This clarification addresses how taxpayers must report Input Tax Credit (ITC) that was claimed and reversed in FY 2024–25 but reclaimed in FY 2025–26, following amendments issued through Notification No. 13/2025-CT. The disclosure requirements differ based on whether the reversal occurred under Rule 37/37A or for other reasons. While original ITC claims are reported in Table 6B of GSTR-9 for FY 2024–25, reversals fall into specific tables such as 7A/7A1 for Rule 37/37A cases and 7H1 for other reversals. Reclaimed ITC must not be reported in Table 8C, as doing so would distort Table 8D by showing negative credit. For ITC reclaimed due to Rule 37/37A, disclosure shifts to Table 6H of GSTR-9 for FY 2025–26, while other reclaims appear in Tables 13 (FY 2024–25) and 6A1 (FY 2025–26). The clarification ensures accurate reporting, prevents duplication of credit, and guides taxpayers on proper table selection.
1. Coverage of this article:
In this article, I am discussing about the disclosure of reclaimed ITC in FY 25-26 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 next 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 25-26 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 be reported in table 6H of 25-26.
** If we report this in table 8C then in such cases table 8D becomes negative.
4. ITC claimed & reversed in 24-25 of 24-25 & reclaimed in 25-26 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 be reported in table 13 of 24-25.
e. ITC reclaimed should be reported in table 6A1 of 25-26.
f. ITC reclaimed should not be reported in table 6H of 25-26.
** If we report this in table 8C then in such cases table 8D becomes negative.
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. Refer to the article for Table 8A & 8B: Key FY 2024–25 Changes:-
https://taxguru.in/goods-and-service-tax/gstr-9-table-8a-8b-key-fy-2024-25-changes.html
9. Refer to the article for Table 8C & 13: Key FY 24-25 changes:-
10. Scenario 1 from FAQ:
If any ITC of current FY (2024-25) was claimed and reversed in the FY (2024-25) but reclaimed (Other than rule 37/37A like Circular No. 170/02/2022-GST 6th July 2022 etc) in the next FY (2025-26) till the specified time period (i.e. 30th November 2025) then such ITC will be reported in GSTR 9 as under:
1. Original claim shall be reported in Table 6B of GSTR 9 for FY 2024-25
2. Reversal of same shall be reported in Table 7H1 of GSTR 9 for FY 2024-25
3. Shall not report reclaim amount in Table 8C of GSTR 9 for FY 2024-25
4. Reclaim shall be reported in table 13 of GSTR 9 for FY 2024-25
5. Reclaim shall be reported in table 6A1 in next FY 2025-26 (in GSTR 9 of next Year).
11. Scenario 2 from FAQ:
If any ITC of current FY 2024-25 was claimed and reversed in the FY 2024-25 but reclaimed (due to rule 37/37A) in the next FY 2025-26 then such ITC will be reported in GSTR 9 as under:
1. Original claim shall be reported in Table 6B of GSTR 9 for FY 2024-25
2. Reversal of same shall be reported in Table 7A (rule 37) or 7A1 (rule 37A) of GSTR 9 for FY 2024-25
3. Reclaim shall not to be reported in table 8C and 13 of GSTR 9 for FY 2024-25
4. Reclaim shall be reported in table 6H of GSTR 9 for FY 2025-26 (in GSTR 9 of next Year).
12. Reason for non-reporting in table 8C:
We have already reported in table 6B then it becomes part of table 8B. If we reported the same in table 8C then table 8D becomes negative. It means recipient have claimed the excess credit but he has not claimed the excess credit of single rupee. Hence, in both the cases input will not be report in the table 8C.
Only one time credit has been transferred in Electronic credit ledger.
13. 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 | Yes |
| 6 | Table 6A1 of 25-26 | No | Yes |
| 7 | Table 6H of 24-25 | No | No |
| 8 | Table 6H of 25-26 | Yes | No |
This table is applicable when ITC claimed & reversed in 24-25 of the FY 24-25 & reclaimed in next financial year.
14. ITC claimed & reversed in FY 24-25 of FY 24-25 & reclaimed in 25-26 due to Rule 37/37A:
It will not be report in table 8C & 13 of the GSTR-9 for FY 24-25.
15. ITC claimed & reversed in FY 24-25 of FY 24-25 & reclaimed in 25-26 other than Rule 37/37A:
It will not be report in table 8C but should be report in table 13 of the GSTR-9 for FY 24-25.
16. Refer to the article for Table 6A(1) vs 13: Key FY 24-25 changes:-
17. ITC reclaimed due to reason of Rule 37 or 37A, it will never report in the table 6A(1), table 8C & table 13.
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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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