GSTN has released consolidated FAQs, consolidating clarifications issued in October and December 2025. The FAQs explain system enablement of annual returns, auto-population logic from GSTR-1, 1A, IFF, 2B and 3B, and detailed reporting of Input Tax Credit across multiple scenarios such as claim, reversal and reclaim spanning different financial years. The key clarifications include the introduction of Table 6A1 for separating ITC of preceding years, refined treatment of reclaimed ITC under Rules 37/37A, revised logic for Tables 8A, 8B, 8C and 8D to avoid mismatches, and new reporting for import IGST claimed in subsequent years through Table 8H1. The FAQs also clarify treatment of RCM liabilities, non-GST purchases, HSN reporting support through downloadable utilities, removal of the 65% concessional rate option.