Relaxations/Optional Tables in GSTR-9 and GSTR-9C for FY 2024-25
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As the deadline for filing GSTR-9 and GSTR-9C approaches in the coming weeks, tax professionals and assessees are gearing up to review the latest requirements and available relaxations. It has become a common practice for the CBIC and the Government to introduce new rules and regulations each year, rather than establishing them for a longer duration.
Key changes made in the current year Annual return can be summarized as follows:
- Reporting of current year data only and disclose previous year data in dedicated (newly inserted data) only.
- Separate reporting of Sales made through E Commerce operators as per Section 9(5)
To assist you in navigating the filing process for FY 2024-2025, I am sharing a synopsis of the key relaxations, concessions, and optional return data applicable to GSTR-9:
| Table | Sub-Table | Particulars | Relaxations for 2024-25 |
| 4 | Details of Outward Supplies, Inward Supplies under RCM and ADVANCES Received | ||
| 5 | Details of Outward Supply not liable to GST | ||
| 5D & 5E | Exempted Supply and Nil Rated Supply respectively | Option to report value of 5D & 5E in a consolidated manner in 5D (i.e. exempt) only | |
| 5H | Credit notes in respect of 5A to 5F (i.e. on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Credit Notes | |
| 5I | Debit notes in respect of 5A to 5F (i.e. on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Debit Notes | |
| 5J & 5K | Supplies Declared through amendments (on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Amendments | |
| 6 | ITC Details | ||
| 6A1 | ITC of preceding FY claimed in 3B of Current FY (including Reclaiming of ITC as per Rule 37 / 37A) | NEW PROVISION | |
| 6B | ITC on Inward Supplies (other than RCM, imports etc.) | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 6C & 6D | ITC on Inward Supplies liable to RCM from “Unregistered dealer” and from “Registered Dealer” respectively | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 6E | ITC on Import of Goods and Services | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs”
This relaxation is withdrawn this year |
|
| 6H | All ITC availed during the year
Any ITC availed and reversed in preceeding years but reclaimed in current year (only for Rule 37 & 37A) should be reported here |
||
| 7 | Details of Reversal of ITC and ineligible ITC | ||
| 7A to 7H | ITC reversal under various sections and rules (except TRANS-1 & TRANS-2) | Option to report value of 7A to 7E in a consolidated manner in 7H only i.e. Other Reversals)
This relaxation is withdrawn this year |
|
| 8 | Other ITC related information (primarily matching ITC vis~a~vis 2B) | ||
| 9 | Details of TAX Paid during the year (i.e. Annual GST Payment summary as per 3B) | ||
| 10&11 | Sales of FY 2023-24 reported in GSTR-1 of FY 2024-25 | ||
| 12 | Reversal of ITC in FY 2024-25 for the ITC availed in FY 2023-24 | Option not to fill this table
This relaxation is withdrawn this year |
|
| 13 | ITC Availed in FY 2024-25 for the ITC belonging to FY 2023-24 | Option not to fill this table
This relaxation is withdrawn this year |
|
| 14 | Differential tax paid on Table 10 & 11 | ||
| 15 | Details of Demand and Refund | Option not to fill this table | |
| 16 | Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis | Option not to fill this table | |
| 17 | HSN/SAC of Outward Supplies | Report six digits HSN code level if annual turnover >Rs. 5 Crores in Preceding year, For others- 4digit HSN Code for all B2B transactions |
|
| 18 | HSN/SAC of Inward Supplies | Option not to fill this table |
Majority of the above relaxations are notified through CGST (Third Amendment) Rules, 2025 dated 17th September,2025 vide Notification No. 13/2025 – Central Tax
Regarding GSTR-9C for FY 2024-25, all tables are mandatory, except for:
- Table No 5B to 5N – option to report all such in Table 5O (other reasons)
- Table No. 14, which remains optional for taxpayers.
I firmly believe that tax compliance and business management can be made significantly easier with the right team and proper guidance.
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Disclaimer: The information contained in this document is intended solely for dissemination of information and doesn’t aim at soliciting work in any manner. Though meticulous care has been taken but the author assumes no liability in respect of any loss/damage incurred while acting on the basis of information provided. The above framework has been developed by the author after researching since long time and a proprietary intellectual property of the author. The author can be reached at AKSHAY.AKAC@GMAIL.COM and can be called at +91-7011503210.
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