GSTR-9/9C For FY 2024-25: Don't Miss The Key Changes Before Dec 31 Deadline

Are you a taxpayer preparing to file annual tax return forms GSTR‑9/GSTR‑9C for the financial year 2024-25? If yes, it is important to understand many key changes introduced this year. Most significant is the update to Table 8A that will now include data from the new Invoice Management System.

As the filing deadline of December 31, 2025, approaches, being aware of the modifications is critical for accurate compliance.

Revised Derivation For Table 8A

From this year, the figures auto-populated in Table 8A will also draw on information from the IMS, beyond the earlier sources. Because of this, taxpayers should no longer assume that the same-old numbers will appear without review: they need to verify the IMS-derived data carefully to avoid mismatches or surprises. Any discrepancies between what the taxpayer believes and what the system shows may require corrective action or reconciliation.

Changes To Computation Of Table 8C

In addition, the computation rules for Table 8C have been revised. While the article does not delve into every formula adjustment, it flags that taxpayers should revisit the way values for Table 8C are derived—especially since these impacts may flow from the revised provenance of data in earlier tables (such as 8A) and from how input tax credit (ITC) claims, reversals, and re-claims are treated across financial years.

Introduction Of Table 6A1

A new table, Table 6A1, has been inserted into the GSTR-9/9C forms for FY 2024-25. This table requires taxpayers to report specific amounts of input tax credit that were claimed, reversed, or reclaimed—depending on the financial year when the original claim arose and when the reversal or reclamation took place. Professionals point out that this means cross-year movements of ITC now need finer tracking, and taxpayers must be ready to capture situations such as: an ITC claimed in FY 2023-24 but reversed in FY 2024-25; or claimed, reversed, and reclaimed all in FY 2024-25.

IMS Dashboard And Impact On GSTR-9

One frequent question is whether actions taken through the IMS dashboard will directly alter entries in GSTR-9. The answer is: no—at least not directly. While IMS drives the data feeding into Table 8A (and via that route may affect other tables), the dashboard operations themselves do not trigger an automatic change in the GSTR-9 filing. Nonetheless, taxpayers should keep a close watch because changes in IMS can change what appears in the auto-populated fields.

Effect Of Amendments Via GSTR-1A 

Another change to note: where supplies are added or amended via GSTR‑1A (the correction/amendment return to GSTR-1), those additions or amendments will now be reflected in Tables 4 and 5 of GSTR-9. In practice, this means that any late adjustments to outward supplies must be tracked because they will affect the auto-populated numbers in the annual return.