The Goods and Services Tax Network (GSTN) has introduced significant updates to the GSTR-9 annual return form for the financial year 2024–25, particularly impacting the reporting of Input Tax Credit (ITC) in Table 8A. From FY 2024–25, Table 8A will be auto-populated based on the GSTR-2B statement, which reflects all invoices reported by suppliers. This integration ensures that only valid and reconciled invoices are considered, reducing discrepancies and minimizing the risk of litigation.
The process for generating data in Table 8A has also been revised. It will now include all invoices reflected in GSTR-2B between April and October 2025, which are eligible to be claimed under the existing GST provisions. Invoices from FY 2023–24 appearing in GSTR-2B between April and October 2024 will be excluded. These changes are expected to impact the figures reported in Table 8D, lowering the chances of discrepancies and disputes.
Reporting in Table 8C has been updated as well. From this year, it will only include ITC for FY 2024–25 shown in GSTR-2B and auto-filled in Table 8A, which was not claimed in the same year but is now claimed in GSTR-3B (Table 4A5) for FY 2025–26 within the permissible time limit. It also includes supplies from FY 2024–25 where the seller did not report the invoice in GSTR-1 during that year but reported it between April and October 2025, allowing buyers to claim ITC in FY 2025–26 within the allowed time.
Additionally, a new section, Table 6A1, has been introduced in GSTR-9 to provide a more accurate and reconciled view of ITC claims, helping taxpayers and officers during desk reviews while reducing chances of scrutiny or litigation. The GSTN has clarified that the implementation of the new Invoice Management System (IMS) will not affect auto-populated data in GSTR-9, as actions taken through IMS are already reflected in the regenerated GSTR-2B used for GSTR-3B filings. Any additions or amendments made by suppliers in GSTR-1A will also be automatically reflected in GSTR-9, ensuring seamless data synchronization and reducing manual reconciliation efforts.
Taxpayers are advised to maintain accurate records, ensure timely invoice uploads by suppliers, and regularly monitor their GSTR-2B statements to align ITC claims with the updated GSTR-9 requirements. This proactive approach will facilitate smoother filing and minimize the risk of discrepancies or audits.
