Major Changes in GSTR-9 for FY 2024-25: Latest GST Updates

Part

Tables

What It Contains

A

Basic Info

GSTIN, FY, Turnover classification

B

4-5

Outward supplies (B2B, B2C, Exempt)

C

6-8

ITC availed, reversals, GSTR-2B reconciliation

D

9

Tax liability vs tax paid (with variance explanation)

E

10-18

HSN details, spillover transactions, adjustments

Change

Explanation

1. Table 6A1: Prior-Year ITC Claimed Separately

Newly introduced Table 6A1 captures ITC claimed in the current FY but attributable to previous years, resolving mismatches and aiding clear reconciliation.

2. Rule 37/37A ITC Reversals Split (7A & 7A1)

ITC reversals under Rule 37 (180 days payment rule) and Rule 37A (vendor non-filing of GSTR-3B) are reported separately for better transparency and audit trails.

3. Table 8A Limited to Current FY Invoices

Table 8A includes only FY 24-25 invoices from GSTR-2B, preventing carryover of prior year invoices and improving ITC accuracy.

4. New Table 8H1: Import IGST Claimed Next FY

Table 8H1 separately reports IGST on imports paid in current FY but claimed in next FY, disaggregating import vs domestic ITC.

5. Table 6M Restricted to ITC-01/02/02A Forms

Reporting in Table 6M is restricted to ITC from officially filed forms ITC-01, ITC-02, and ITC-02A, enhancing classification clarity.

6. Mandatory Cross-Year ITC Tracking (Tables 12 & 13)

Tables 12 and 13 now compulsory to track ITC reversal/availed across adjacent financial years, reducing irregular ITC claims.

7. Mandatory Explanation for Tax Discrepancies (Table 9)

Detailed explanation required for any tax liability versus actual tax payment variance, preventing unnecessary audits.

8. Additional Tax Payment Using ITC (DRC-03)

Taxpayers may now settle additional tax liabilities identified in reconciliation by utilizing ITC through Form DRC-03, improving cash flow.

9. Explicit ITC Reclaim Reporting (Table 6H)

Reclaims of previously reversed ITC due to rule 37/37A must be explicitly disclosed in table 6H, completing the ITC lifecycle for audit transparency. (Claim - 6B, Reversal - 7A to 7H, Reclaim - 6H)

10. Mandatory HSN Cross-Check (Table 5N vs 17)

For taxpayers with turnover over ₹5 crore, mandatory reconciliation of HSN-wise turnover summary with invoice-level data ensures proper classification.

11. ITC Auto Population from GSTR-2B

ITC is auto-populated from GSTR-2B instead of 2A, improving matching and reducing claim discrepancies.

12. Revised Table 9 Structure

Table 9 now separately shows tax liability versus tax paid, split by ledger types (cash/ITC), enhancing reconciliation clarity.

13. Invoice Management System Integration

Invoice-level ITC data is validated from the Invoice Management System (IMS) for accuracy, reflected in Table 8A.

14. Clarity on Optional vs Mandatory Tables

Refunds, demands, composition supplies, and HSN summaries are optional for many, easing filing for smaller taxpayers.

Aspect

Old GSTR-9 (Up to FY 2023-24)

New GSTR-9 (FY 2024-25)

ITC Reporting

Consolidated ITC without prior-year segregation

ITC split into current & prior-year claims (Table 6A1)

Rule-wise Reversals

Aggregate ITC reversals in single table

Separate tables for Rule 37 (7A) & Rule 37A (7A1) reversals

ITC Data Source

Mostly from GSTR-2A

Auto-populated from GSTR-2B for better accuracy

Import IGST Reporting

No separate table for import ITC claimed next FY

New Table 8H1 for import IGST claimed in subsequent FY

Tax Liability vs Payment

Limited reconciliation details

Detailed Table 9 with split between tax payable and paid by ledger

Amendments & Notes Reporting

Manual entry for adjustments

Auto-update from GSTR-1A amendments affecting Tables 4 & 5

Additional Tax Payment

Paid only in cash

Additional tax can be paid using ITC via Form DRC-03

HSN Reconciliation

Not strictly enforced

Mandatory HSN summary cross-check for turnovers > ₹5 crore