The annual return GSTR-9 for FY 2024–25 requires detailed reporting of Input Tax Credit (ITC) across Tables 6, 7, and 8, each capturing a different stage of ITC flow—claim, reversal, and reconciliation. Table 6 records all ITC availed during the year, including imports, reverse charge supplies, ISD credits, transitional credits, and ITC reclaimed after earlier reversals. Table 7 reports ITC reversals and ineligible credits under various GST rules, such as non-payment within 180 days (Rule 37/37A), banking sector restrictions (Rule 38), and blocked credits. Table 8 reconciles ITC as per GSTR-2B with the ITC reported in Table 6, determining missed credits, ineligible credits, import-related differences, and ITC to be lapsed. The guidance clarifies how ITC should be reported when claimed, reversed, and reclaimed within the same FY, across financial years, or under specific rules, ensuring accuracy in annual reporting and preventing misstatements.
I had an explanation of effect of ITC Value in annual return GSTR-9 FY 2024-25.
Table 6 Details of ITC availed during the financial year:
Table 6 of GSTR-9, titled “Details of ITC availed during the financial year,” captures the total input tax credit (ITC) claimed by a taxpayer during the financial year, broken down into specific categories.
| Table No | Particulars |
| Table 6A | The total ITC As per GSTR-3B is auto populated in Table 6A and Table 6A is not editable. |
| Table 6B | ITC on Inward Supplies (Excluding Imports and Reverse Charges, but including Services from SEZ), Categories in to Input, Input Services and Capital Goods |
| Table 6C | ITC on Inward Supplies from Unregistered Person liable to Reverse Charges classification in to Input Services. |
| Table 6D | ITC on Inward Supplies from Registered Person liable to Reverse Charges classification in to Input, Input Services & Capital Goods. |
| Table 6E | ITC on the Import of Goods (Including Supplies from SEZ) classification in to Input & Capital Goods. |
| Table 6F | ITC on the import of services (excluding those from SEZs), with the place of supply within India qualifying the transaction as an import. |
| Table 6G | ITC from ISD (Input Services Distributor). |
| Table 6H | ITC reclaimed during the financial year after being reversed |
| Table 6K | Transitional ITC. ITC From Tran-I. |
| Table 6L | Transitional ITC. ITC From Tran-II. |
| Table 6M | Other ITC. ITC From ITC-01 and ITC-02 Forms. |
Table-7 Details of ITC Reversed and Ineligible ITC for the financial year:
Table-7 of GSTR-9 title “Details of ITC that was reversed, Ineligible and deemed ineligible for the financial Year”.
| Table No | Particular |
| Table 7A | Table 7A: Ineligible ITC reversal when the recipient fails to pay the supplier within 180 days of the invoice date. As per Rule No 37.
Table 7A(1): Ineligible ITC Reversal as per Rule No 37A. It mandates the reversal of ITC by the recipient if the supplier has reported the invoice in their GSTR-1 but has not paid the corresponding tax liability in their GSTR-3B return. Table 7A (2): Ineligible ITC Reversal as per Rule No 38. Claim of ITC by banking company and financial Institution. the entity can claim only 50% of the eligible ITC. |
| Table 7B | Ineligible ITC as per rule no 39 |
| Table 7C | Ineligible ITC as per rule no 42 |
| Table 7D | Ineligible ITC as per rule no 43 |
| Table 7E | Ineligible ITC as per section 17(5) |
| Table 7F & 7G | ITC Reversal as per TRAN-I in Table 7F and ITC Reversal as per TRAN-II in Table 7G. |
| Table 7H | Other Reclaimable ITC Reversal. |
| Table 7I | Total of Table 7A to Table 7H. Table 7I is not editable. |
| Table 7J | Net ITC Available Less total Ineligible ITC as per Table 7I from Total ITC as per Table 6. Table 7J is not editable. |
Table 8 Other ITC related information:
| Table No | Particular |
| Table 8A | capture the details of documents pertaining to FY 2024-25 appearing in GSTR 2B. Also include the invoices pertaining to FY 2024-25 appearing in GSTR 2B of next year 2025-26 between April 2025 to October 2025 and exclude the invoices pertaining to previous FY 2023-24 appearing in GSTR 2B between April 2024 to October 2024. |
| Table 8B | Capture the details of ITC as per Table-6B. also Table-6B is not editable. |
| Table 8C | Table 8C contain data of ITC of current FY which is availed
in next FY within the specified time period. |
| Table 8D | Difference of ITC Between Table 8A and Table 8B & 8C. (8A-(8B+8C)). |
| Table 8E | This typically includes ITC that the taxpayer was eligible for but missed claiming within the statutory time limit (Before the 30 November of the next financial year). This ITC then “Lapes” for the current financial year. |
| Table 8F | ITC Available but Ineligible. This accounts for ITC that appeared in GSTR-2A/2B but was ineligible to be claimed under the provisions of the GST law. |
| Table 8G | ITC on Import of Goods (Including SEZ Supplier’s). |
| Table 8H | Difference Between Table 6E and Table 8G |
| Table 8H(1) | ITC availed on Imports of Goods availed in next financial year. |
| Table 8I | Difference of ITC on Imports of Goods. Table 8(G-H-H1). |
| Table 8J | Difference between Table 8G and Table 8H then the amount reflected in Table 8I is reflected under this Table. |
| Table 8K | Total ITC to be lapsed in current financial year. Sum of Table(8E+8F+8J). |
1) If ITC pertaining to FY 2023- 24 has been claimed, reversed in FY 2023- 24 and reclaimed in the FY 2024-25?
ITC pertaining to preceding FY (2023-24) which has been claimed / reclaimed in this FY (2024-25) for any reason other than rule 37/37A, should be reported in Table 6A1 as this ITC is also included in Table 6A above.
Further, any ITC which is reclaimed for the reason rule 37/37A should be reported in table 6H as this ITC is also included in Table 6A above.
2) ITC Reported in Annual return if ITC pertaining to FY 24-25 has been claimed, reversed and reclaimed in the same FY 2024-25
Table 6A of GSTR 9, is auto populated from Table 4A (1 to 5) of GSTR 3B for entire FY from April 2024 to March 2025. Therefore, in the given case this amount will appear twice in Table 6A of GSTR 9 i.e. once for claim and second for reclaimed amount. In such cases these three events should be reported as below-
- claim should be reported in Table 6B,
- reversal should be reported in Table 7 (Table 7A to 7H, as the case may be) and
- reclaimed should be reported in 6H.
Example:
1) Mr A has Claimed Rs 100 (CGST) & 100 (SGS) in the month of April 2024 and reversed the same in April 2024 due to nonreceipt 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.
If 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.
If ITC pertaining to FY 2023- 24 has been claimed, reversed in FY 2023- 24 and reclaimed in the FY 2024-25?
ITC pertaining to preceding FY (2023-24) which has been claimed / reclaimed in this FY (2024-25) for any reason other than rule 37/37A, should be reported in Table 6A1 as this ITC is also included in Table 6A above.
Further, any ITC which is reclaimed for the reason rule 37/37A should be reported in table 6H as this ITC is also included in Table 6A above.
3) If ITC pertaining to FY 2024- 25 has been claimed, reversed in FY 2024- 25 and reclaimed in the FY 2025-26?
Table 6A of GSTR 9, is auto populated from Table 4A (1 to 5) of GSTR 3B for entire FY from April 2024 to March 2025. As ITC was claimed and reversed in the FY 2024-25 itself then it will be reported in table 6B and reversal in Table 7 of GSTR 9. In such cases these two events should be reported as below –
- claim should be reported in Table 6B,
- reversal should be reported in Table 7 (Table 7A to 7H, as the case may be).
For the reclaim the procedure will be based on whether reclaim is on account of rule 37/37A or reason otherwise, as below –
If the ITC which was reclaim in FY 2025-26 is because of other than rule 37/37A à Such reclaim will be reported in Table 13 of GSTR 9 for FY 2024-25 and table 6A1 of GSTR 9 of FY 2025-26 (in GSTR 9 of next Year). This will not be reported in Table 6H of GSTR 9 of 2025-26 (in GSTR 9 of next Year).
If the ITC which was reclaim in FY 2025-26 is because of reason rule 37/37A such reclaim will be reported in the Table 6H of GSTR 9 of 2025-26 (in GSTR 9 of next Year). This is not to be reported in table 13 of GSTR 9 of FY 2024-25 (Current year) and Table 6A1 of GSTR 9 of FY 2025-26 (in GSTR 9 of next Year).
Example:
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 7H 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)
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 Table 7A(1) (Rule 37A) 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)
Change in the Label of Table 12 and table 13 does not make any difference in the reporting compared to any preceding financial years.
Table 12 captures the ITC of the financial year (2024-25) reversed in the next financial year (FY 2025-26).
Table 13 captures the ITC of the financial year (2024-25) availed in the next financial year (FY 2025-26).
Example:
| Particular | Example1 | Example2 | Example 3 | ||
| Claim, Reversal, & Reclaim in FY 24-25 | Claim & Reversal in FY 24-25; Reclaim in FY 25-26 – Reason other than Rule 37/37A | Claim in FY 24-25, Reversal in FY 24-25, Reclaim in FY 25-26 – due to Rule 37/37A | |||
| Original Claim | FY 2024-25 | March ’25 (FY 2024-25) | April ’24 (FY 2024-25) | ||
| Reversed | FY 2024-25 | March ’25 (FY 2024-25) | October ’24 (FY 2024-25) | ||
| Reclaimed | FY 2024-25 | April ’25 (FY 2025-26) | April ’25 (FY 2025-26) | ||
| Relevant Table of GSTR 9 | GSTR 9 for FY 2024-25 | GSTR 9 for FY 2024-25 | GSTR 9 for FY 2025-26* | GSTR 9 for FY 2024-25 | GSTR 9 for FY 2025-26* |
| Table 6A (Total ITC availed through GSTR-3B) | It will have twice amount – 240 | 120 | 120 | 120 | 120 |
| Table 6A1 (ITC of preceding FY availed in current FY, other than reclaimed Rule 37/37A) | NIL [as the ITC pertain to current FY only] |
NIL [as the ITC pertain to current FY only] |
120 | Nil | Nil |
| Table 6A2 (Net ITC of the FY) | 240 | 120 | 0 | 120 | 120 |
| Table 6B (Inward supplies other than imports/RCM, incl. SEZ services) | 120 | 120 | 0 | 120 | 0 |
| Table 6H (Amount of ITC reclaimed under the Act) | 120 | 0 | 0 | 0 | 120 |
| Table 6I (Sub total (B to H above)) | 240 | 120 | 0 | 120 | 120 |
| Table 6J (Difference (IA2 – I)) | 0 | 0 | 0 | 0 | 0 |
| Table 7A/7A1/7H (Total reversal) | 120 (Report in applicable rows from 7A to 7H as per the reason of reversal) |
0 | 0 | 120 | 0 |
| Table 7H Other reversal | 120 | 0 | 0 | 0 | |
| Table 8A (ITC as per GSTR-2B) | 120 | 120 | 0 | 120 | 0 |
| Table 8B (ITC as per 6(B) above) | 120 | 120 | 0 | 120 | 0 |
| Table 8C (ITC of current FY availed in next FY up to specified period) | 0 | 0 | 0 | 0 | 0 |
| Table 8D (Difference [A – (B+C)]) | 0 | 0 | 0 | 0 | 0 |
| Table 12 (ITC of current FY reversed in next FY) | 0 | 0 | 0 | 0 | 0 |
| Table 13 (ITC of current FY availed in next FY) | 0 | 120 | 0 | 0 | 0 |
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