October 25, 2025

The countdown has begun! Taxpayers and professionals, buckle up for the big changes in GSTR-9/9C filings for the financial year 2024-25. December 31, 2025, is the deadline, so better check out what’s cooking. Bhogavalli Mallikarjuna Gupta, Associate Director - GST at RSM India, told ET Wealth Online that the government is shaking things up with major updates in key tables like 8A, 8C, and a brand-new Table 6A1. Why? To make business easier and cut down on those dreaded GST disputes. Let’s unwrap the spicy details! Table 8A’s data is now carefully filtered — it will include invoices from GSTR-2B between April and October 2025, related only to FY 2024-25. Bills from the last year popping up in last year's GSTR-2B won’t make the cut anymore. This smart move should clear mismatches, ease your mind, and lower court battles. Next, Table 8C changes mean it now tracks only ITC from FY 2024-25 that was not claimed timely but is being scooped up in FY 2025-26 in GSTR-3B. Also, it considers supplies sellers forgot to report on time but fixed soon after. So, your credit claims get a tidy makeover! Say hello to the brand-new Table 6A1 in GSTR-9! It shines a spotlight on ITC from the previous year that you claimed this year. This lets tax officers and taxpayers peek through a clearer lens during reviews, potentially stopping nasty audit notices and saving both time and money. But remember, your books better be tip-top because the tax department will cross-check these numbers carefully. Caught worries about the Invoice Management System (IMS)? GSTN says no sweat! IMS won’t mess with GSTR-9’s auto-filled data because everything from IMS is already baked into your GSTR-2B. No duplications, no missing invoices! Another magic trick: tweaks you or suppliers make in GSTR-1A now auto-show up in your GSTR-9 tables 4 and 5, making manual math work almost history. Gupta sums it up crisply: "These updates are designed to bring greater accuracy, reduce compliance friction, and foster a more transparent tax environment. However, taxpayers must stay proactive, adapt their processes, and ensure internal records are robust — as smooth compliance will depend on how quickly businesses embrace these changes." The GSTN’s handy FAQs answer burning questions like when your GSTR-9/9C will unlock (after all your GSTR-1 and 3B returns are in), how Table 8A’s auto-population works, and how to report ITC reversals and reclaims properly—all with examples. So, whether you’re a tax pro or a business owner, this GST game is changing fast and furious. Quick adaptation and sharp record-keeping are your best bets to ace GSTR-9/9C 2024-25 without a hitch!

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Tags: Gstr-9/9c, Gst 2024-25, Table 8a, Table 6a1, Tax filing, Gstn faqs,