The Central Board of Indirect Taxes and Customs (CBIC) has announced significant changes to the GSTR-9 annual GST return form, introducing a more detailed framework for reporting Input Tax Credit (ITC). Notified on September 17, 2025, the amendments to the Central GST (CGST) rules will take effect on September 22, applying to annual returns for the 2024-25 fiscal year. These changes aim to enhance compliance and transparency for GST-registered taxpayers with an aggregate turnover exceeding Rs 2 crore, who are mandated to file GSTR-9.

Rajat Mohan, Senior Partner at AMRG & Associates, described the revamped GSTR-9 as a “far more detailed” form, incorporating new tables to capture ITC reversals under Rules 37, 37A, 38, 42, and 43, as well as re-claims in subsequent years, transitional credits, import-related ITC, and auto-populated mismatches. “This revised structure underscores a data-driven, preventive compliance regime,” Mohan said, noting that while it may reduce litigation, it demands meticulous documentation from businesses.

The updated form requires taxpayers and professionals to conduct deeper reconciliations of GSTR-3B, GSTR-2B, and financial accounts to ensure accuracy. Mohan highlighted that the changes provide departmental officers with a ready-made audit trail, potentially sparing taxpayers from unnecessary notices. However, businesses must await the release of revised forms and utilities from the Goods and Services Tax Network (GSTN) to implement these requirements effectively.

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The overhaul reflects the government’s push for a more robust GST compliance system, aiming to streamline audits and enhance accountability. As taxpayers prepare for the new reporting standards, experts urge businesses to strengthen their record-keeping practices to navigate the complexities of the updated GSTR-9 and avoid compliance pitfalls.

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