GSTN Releases Clarification to Queries Related to GSTR-9/9C Filing for FY 2024-25

The Goods and Services Tax Network (GSTN) has released the frequently asked questions (FAQs) resolving queries related to GSTR-9/9C filing for the financial year 2024-25 (assessment year 2023-24) via a press release dated December 04, 2025. Previously, GSTN had released a press release discussing the same, i.e., issues related to GSTR 9/9C filing for the FY 2024-25.

According to the clarification by GSTN, if you have paid GST (goods and services tax) on RCM for the financial year 2024-25 in GSTR3B of the financial year 2025-26, then this liability and ITC of RCM will be reported in GSTR 9 of the financial year 2025-26. As per the CBIC press release dated July 03, 2019, “Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19: Many taxpayers have requested clarification on the appropriate column or table in which the tax was to be paid on a reverse charge basis for the FY 2017-18 but was paid during FY 2018-19. It may be noted that since the payment was made during FY 2018-19, the input tax credit on such payment of tax would have been availed in FY 2018-19 only. Therefore, such details will not be declared in the annual return for FY 2017-18 and will be declared in the annual return for FY 2018-19. If there are any variations in the calculation of turnover on account of this adjustment, the same may be reported with reasons in the reconciliation statement (FORM GSTR-9C).”

Meaning, the liability for the Reverse Charge Mechanism (RCM) should be reported in GSTR 9 for the financial year in which it was paid, along with the applicable interest.

GSTN further clarified that if ITC (Input Tax Credit) is reversed in GSTR 3B for the financial year 2024-25, belonging to the financial year 2023-24, then such reversals do not need to be reported anywhere in GSTR 9 of FY 2024-25, as you need to report the ITC reversal belonging to the current financial year only in Table 7 of GSTR 9 for FY 2024-25.

A lot of individuals had a common question: where is a non-GST purchase reported in GSTR 9? GSTN has also clarified this, saying there is no specified table in GSTR-9 to report non-GST purchases. Therefore, there is no requirement to report non-GST purchases in GSTR 9. As per the clarification, Table 4G1 in GSTR 9 needs to be filled by the e-commerce operator; they need to pay tax under section 9(5) of the CGST Act.

For complete clarification of queries related to GSTR-9/9C filing for FY 2024-25, refer to the official press release.