GSTN Issues Additional FAQs on GSTR-9 and GSTR-9C for FY 2024-25

GSTN Advisory, Dated 04-12-2025

1. Introduction

The GST Network (GSTN) has released additional Frequently Asked Questions (FAQs) to provide further clarity on the filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for the financial year 2024-25. These FAQs aim to assist taxpayers, accountants, and auditors in understanding the reporting requirements, new validations, and changes introduced for this compliance cycle. The advisory reiterates the importance of accurate reporting to avoid mismatches, notices, and delays during reconciliation.

2. Key Clarifications in the Newly Issued FAQs

The additional FAQs issued by GSTN address several practical challenges faced by taxpayers while preparing annual returns. Key clarifications relate to reporting of amendments, ITC reversals, HSN-wise summary disclosures, and auto-populated values in GSTR-9. GSTN has also explained the treatment of supplies reported through e-invoices, differences between GSTR-1 and GSTR-3B, and how these should be reconciled in the annual return. These insights help taxpayers ensure correctness of values before final submission.

3. Guidance on GSTR-9C Reconciliation Requirements

A significant portion of the FAQs focuses on GSTR-9C, which involves reconciling audited financial statements with GST returns. The advisory outlines how turnover differences should be handled, which supporting documents auditors must verify, and how taxpayers should report unreconciled items. GSTN has clarified the role of the certification mechanism and the responsibilities of both taxpayers and auditors in ensuring accuracy and compliance with prescribed formats.

3. System Validations and Reporting Best Practices

The additional FAQs highlight new system validations built into the GST portal to minimise errors during return filing. These include checks on ITC mismatches, reporting thresholds for HSN codes, and restrictions related to amendments for previous years. GSTN has encouraged taxpayers to cross-verify values with GSTR-2B, e-invoice data, and books of accounts to ensure error-free filing. The advisory also recommends completing reconciliation activities well in advance of the due date to avoid last-minute issues.

4. Conclusion

The issuance of these additional FAQs reinforces GSTN’s continued effort to simplify compliance and provide taxpayers with structured guidance for filing annual returns. By addressing ambiguities and offering practical reporting solutions, GSTN aims to help taxpayers achieve accurate reconciliation and reduce disputes during departmental scrutiny. Taxpayers are advised to carefully review these FAQs and align their reporting processes accordingly for seamless completion of GSTR-9 and GSTR-9C for FY 2024-25.

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