Advisory, FAQs on Annual Return GSTR -9/9C for FY 2024-25: Additional list of Frequently Asked Question (FAQs) along with the response has been issued intended to assist the Taxpayer in better understanding and reporting of values in various Tables of GSTR-9/9C. Ineligible ITC availed for FY 2023-24 but claimed or reversed in FY 2024-25 must be reported in Table 6A1 of GSTR-9, while reversals pertaining to FY 2023-24 need not be included elsewhere. Table 12B of GSTR-9C may show mismatches if prior year ITC is booked in the current year, and explanations can be provided in Table 13. ITC received for FY 2023-24 but claimed in FY 2024-25 is to be reported in Table 6A1, with unreconciled differences explained. Non-GST purchases are not reported in GSTR-9, and Table 4G1 applies only to e-commerce operators under section 9(5) of the CGST Act.