GSTN Releases Consolidated FAQs Resolving Queries Related to GSTR 9/9C Filing

The Goods and Services Tax Network (GSTN) has issued consolidated FAQs (Frequently Asked Questions) resolving all the queries related to GSTR 9/9C filing for the Financial Year 2024-25 (Assessment Year 2025-26). 

As per the released FAQs, for the financial year 2024-25, GSTR-9 and GSTR-9C will be enabled automatically on the GST portal only after all monthly or quarterly returns are filed. This means that every GSTR-1 and GSTR-3B for FY 2024-25 must be completely filed. Once this condition is met, the system itself activates GSTR-9/9C without any separate request from the taxpayer.

However, if even one GSTR-1 or GSTR-3B return for FY 2024-25 is pending, the annual return GSTR-9 will not be enabled. The reason is that most tables of GSTR-9, such as Tables 4, 5, 6, 8 and 9, are auto-populated by the system based on the data already filed in GSTR-1, GSTR-1A/IFF, GSTR-3B and GSTR-2B. Incomplete monthly returns mean incomplete annual data.

GSTR-9 depends entirely on the timely filing of regular returns, and Table 8A is a system-driven summary of ITC based strictly on GSTR-2B data for the relevant financial year. Taxpayers are therefore advised to ensure all returns are filed correctly and on time to avoid issues while filing their annual GST return.

From Financial Year 2024-25, the supplies added and amended through GSTR1A will also be treated with GSTR1 and IFF for auto-population in Tables 4 and 5 of GSTR9.

To make things easier for taxpayers, the GST portal now provides invoice-wise details of the amount auto-filled in Table 8A of GSTR-9. These details are available in the form of an Excel sheet on the GSTR-9 dashboard, named “Download Table 8A Document Details”.

By downloading this Excel file, the taxpayer can clearly see the invoices, debit notes (DN), and credit notes (CN) on the basis of which the amount in Table 8A has been automatically populated. This helps the taxpayer to verify, cross-check, and understand how the auto-filled figures have been calculated, making return filing more transparent and simple.

Refer to the official PDF for complete information.