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Major Amendments or Changes in Form GSTR-9 and GSTR-9C: Notification No. 13/2025 – Central Tax

Major Amendments or Changes in Form GSTR-9 and GSTR-9C: Notification No. 13/2025 – Central Tax

The Government has notified significant amendments in Form GSTR-9 (Annual Return) through Notification No. 13/2025 – Central Tax, dated 17th September 2025. These changes are aimed at improving reporting accuracy, enhancing clarity, and aligning the form with evolving GST compliance needs.

Below is a detailed overview of the amendments and their implications.

In the said rules, in FORM GSTR-9, - (a) in the Table, - (i) in Pt. III, under the heading “Details of ITC for the financial year”, - (

A) against serial number 6, under the heading “Details of ITC availed during the financial year”, -

(I) after the serial number A, and the entries relating thereto, the following shall be inserted, namely, -

A1	ITC of preceding financial year availed financial in the year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A
A2	Net ITC of the financial year =(A-A1)”

(II) in the entry against serial number H, the words, brackets and letter “(other than B above)” shall be omitted;

(III ) for serial number J and the entries relating thereto, the following shall be substituted, namely:-

J	Difference (I-A2 above)”

(IV) for serial number M and the entries relating thereto, the following shall be substituted, namely:-

M	ITC availed through ITC-01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms)

(B) against serial number 7, under the heading “Details of ITC reversed and Ineligible ITC for the financial year”,-

(I) after serial number A and the entries relating thereto, the following shall be inserted, namely: -

A1	As per Rule 37A
A2	As per rule 38”

(I). for the entries against serial number B, the following shall be substituted, namely:-

B	ITC as per 6(B) above”	<Auto>

(II). In the entries against serial number H, after the words, brackets, figure and letter “(as per 6(E) above)”, the words “in the financial year” shall be inserted;

(III). after serial number H and the entries relating thereto, the following shall be inserted namely, -

H1	IGST Credit availed on Import of goods in next financial year”	<Auto>

(IV). For serial number I and the entry relating thereto, the following shall be substituted namely:-

I	Difference [G- (H +H1)]”

(ii) in Pt. IV, under the heading “Details of tax paid as declared in returns filed during the financial year”-

(A) for serial number 9, and the entries relating thereto, the following shall be substituted, namely: -

9	Description	Tax Payable	Paid through cash	Paid through ITC				Total Tax Paid	Difference between Tax payable and paid
9	Description	Tax Payable	Paid through cash	Central Tax	State Tax/ UT Tax	Integrated Tax	Cess	Total Tax Paid	Difference between Tax payable and paid
	1	2	3	4	5	6	7	8=3+4+5+6+7	* 2 - 8
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other

(iii) in Pt. V, under the heading “Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.”-

(A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, the following shall be substituted, namely :-

10	Supplies / tax declared through Invoices Debit Note / / Amendments (+)
11	Supplies / tax reduced through Amendments / Credit Note (-)
12	ITC of the financial year reversed in the next financial year
13	ITC of the financial year availed in the next financial year
14	Differential tax paid on account of declaration in 10 & 11 above
	Description	Payable	Paid	Difference
	1	2	3	2-3
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest

Changes in GSTR9C

In the said rules, in FORM GSTR-9C, –

(a) in the Table,-

(i) in Pt. II, under the heading “Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9) ”, against serial number 7, under the heading “ Reconciliation of Taxable Turnover”,–

(A) after the serial number D and the entries relating thereto, the following shall be inserted, namely, -

Supplies on which tax

is to be paid by e

commerce operators

as per sub-section (5)

of section 9 [Supplier

to report]

(B) in second column, against serial number E, for the letter and brackets (A B-C-D)” the letters and brackets (A-B-C-D-D1)” shall be substituted;

(ii) in Pt. III under the heading “Reconciliation of tax paid”,-

(A) against serial number 9 under the heading “Reconciliation or rate wise liability and amount payable thereon”,-

(I) after the entry serial number “K-1” and the entries relating thereto, the following shall be inserted, namely, -

K 2	Supplies on which e commerce operator is required to pay tax as per sub section (5) of section 9 [E commerce operator to report]	NA

(II) in second column, against serial number Q, for the word “paid” the word “payable” shall be substituted;

(B) against serial number11, under the heading “Additional amount payable but not paid (due to reasons specified under Table 6,8 and 10 above)”,-

(I) for the word “Cash” the words and letters “cash or ITC” shall be substituted;

(II) after the entry relating to “Others”, the following entry shall be inserted, namely: -

Supplies on which e commerce operator is required to pay tax as per sub section (5) of section 9 [E commerce operator to report]	NA

(iii) In Part V under the heading “Additional liability due to on-reconciliation”,

(A) for the word “Cash” the words and letters “cash or ITC” shall be substituted;

(B) after the entry relating to “Others”, the following shall be inserted namely:

Supplies on which e commerce operator is required to pay tax as per sub section (5) of section 9 [E commerce operator to report]

(iv) after part V, the following shall be inserted, namely: -

17	Late fee payable and paid
	Description	Payable	Paid
	1	2	3
A	Integrated Tax
B	Central Tax
C	State Tax

(ii) in paragraph 6, in the Table-

(A) in second column against table number 14, for the figures and word “2022-23 and 2023-24”, the figures and word “2022-23, 2023-24 and 2024-25,” shall be substituted;

17	Late fee will be payable as per section 47(2).

Conclusion

The amendments in Form GSTR-9 and GSTR-9C mark a step towards simplified reporting, improved transparency, and reduced litigations. Businesses must carefully adapt their compliance systems to incorporate these changes, especially in ITC reporting and reconciliation.

With these modifications, GSTR-9 and GSTR-9C becomes a more robust tool for ensuring accurate annual GST compliance.

Disclaimer: All the Information is based on the notification, circular advisory and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.

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GST Vidhi | GST Articles

Disclaimer: All the Information is based on the notification, circular advisory and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.

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