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

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  • Last Updated on 18 October, 2025

GSTN FAQs on GSTR-9 and GSTR-9C

GSTN Advisory, Dated 16-10-2025

The Goods and Services Tax Network (GSTN) has released a comprehensive set of Frequently Asked Questions (FAQs) along with detailed responses to facilitate the accurate filing of the Annual Return (Form GSTR-9) and the Reconciliation Statement (Form GSTR-9C) for the financial year 2024-25.

1. Purpose of the FAQs

The FAQ document aims to help taxpayers understand the procedural and technical aspects of filing annual returns, ensuring accuracy, consistency, and compliance. It serves as a ready reference for addressing common doubts and challenges faced during the filing process.

2. Key Topics Covered

The FAQs address a wide range of issues relevant to the filing of GSTR-9 and GSTR-9C, including:

  • Auto-population of data from GSTR-1 and GSTR-3B,
  • Revised and updated table structures in both forms,
  • Treatment and reporting of Input Tax Credit (ITC),
  • Computation and applicability of late fees, and
  • Procedural changes and validations introduced for FY 2024-25.

3. Availability of GSTR-9 and GSTR-9C Forms

Both Form GSTR-9 and Form GSTR-9C have been enabled and are available for filing on the GST portal. Taxpayers can access, prepare, and submit these forms after ensuring that all related returns for the financial year are duly filed.

4. Objective and Accessibility

The FAQs have been designed to:

  • Enhance clarity on filing requirements,
  • Assist in accurate data reporting, and
  • Support smooth compliance across diverse taxpayer categories.

The document is available online on the GST portal and can be accessed by taxpayers throughout the filing period for guidance and reference.

5. Key Takeaway

Taxpayers are encouraged to review the FAQs thoroughly before filing, to ensure data consistency, avoid common errors, and comply with statutory deadlines under the GST regime.

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied