<h1>CBIC expands GSTR-9 reporting for 2024-25, mandates filings above Rs 2 crore and detailed ITC disclosures</h1> The CBIC has amended CGST rules effective September 22, applying to 2024-25 annual returns and requiring taxpayers with aggregate turnover above Rs 2 crore to file GSTR-9. The revised form significantly expands Input Tax Credit reporting with new tables covering reversals under specified rules, re-claims in later years, transitional and import-related credits, and auto-populated mismatch disclosure. Implementation awaits updated form utilities from GSTN. Practitioners must perform deeper reconciliations of GSTR-3B, GSTR-2B and accounting records and maintain disciplined documentation, as the changes promote a more data-driven, preventive compliance regime and are likely to reduce litigation by creating an audit trail.