ITC Reporting In GSTR 9 For The FY 2024-25

Summary: The reporting of Input Tax Credit (ITC) in GSTR-9 for FY 2024–25 requires accurate classification of claims, reversals, and reclaims across relevant tables to ensure compliance and avoid double counting. When ITC is claimed, reversed, and reclaimed within the same year, entries should be reflected in Tables 6B, 7A/7H, and 6H respectively. If ITC is reclaimed in the following year (FY 2025–26), it must be reported in Table 13 for FY 2024–25 and Table 6H or 6A1 in FY 2025–26. Table 8A captures ITC appearing in GSTR-2B for FY 2024–25, including invoices reported between April and October 2025. Differences between Table 8A Excel and online data can arise from amendments, RCM supplies, or POS mismatches. ITC reported under Rule 37/37A is treated as ITC of the year in which it is reclaimed. Correct reporting across Tables 6, 7, and 8 ensures accuracy, compliance, and audit readiness in annual GST returns.

ITC pertaining to FY 2024-25 has been claimed, reversed and reclaimed in the same FY 2024-25

• Since in the given case the amount will appear twice in Table 6A of GSTR 9 i.e. once for claim and second for reclaimed in such a case following three events should be reported-

ITC claimed, reversed in FY 2023-24 and reclaimed in FY 2024-25 –

• *Circular 170/02/2022-GST 6^thJuly, 2022

ITC pertaining to FY 2024-25 has been claimed, reversed in FY 2024-25 and reclaimed in FY 2025-26 –

Other important points to remember-

• Table 8A of GSTR 9 for FY captures details of documents/records pertaining to FY 2024-25 appearing in GSTR 2B including invoices pertaining to FY 2024-25 appearing in GSTR 2B of next year 2025-26 between April 2025-October 2025 andexcludes invoices pertaining to FY 2023-24 appearing in GSTR 2B between April 2024-October 2024.

Table 8A = ITC on invoices pertaining to FY 2024-25 appearing in GSTR 2B + ITC on invoices pertaining to FY 2024-25appearing in GSTR 2B of the next year 2025-26 till the specified period.

Possible Circumstances for difference in 8A Excel and 8A UI online-

• Outward supplies covered under RCM
• Outward supplies reported as normal charge and amended to reverse charge
• ITC ineligibility due to POS rule
• Outward supply amended from FY 2024-25 to FY 2025-26
• Outward supply amended from FY 2025-26 to FY 2024-25

Table 8A online is correctly populated, however, there may be some additional records present in Table 8A excel.

ITC reporting in Table 8C

• ITC part of GSTR 2B
• Auto populated in 8A of GSTR 9
• Not claimed by the recipient during FY 2024-25 and hence availing it for the first time in GSTR 3B of FY 2025-26 till the specified time

AND/OR

• Supplies pertaining to FY 2024-25, and supplier has not reported the corresponding invoice in any GSTR 1 during FY 2024-25 and reported in GSTR 1 between April 2025-October 2025,

• Hence, recipient availing the corresponding ITC first time in GSTR 3B of next FY 2025-26 till the specified period.

• Table 8B will auto populate amount reported in table 6B only. Table 6H has been delinked from table 8B.

• ITC which was earlier claimed and reversed but subsequently reclaimed in any FY due to reason of rule 37/37A shall be considered as ITC of the year in which it is reclaimed. (Always report in Table 6H of GSTR 9)

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