CA Sandeep Rathi and CA Saurabh Rathi
The Goods and Services Tax (GST) framework continues to undergo constant refinement, reflecting the evolving nature of indirect taxation in India. Over the past eight years, several legislative and procedural changes have reshaped GST compliance, and the Annual Return (Form GSTR-9) along with the Reconciliation Statement (Form GSTR-9C) has been no exception. The Financial Year 2024-25 is particularly notable, with substantial updates introduced through Notification No. 13/2025–Central Tax dated 17 September 2025 and the latest GSTN FAQ for FY 2024-25. These changes have led to a significant restructuring of the GSTR-9 format, bringing greater clarity to reporting obligations, cross-year Input Tax Credit (ITC) adjustments, and the classification of reversals and reclaims.
The revised forms place special emphasis on the granular reporting of ITC, especially in scenarios involving credits availed, reversed, and reclaimed across different financial years, both under general provisions and under Rule 37/37A (non-payment/partial payment to suppliers). Detailed instructions now guide taxpayers on the correct population of Tables 6A, 6A1, 6B, 6H, 7A–7H, 12, 13, and the reconciliation-sensitive Tables 8A–8D.
To help taxpayers navigate this complexity, this article serves as a holistic, practice-oriented guide, combining statutory updates with practical interpretations, reporting illustrations, and key compliance cues. Our professional remarks and notes appear in bold, while amendments introduced in the new form are highlighted in red for ease of reference.
Page Contents
ITC TABLE — DISCLOSURES IN VARIOUS CIRCUMSTANCES IN GSTR-9 w.e.f. FY 2024-25
A. ITC Claimed, Reversed & Reclaimed (GSTR-9 FY 2024-25) Other than Rule 37/37A
| Particulars or Situation | Other than Rule 37/37A | Remarks |
|---|---|---|
| ITC of 2023-24; Availed in 2023-24; Reversed in 2023-24; Reclaimed in 2024-25 | > Table 6A will be auto-populated from GSTR-3B. > Table 6A1 shall include the same amount as ITC of Previous FY. (To reiterate, ensure that such ITC also forms part of GSTR-9 of FY 2023-24 in Table 8C & 13.) |
Since this ITC pertains to the year in which it was eligible and availed though reversed, hence Table 6A1 will be impacted instead of 6H for reclaimed ITC. Example – Transit goods, misinterpretation of law, etc. |
| ITC of 2024-25; Availed, Reversed and Reclaimed in 2024-25 only (All three events pertain to FY 24-25) | > Table 6A will include double ITC as per 3B (because availed and reclaimed). > Report in Table 6B for ITC originally claimed. > Report in Table 6H for ITC reclaimed. > Report in Table 7A2 to 7H for reversal (depending upon the reason). |
There will be no difference in Table 6J & 8D with this reporting. |
| ITC of 2024-25; Availed & Reversed in 2024-25 but Reclaimed in 2025-26 | GSTR-9 of 2024-25: > Auto-populated in Table 6A. > Report in 6B for ITC claimed. > Report in Table 7A2 to 7H for reversal. > Report in Table 13 for claim in next FY.GSTR-9 of 2025-26: > Report in Table 6A1 as ITC of Previous FY 2024-25. |
These invoices have already been a part of GSTR-2B of FY 2024-25 and thus reflected in Table 8A. Also, Table 8B has already fetched such ITC from Table 6B. In view of this, Table 8C will not carry such ITC to avoid differences in Table 8D. |
| ITC of 2023-24; Availed in 2023-24; Reversed in 2024-25; Reclaimed in 2024-25 | GSTR-9 of FY 2023-24: > Reported in Table 12 & 13 as reclaimed & reversal in next FY. GSTR-9 of FY 2024-25: > Table 6A will be auto-populated from 3B. > Report in Table 6H the same amount as ITC reclaimed. > Report in Table 7A2 to 7H for reversal. |
Table 8C of FY 2023-24 shall not include this ITC to avoid any difference in Table 8D. Reporting in FY 2024-25 ensures that ITC of the previous year is not claimed twice, i.e., in Previous FY and Current FY in Table 7J. If such ITC is mentioned in Table 6A1, then it will lead to double claim of ITC. |
B. ITC Claimed, Reversed & Reclaimed (GSTR-9 FY 2024-25) Under Rule 37/37A
| Particulars or Situation | Under Rule 37/37A | Remarks |
|---|---|---|
| ITC of 2023-24; Availed in 2023-24; Reversed in 2023-24; Reclaimed in 2024-25 | > Table 6A will be auto-populated from GSTR-3B. > Report in Table 6H the same amount as reclaimed. (Table 12 & 13 will not reflect this as it will be considered ITC of FY of reclaim.) |
This treatment follows Advisory FAQ No. 24, which confirms that ITC reclaimed under Rule 37/37A is treated as ITC of the year in which it is reclaimed. |
| ITC of 2024-25; Availed, Reversed and Reclaimed in 2024-25 only | > Table 6A will include double ITC as per 3B (because availed and reclaimed). > Report in Table 6B for ITC originally claimed. > Report in Table 6H for ITC reclaimed. > Report in Table 7A/7A1 for reversal (as per the reason). |
There will be no difference in Table 6J & 8D with this reporting. |
| ITC of 2024-25; Availed & Reversed in 2024-25 but Reclaimed in 2025-26 | GSTR-9 of 2024-25: > Auto-populated in Table 6A. > Report in 6B for ITC claimed. > Report in Table 7A/7A1 for reversal.GSTR-9 of 2025-26: > Report in Table 6H the same amount as reclaimed. |
This treatment follows Advisory FAQ No. 24, which confirms that ITC reclaimed under Rule 37/37A is treated as ITC of the year in which it is reclaimed. |
| ITC of 2023-24; Availed in 2023-24; Reversed in 2024-25; Reclaimed in 2024-25 | GSTR-9 of FY 2023-24: > Table 12 & 13 will not reflect this as it will be considered ITC of FY of reclaim. GSTR-9 of FY 2024-25: > Table 6A as auto-populated from 3B. > Report in Table 6H the same amount as reclaim. > Report in Table 7A/7A1 for reversal. |
This treatment follows Advisory FAQ No. 24, which confirms that ITC reclaimed under Rule 37/37A is treated as ITC of the year in which it is reclaimed. This reporting ensures that ITC of the previous year is not claimed twice, i.e., in Previous FY and Current FY, in Table 7J. |
Download Form GSTR-9 with Tables Highlighting Amended Clauses in Excel Format
Author Bio
A – ITC of 2023-24; Availed in 2023-24; Reversed in 2023-24; Reclaimed in 2024-25 – is correct 8C & 13 matched
B – ITC of 2024-25; Availed & Reversed in 2024-25 but Reclaimed in 2025-26 – is not correct as per my view because 8C & 13 will be never matched, in earlier FY-2023-24 we shown in 6M but now heading of 6M changed and no other ITC sr. no. available.
This ITC is already a part of GSTR-2B of FY 2024-25 and thus reflected in Table 8A. Further Table 8B has already fetched such ITC from Table 6B. In view of this, Table 8C will not carry any such ITC here to avoid difference in Table 8D.