GST

GSTR-9 Filing Guide: How to Report FY 2023-24 Entries in FY 2024-25

Filing GSTR-9 for FY 2023-24 can be confusing if you recorded some entries in FY 2024-25. This guide shows where to report late ITC, missed sales/debit notes, credit notes, and reverse charge so your annual return is accurate.

Filing GSTR-9 for FY 2023-24 can be confusing if you recorded some entries in FY 2024-25. This guide shows where to report late ITC, missed sales/debit notes, credit notes, and reverse charge so your annual return is accurate.

1. Input tax credit (ITC)

Late ITC or ITC reversed in FY 2024-25: Report in Table 6A1 of GSTR-9 (FY 2023-24).
Purpose: Ensures all ITC for FY 2023-24 is included, even if reported later.

2. Sales and tax adjustments

Missed sales or debit notes (FY 2023-24, shown in FY 2024-25): Report in Table 10.
Effect: Increases turnover; tax already paid in FY 2024-25 reduces liability in Table 9 so you don’t pay twice.
Credit notes (FY 2023-24, corrected in FY 2024-25): Report in Table 11.
Effect: Reduces turnover; liability in Table 9 adjusts accordingly.

3. Reverse charge (RCM)

RCM for FY 2023-24 paid in FY 2024-25: It appears automatically in Table 4.
Action: Leave it as is; payment and ITC are already matched in FY 2024-25 returns.

Final tip

Reconcile carefully. Your GSTR-9 for FY 2023-24 should reflect all activity of that year, including entries reported later in FY 2024-25.

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Krishna Gopal Varshney

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