CBIC notifies Major ITC Reporting Change in GST Annual return: Know More

CBIC introduces major ITC reporting changes in GST Annual Return. Learn what’s new in GSTR-9 filing Change

CA Pratibha Goyal

Sep 19, 2025

Last update on Sep 19, 2025

CBIC notifies Major ITC Reporting Change in GST Annual return: Know More

Amendment in GSTR-9	Implication
New Table 6A1 Introduced in Table 6 "Details of ITC availed during the financial year"	ITC of preceding financial year (FY 2023-24) availed in the current financial year (which is included in 6A - Auto-populated from GSTR-3B) above) (FY 2024-25 upto 30th November 2024) other than ITC reclaimed under rule 37 and rule 37A. This will now separate ITC of Previous year, claimed in current year upto the cut-off date of "30th November)
In the entry against serial number 6H, the words, brackets and letter “(other than 6B above)” shall be omitted;	Correspondingly, Table 6H has been amended, since the new breakdown in Table 6A provides clarity on reclaimed ITC.
For serial number 6J and the entries relating thereto, the following shall be substituted (I-A2)	Now the data that flows to Table 8B is of CY 2024-25 only. The irrelevant differences on account of FY 23-24 in table 8D will reduce.
For serial number 6M and the entries relating thereto, the following shall be substituted ITC availed through ITC-01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms)	This ensures that only ITC related to Transitional forms is reported here
Table 7 Details of ITC reversed and Ineligible ITC for the financial year	2 separate tables created to show reversal of ITC as per Rule 37A [Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof] and Rule 38 [Claim of credit by a banking company or a financial institution]
Table 8B: ITC as per 6(B) above	Now the data in 8B of CY 2024-25 only
In the entries against serial number 6H, after the words, brackets, figure and letter “(as per 6(E) above)”, the words “in the financial year” shall be inserted	IGST paid on import of goods availed in FY 2024-25 to be reported here
Table 8H1 Introduced: IGST Credit availed on Import of goods in next financial year	IGST paid on import of goods availed in FY 2024-25 availed next year to be reported here
8I= 8G - (6H + 6H1)	IGST not availed will Lapse.

Changes in Table 9

Table 9 now clearly flags the difference between Tax Paid and Tax payble. Deficient Tax Liability is required to be paid by DRC-03. Changes in Table 10

Table 10, 11, 12, 13 and 14 are mandatory for FY 2024-25 and onwards.

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.