This clarification explains how Input Tax Credit (ITC) that is claimed, reversed, and subsequently reclaimed within FY 2024–25 must be reported in GSTR-9, especially after amendments introduced by Notification 13/2025-CT dated 17 September 2025. When ITC is claimed and later reversed due to Rule 37, Rule 37A, or other reasons, but reclaimed in the same financial year, the reporting must be limited to specific tables: original claims in Table 6B, reversals in Table 7A/7A1 or 7H, and reclaims strictly in Table 6H of FY 2024–25. Crucially, such reclaims must not be reported in Table 8C or Table 13 because the credit remains within the same year and is transferred only once to the electronic credit ledger. The article provides detailed scenario-based examples, confirms that Rule 37/37A reclaims are exempt from time-based ITC restrictions, and highlights that reporting in future-year tables like 6A1 or 6H (FY 25–26) is not applicable.
1. Coverage of this article:
In this article, I am discussing about the disclosure of reclaimed ITC in FY 24-25 which has been claimed and reversed in FY 24-25 due to Rule 37/37A or others reasons as explained via Notification No. 13/2025-CT (September 17, 2025). This article aims to guide readers to report the data in correct tables.
2. ITC claimed & reversed of the FY 24-25 in 24-25:
ITC claimed by the recipient in the 3B & later it was reversed due to Rule 37, Rule 37A or other reasons but it has been reclaimed in the same financial year. It may be report in the table 6A1, table 6B, table 7A, table 7A1, table 7H, table 8C or table 13. It’s depends on the scenarios in which table it will be disclosed.
3. ITC claimed & reversed in 24-25 of 24-25 & reclaimed in 24-25 due to Rule 37/37A:
a. ITC claimed will be report in table 6B of 24-25.
b. ITC reversed due to Rule 37 will be report in table 7A of 24-25.
c. ITC reversed due to Rule 37A will be report in table 7A1 of 24-25.
d. ITC reclaimed should not be reported in table 8C of 24-25.
e. ITC reclaimed should not be reported in table 13 of 24-25.
f. ITC reclaimed should not be reported in table 6A1 of 25-26.
g. ITC reclaimed should not be reported in table 6H of 25-26.
h. ITC reclaimed should be reported in table 6H of 24-25.
** ITC reclaimed in the same year. Therefore, it will not be report in table 8C & 13.
4. ITC claimed & reversed in 24-25 of 24-25 & reclaimed in 24-25 other than Rule 37/37A:
a. ITC claimed will be report in table 6B of 24-25.
b. ITC reversed other than Rule 37/37A will be report in table 7H1 of 24-25.
c. ITC reclaimed should not be reported in table 8C of 24-25.
d. ITC reclaimed should not be reported in table 13 of 24-25.
e. ITC reclaimed should not be reported in table 6A1 of 25-26.
f. ITC reclaimed should not be reported in table 6H of 25-26.
g. ITC reclaimed should be reported in table 6H of 24-25.
** ITC reclaimed in the same year. Therefore, it will not be report in table 8C & 13.
5. Table 6A1 of the GSTR-9:
a. ITC reclaimed due to Rule 37/37A should only be report in table 6H of the GSTR-9. It should not be report in table 6A1 of the GSTR-9.
b. ITC reclaimed other than Rule 37/37A should be report in table 6H or 6A1 of the GSTR-9. It depends on the scenarios which table will be apply in this case.
6. Note for the readers:
a. Restriction for claiming the ITC is not applicable in case of Rule 37/37A.
b. It can be claimed after 30th
7. Amended via Notification No. 13/2025-CT (September 17, 2025).
8. Scenario 1 from FAQ:
Mr A has claimed Rs 100 (IGST) in the month of April 2024 and reversed the same in October 2024 due to non-payment to Supplier within 180 days as per rule 37 of CGST Rule 2017. The same has been reclaimed in March 2025 as payment has been made on 4th March 2025. The reporting will be in the GSTR 9 for FY 2024-25 as under:
1. Original claim in Table 6B of GSTR 9 for FY 2024-25
2. Reversal of same in Table 7A of GSTR 9 for FY 2024-25
3. Reclaim in Table 6H of GSTR 9 for FY 2024-25
9. Scenario 2 from FAQ:
Mr A has claimed Rs 100 (IGST) in the month of April 2024 and reversed the same in April 2024 due to non-receipt of goods as per Circular No. 170/02/2022-GST 6th July 2022. The same has been reclaimed in May 2024 as goods has been received on 4th May 2024. The reporting will be in the GSTR 9 for FY 2024-25 as under:
1. Original claim in Table 6B of GSTR 9 for FY 2024-25
2. Reversal of same in Table 7H of GSTR 9 for FY 2024-25
3. Reclaim in Table 6H of GSTR 9 for FY 2024-25
10. Reason for non-reporting in table 8C & 13:
ITC reclaimed in the same year therefore it will not be reported in table 8C & 13 of GSTR-9 for FY 24-25.
Only one time credit has been transferred in electronic credit ledger.
11. Refer to the article: If ITC reclaimed in the next year:-
Important Clarification on Disclosure of ITC Reclaimed in FY 25–26 of FY 24-25
12. Refer to the article for Table 8A & 8B: Key FY 2024–25 Changes:-
GSTR-9 Table 8A & 8B: Key FY 2024–25 Changes
13. Refer to the article for Table 8C & 13: Key FY 24-25 changes:-
Table 8C & 13 of GSTR-9 Key Amendments & Revised Reporting Requirements for FY 2024–25
14. Refer to the article for Table 6A(1) vs 13: Key FY 24-25 changes:-
Table 6A(1) & 13 of GSTR-9: Key Amendments & Revised Reporting Requirements for FY 2024–25
15. Comparison of both scenarios:
| S No | Particulars | Reclaimed due to Rule 37/37A | Reclaimed other than Rule 37/37A |
| 1 | Table 6B of 24-25 | Yes | Yes |
| 2 | Table 7A/7A1 of 24-25 | Yes | No |
| 3 | Table 7H1 of 24-25 | No | Yes |
| 4 | Table 8C of 24-25 | No | No |
| 5 | Table 13 of 24-25 | No | No |
| 6 | Table 6A1 of 25-26 | No | No |
| 7 | Table 6H of 24-25 | Yes | Yes |
| 8 | Table 6H of 25-26 | No | No |
This table is applicable when ITC claimed & reversed in 24-25 of the FY 24-25 & reclaimed in same financial year.
16. ITC claimed & reversed in FY 24-25 of FY 24-25 & reclaimed in 24-25 due to Rule 37/37A:
It will not be report in table 8C & 13 of the GSTR-9 for FY 24-25.
17. ITC claimed & reversed in FY 24-25 of FY 24-25 & reclaimed in 24-25 other than Rule 37/37A:
It will not be report in table 8C & 13 of the GSTR-9 for FY 24-25.
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Disclaimer: The views and opinions expressed in this article are those of the author. This article is intended for general information purposes only and does not constitute professional advice. Readers are strongly advised to consult a qualified professional for guidance specific to their individual situation before making any financial, legal, or tax-red decisions. The author shall not be held liable for any loss or damage of any kind incurred as a result of the use of this information or for any actions taken based on the content of this article.
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