Key Changes in GSTR-9 and GSTR-9C for FY 2024-25

Due date: December 31, 2025

The GST portal has enabled filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2024-25. This guide explains the key changes and what you need to do.

GSTR-9: What has changed

• Detailed ITC reporting and reversals: Report ITC reversals separately under Rules 37, 37A, 38, 42, and 43 for clearer tracking.
• New tables for imports and transitional credits: Extra fields to capture ITC on imports and transitional credits.
• Late fee and interest reporting: Disclose any late fee or interest payable under Section 47(2).
• Updated instructions: Filing instructions now have clearer rule references for easier understanding.

GSTR-9C: What has changed

• Reconciliation statement: New line items include supplies where tax is payable by e-commerce operators (Section 9(5)).
• Turnover reconciliation: The consolidated turnover across all GSTINs in audited financial statements should match Table 5A of GSTR-9C.

Filing thresholds

• Turnover up to ₹2 crore: Exempt from filing GSTR-9.
• Turnover above ₹2 crore: Must file GSTR-9.
• Turnover above ₹5 crore: Must file both GSTR-9 and GSTR-9C.

Important notes

• Auto-population: Tables 4, 5, 6, 8, and 9 will be auto-populated from GSTR-1/1A/IFF, GSTR-2B, and GSTR-3B.
• Late fee calculation: Late fees will be auto-calculated in Table 17 of GSTR-9C.

Final tip

Do not wait until the last day. File before December 31, 2025 to avoid penalties and late fees.

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