Summary of "GSTR 9/9C (2024-25) with New Changes | GST Annual Return 2024-25 | GSTR-9 New Changes"
Summary of Business-Specific Content from “GSTR 9/9C (2024-25) with New Changes | GST Annual Return 2024-25 | GSTR-9 New Changes”
GST Annual Return Filing Process & Timeline
- GSTR 9 and 9C forms for the financial year 2024-25 are now activated on the GST portal.
- The deadline for filing is December 31, 2025.
- Filing can be done both online and offline.
New Features & Data Download Options
- System-generated downloadable summaries are available for the full year, including:
- GSTR 1A and IFF data
- GSTR 3B data
- Table 12 of GSTR 1 (HSN-wise details), available both month-wise and consolidated
- The HSN (Harmonized System of Nomenclature) data download includes tax rates and quantities consolidated for easy reconciliation.
Key Changes in Tables & ITC Reporting
Table 6 (Input Tax Credit - ITC)
- Introduction of Part 6-A to separately show ITC claimed in the current financial year versus ITC carried forward from previous years.
- This change reduces confusion and errors related to ITC adjustments and reconciliation.
- Auto-fill features introduced for total ITC claimed in 3B returns.
Table 7
- For reversal of ITC, with new sub-categories (A1, A2) aligned to updated GST rules.
Table 12
- HSN-wise outward supply data is mandatory.
- Inward supply reporting remains optional.
Other Tables
- Tables 15 and 16 remain optional.
- Tables 4 to 14 require detailed data entry; additional guidance and courses are available for these.
Operational Benefits & Recommendations
- Downloadable consolidated and month-wise data enables easier reconciliation and audit preparation.
- Auto-fill and segregation of ITC data reduce manual errors and simplify compliance.
- Use of Excel sheets for HSN-wise summary facilitates detailed analysis and reporting.
- It is recommended to leverage CA Guruji’s practical and advanced GST courses for in-depth understanding and compliance accuracy.
Educational & Support Resources
- Detailed walkthrough videos and paid courses (₹99 annually) are available on ca gurujiclasses.com for comprehensive understanding of tables and GST filing.
- Links are provided in the video description and pinned comments for easy access.
Presenters / Sources
- CA Pooja (CA Guruji)
- CA Guruji YouTube Channel and ca gurujiclasses.com platform
Category
Business
