GSTR 9/9C (2024-25) with New Changes | GST Annual Return 2024-25 | GSTR-9 New Changes

Summary of Business-Specific Content from “GSTR 9/9C (2024-25) with New Changes | GST Annual Return 2024-25 | GSTR-9 New Changes”

GST Annual Return Filing Process & Timeline

• GSTR 9 and 9C forms for the financial year 2024-25 are now activated on the GST portal.
• The deadline for filing is December 31, 2025.
• Filing can be done both online and offline.

New Features & Data Download Options

• System-generated downloadable summaries are available for the full year, including:
  • GSTR 1A and IFF data
  • GSTR 3B data
  • Table 12 of GSTR 1 (HSN-wise details), available both month-wise and consolidated
• The HSN (Harmonized System of Nomenclature) data download includes tax rates and quantities consolidated for easy reconciliation.

Key Changes in Tables & ITC Reporting

Table 6 (Input Tax Credit - ITC)

• Introduction of Part 6-A to separately show ITC claimed in the current financial year versus ITC carried forward from previous years.
• This change reduces confusion and errors related to ITC adjustments and reconciliation.
• Auto-fill features introduced for total ITC claimed in 3B returns.

Table 7

• For reversal of ITC, with new sub-categories (A1, A2) aligned to updated GST rules.

Table 12

• HSN-wise outward supply data is mandatory.
• Inward supply reporting remains optional.

Other Tables

• Tables 15 and 16 remain optional.
• Tables 4 to 14 require detailed data entry; additional guidance and courses are available for these.

Operational Benefits & Recommendations

• Downloadable consolidated and month-wise data enables easier reconciliation and audit preparation.
• Auto-fill and segregation of ITC data reduce manual errors and simplify compliance.
• Use of Excel sheets for HSN-wise summary facilitates detailed analysis and reporting.
• It is recommended to leverage CA Guruji’s practical and advanced GST courses for in-depth understanding and compliance accuracy.

Educational & Support Resources

• Detailed walkthrough videos and paid courses (₹99 annually) are available on ca gurujiclasses.com for comprehensive understanding of tables and GST filing.
• Links are provided in the video description and pinned comments for easy access.

---

Presenters / Sources

• CA Pooja (CA Guruji)
• CA Guruji YouTube Channel and ca gurujiclasses.com platform