GSTN Issues Additional FAQs for GSTR-9 and GSTR-9C Compliance

Meta: GSTN Issues Additional FAQs for GSTR-9 and GSTR-9C Compliance

The GSTN FAQs for GSTR-9 and GSTR-9C compliance for FY 2025-2026 clarify where and how to report ITC and RCM liabilities across financial years, highlighting common mismatches between GSTR-9 and GSTR-9C, and confirm that non-GST purchases and certain reversals are not required to be reported.

1. I paid RCM for FY 2024-25 in the next year (FY 2025-26). In which GSTR 9 should I report it?

You should show this RCM tax and the related ITC in GSTR 9 of FY 2025-26 because RCM must be reported in the year in which it is actually paid.

2. I claimed ineligible ITC of FY 2023-24 in FY 2024-25 and reversed it in FY 2024-25. Where should I report it in GSTR 9?

• The ITC that belongs to FY 2023-24 but was claimed in FY 2024-25 should be shown in Table 6A1.
• The reversal of that ITC should not be shown in Table 7, because Table 7 is only for reversals related to the current financial year.

3. Table 12B in GSTR 9C looks unnecessary because Table 7J of GSTR 9 does not include past year ITC. What should I do?

Table 12B is meant to record ITC booked in an earlier year but claimed in the current year. Since this amount does not appear in the auto populated tables, a mismatch may appear. You can explain this mismatch in Table 13 of GSTR 9C.

4. Table 7J of GSTR 9 does not match with Table 4C of GSTR 3B. Why?

Table 4C of GSTR 3B includes ITC of the previous year that was claimed or reversed in the current year. Table 7J of GSTR 9 includes only the ITC that belongs to the current year. Because of this difference in purpose, the two figures may not match.

5. I reversed ITC in FY 2024-25 that belonged to FY 2023-24. Where should I show this in GSTR 9?

You should not report this reversal anywhere in GSTR 9 for FY 2024-25. Only current year ITC reversals are to be shown in Table 7.

6. ITC from FY 2023-24 was showing in GSTR 2B of that year, but the goods were received in April 2024. I claimed the ITC in FY 2024-25. How should I report it?

• Report this ITC in Table 6A1 of GSTR 9 for FY 2024-25.
• Ideally it should not be part of Table 12B of GSTR 9C. If it has been recorded in the books in FY 2024-25, a mismatch can arise. You can explain the difference in Table 13 of GSTR 9C.

7. Where should I report non-GST purchases in GSTR 9?

Non-GST purchases do not need to be reported in GSTR 9. The form does not contain table for such purchases.

8. Should Table 4G1 of GSTR 9 be filled only by e-commerce operators?

Yes. Table 4G1 should be filled only by e-commerce operators who are liable to pay tax under section 9(5) of the CGST Act.

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