<h1>GSTR 9/9C annual return: auto population rules, ITC allocation, reclaim treatment, and late fee calculation guidance.</h1> GSTR 9/9C for FY 2024 25 is enabled only after filing all GSTR 1 and GSTR 3B for that year; Tables 4,5,6,8 and 9 are auto populated from GSTR 1/1A/IFF, GSTR 2B and GSTR 3B. Table 8A sources inward supplies from GSTR 2B including supplier filings made in the next FY within April-October. Table 6A1 captures ITC of the preceding FY claimed in the current FY (except ITC reclaimed under reverse claim rules); net current year ITC (6A2) must be allocated across 6B-6H. Claim/reversal/reclaim events are reported separately (6B, Table 7, 6H or Table 13/next year 6A1 as applicable). Table 8C records current year ITC first availed in the next FY; Table 8B is driven only by 6B. Late fees for annual return and audit reconciliation mechanics are auto calculated and examples demonstrate application.