Common Errors in GSTR-9 Reporting and How to Avoid Them & Reconciliation Challenges in GSTR-9C ITC, Turnover, Tax Liability
GSTR-9— Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.
GSTR 9C— Form GSTR-9C is a reconciliation statement which is required to be furnished along with filing of annual return in Form GSTR-9, by the taxpayer whose aggregate turnover is above a specified limit (5 crores), for a particular financial year.
Common Errors in GSTR-9 & GSTR-9C Reporting
• Non Reconciliation of earlier year ITC
• Incorrect reporting of Reversed & Reclaimed ITC
• Difference in Table 8A (Excel) and Table 8A (Online) of GSTR 9
• Mismatch between turnover reported in GSTR-3B & GSTR-1 & books of accounts
• Not reporting RCM liability correctly
• Errors in reporting outward exemptions & NIL-rated supplies
• Not reporting amendments of previous year & next year
• Wrong reporting of tax paid
• Unbilled Revenue
• Wrong classification of advance received
Taxpayer can avoid the reconciliation challenge through correct reporting.
Correct reporting of Input tax credit is as follows—
Sr.No. |
Particulars |
How to Report |
1. |
Reporting of ITC of F.Y. 2024-25 claimed, reversed & reclaim in GSTR-3B of F.Y. 2024-25 |
Table 6A of GSTR 9, is auto populated from Table 4A (1 to 5) of GSTR 3B for entire FY from April 2024 to March 2025.
Therefore, in the given case this amount will appear twice in Table 6A of GSTR 9 i.e. once for claim and second for reclaimed amount. In such cases these three events should be reported as below–
• claim should be reported in Table 6B,
• reversal should be reported in Table 7 (Table 7A to 7H, as the case may be) and
• reclaimed should be reported in 6H. |
2. |
Reporting of ITC related to 2023-24 claimed in GSTR-3B of F.Y. 2024-25 |
Table 6A1 of GSTR 9 for FY 2024-25 capture the ITC of preceding FY (2023-24) claimed by the recipient in the current FY (2024-25) till the specified time period and it is also included in Table 6A of GSTR 9 for FY 2024-25.
However, any ITC pertaining to FY 2023-24 or any other preceding financial years, which has been reclaimed during current FY (2024-25) on account of rule 37 / 37A will not be reported in Table 6A1 of GSTR 9. |
3. |
Reporting of ITC related to F.Y. 2023-24 which has been claimed & reversed in F.Y. 2023-24 but reclaimed in GSTR-3B of this FY 2024-25 |
Such reclaimed ITC to be reported in the Table 6A1 of GSTR 9 for FY 2024-25. It will not come in the Table 6H of GSTR 9 of FY 2024-25.
However, if such reclaim is due to rule 37/37A then such reclaimed ITC should not be reported in Table 6A1 of GSTR 9 for FY 2024-25. This need to be reported in Table 6H of GSTR 9 for FY 2024-25. |
4. |
Reporting of ITC of 2024-25 claimed & reversed in 2025-26 but reclaimed in GSTR-3B of 2025-26 |
As ITC was claimed and reversed in the FY 2024-25 itself then it will be reported in table 6B and reversal in Table 7 of GSTR 9. In such cases these two events should be reported as below –
• claim should be reported in Table 6B,
• reversal should be reported in Table 7 (Table 7A to 7H, as the case may be).
If the ITC which was reclaim in FY 2025-26 is because of other than rule 37/37A, then such reclaim will be reported in Table 13 of GSTR 9 for FY 2024-25 and table 6A1 of GSTR 9 of FY 2025-26 (in GSTR 9 of next Year). This will not be reported in Table 6H of GSTR 9 of 2025-26 (in GSTR 9 of next Year).
However, if the ITC which was reclaim in FY 2025-26 is because of reason rule 37/37A, then such reclaim will be reported in the Table 6H of GSTR 9 of 2025-26 (in GSTR 9 of next Year). This is not to be reported in table 13 of GSTR 9 of FY 2024-25 (Current year) and Table 6A1 of GSTR 9 of FY 2025-26 (in GSTR 9 of next Year). |
5. |
Reporting of ITC in Table 8C |
Amount will be reported in table 8C only when-
• The ITC pertaining to the FY 2024-25 which is part of GSTR 2B and auto populated in Table 8A of GSTR 9 but which has not been claimed by the recipient during the FY 2024-25 and hence he is availing the corresponding ITC first time in table 4A5 of GSTR 3B of next FY (2025-26) till the specified time period.
• The supplies pertaining to the FY 2024-25 however supplier has not reported the corresponding invoice in any GSTR 1 filed during FY 2024-25 and reported in GSTR 1 furnished between April’25 to October 2025 and hence recipient is availing the corresponding ITC first time in table 4A5 of GSTR 3B of next FY (2025-26) till the specified time period. |
6. |
Reporting of ITC pertaining to F.Y. 2023-24 reversed in GSTR-3B of F.Y. 2024-25
|
ITC pertaining to 2023-24 which has been reversed in GSTR 3B of 2024-25 then such reversal will not be reported anywhere in GSTR 9 of FY 2024-25 as you need to report the reversal of ITC pertaining to current FY only in Table 7 of GSTR 9 for FY 2024-25. |
7. |
Reporting of Reconciliation of Net Input Tax Credit in GSTR-9C
|
Table 12B capture the ITC booked in earlier FY and claimed in current FY. Therefore, this amount will neither appear in Table 12A nor in Table 12E. Hence it appears that this FY, this may create a mismatch.
However, in case of any differences in Table 12F of GSTR 9C, taxpayer may provide the reason for un-reconciled differences in ITC in Table 13 of GSTR 9C. |
8. |
Reporting of ITC of imported goods of F.Y. 2024-25 but claimed in 2025-26 |
This will be reported in the new inserted row Table 8H1 and it will not be reported in the Table 6E of GSTR 9.
IGST Paid on import of goods be reported in Table 8G and Amount of ITC Claimed in next FY to be reported in Table 8H1 and therefore the difference in the Table 8I will be NIL.
Also, this ITC will be reported in the Table 13 of GSTR 9 of 24-25. |
Correct reporting of Turnover
Turnover in GSTR-9 is mainly reported in Table 4 (Outward supplies made during the financial year) and Table 5 (Other outward supplies).
Sr.No. |
Particular |
How to Report |
1. |
Reporting of Amendment (Debit note or credit note)made in 2024-25 of invoice raised in 2024-25 |
Credit note issued during the F.Y. for invoice related to F.Y. 2024-25 may be reported in Table 4I of GSTR-9.
Debit note issued during the F.Y. for invoice related to F.Y. 2024-25 may be reported in Table 4J of GSTR-9. |
2. |
Reporting of Amendment (Debit note or credit note)made in 2025-26 of invoice raised in 2024-25 |
details of supplies or tax increased through invoices or debit note or upward amendment of the same pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30th November of next financial year shall be declared in Table 10.
Whereas details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30th November of next financial year shall be declared in Table 11. |
Correct Reporting of Tax liability
Table 9 does not show tax liability for the year. Table 9 only shows the tax actually PAID during the year. It auto-populates from GSTR-3B
DO NOT Include the Following in Table 9
• Tax paid through DRC-03 AFTER filing GSTR-9
• Interest paid
• Late fee
• Penalty paid
• ITC reversal adjustments (they do NOT appear in Table 9)
The Tax payable column is captured from GSTR 3B from net liability.
If liability reported in the Table 6.1 of GSTR 3B is positive (Gross minus negative liability) then such positive net tax liability be auto populated in the Table 9 under tax payable.
However, if net amount in table 6.1 is appearing in negative then no amount will be auto populated under Tax payable column of Table 9.
Further tax payable column of Table 9 of GSTR 9 is kept editable and therefore taxpayer may change the value, if required. |