Archive · 19 Sep 2025
GSTR-9 Reporting Changes Announced for FY25 to Simplify ITC
The government is updating the GSTR-9 tax form to make it easier to report taxes.
A new part in the form will let businesses separately list their Input Tax Credit (ITC) from the previous year.
This should help businesses match up their records more easily.
Some parts of the form will also be less strict for small businesses, helping them to follow the rules.
Experts suggest keeping accurate records to avoid any problems.
These changes are meant to make it simpler to manage tax details.
The GST Council added a new field in GSTR-9 Table 6 to separately report ITC from the prior year.
This change aims to simplify reconciliation and reduce reporting errors.
New rows A1 and A2 in Table 6 will help distinguish ITC carried forward from the preceding year.
Taxpayers can get exemptions for certain GSTR-9 tables in FY 2024-25, especially small taxpayers.
Tax professionals advise maintaining accurate year-wise records despite the changes.
- Who
- GST Council
- What
- Changes in GSTR-9 reporting and exemptions for small taxpayers
- When
- FY25
- Where
- Not Specified
- Why
- To simplify ITC reporting and reduce errors
- Tax Form
- GSTR-9
- Key Change
- New ITC Disclosure Field in Table 6
- Affected Table
- Table 6
- Impacted Financial Year
- FY25
- Benefit
- Easier Reconciliation and Fewer Errors
- Exemptions
- Certain Tables Relaxed for Small Taxpayers
Sources
CBIC notifies changes in annual return form GSTR-9
CBIC notifies changes in annual return form GSTR-9
CBIC Revamps Annual GST Return GSTR-9; New ITC Disclosures To Make Compliance More Data-Driven
Govt sets timelines for GSTAT appeals, paving way for quicker tax dispute resolution
Centre issues notifications to operationalise GST Appellate Tribunal
GST 2.0: Centre eases re stickering and relabelling requirements for existing stock
