations, the authorities are striking a balance: easing compliance where feasible, but retaining key reporting requirements.
For businesses, this means the annual filing is somewhat less burdensome — provided you stay aware of which tables remain mandatory and which have optional status. Proper planning, early preparation and coordination with your tax advisor will help ensure a smooth and accurate submission of GSTR-9 and GSTR-9C.

Remember: simplifying doesn’t mean skipping — you still need to report accurate figures for outward supplies, inward supplies, ITC, tax paid and reconciliation. Use the relaxations to your advantage, but continue to maintain good records and timely align with your GST returns.