Table 6A(1) & 13 of GSTR-9: Key Amendments & Revised Reporting Requirements for FY 2024–25

Table 6A(1) & 13 of GSTR-9 Key Amendments and Revised Reporting Requirements for FY 2024–25

The FY 2024–25 GSTR-9 introduces significant amendments in Table 6A(1) and Table 13, as per Notification No. 13/2025-CT. Table 6A(1) requires reporting ITC from the previous financial year (FY 2023–24) claimed in the current year (FY 2024–25), covering imports of goods and services, RCM transactions, ISD inputs, FCM invoices, blocked credits, while ITC restricted under POS rules is excluded. Table 13 of FY 2023–24 mirrors these inputs and must reconcile with Table 6A(1); discrepancies indicate misreporting. The article clarifies that ITC claimed within the specified period (up to 30th November 2024) is eligible, while late claims are excluded. It also emphasizes correct reporting of POS-restricted ITC in GSTR-3B to avoid negative entries in Table 8D. The amendments aim to standardize ITC reporting across years, ensure alignment between tables, and reduce errors in GST filings, especially regarding inter-period claims, imports, and restricted credit adjustments.

1. Coverage of this article:

In this article, I am discussing about the addition of new table & comparison between the Table 6A(1) & 13 of the GSTR-9 for the year 24-25 as amended via Notification No. 13/2025-CT (September 17, 2025). This article aims to guide readers on the nature of transactions that will be reported in these tables. We need to understand that which types of transactions should be reported in these tables.

2. Table 6A(1) newly introduced:

In this table, we are required to report the ITC of preceding financial year (i.e. 23-24) which we have claimed in the next year (i.e. 24-25).

3. Invoices for the year 23-24:

a. Invoices for the year 23-24 may be a part of GSTR-2B of the year 24-25 & ITC claimed of these invoices till 30^th November 2024 in the FY 24-25 will be reported in the table 6A(1) of the FY 24-25.

b. Invoices for the year 23-24 is a part of GSTR-2B of the year 23-24 but ITC claimed of these invoices till 30^th November 2024 in the FY 24-25 will be reported in the table 6A(1) of the FY 24-25.

4. Nature of transactions for table 6A(1) & 13:

a. Import of goods

b. Import of services

c. RCM transactions

d. ISD input

e. FCM invoices

f. Blocked credit input transactions

g. ITC restricted due to POS rules

5. Transactions covered in table 6A(1) of FY 24-25:

From above table, I am trying to clarifying my readers that documents related to all types of categories of the FY 23-24 is a part of this table of which ITC claimed till 30^th November 2024 will be reported in table 6A(1) of the GSTR-9 of the FY 24-25 other than POS restriction.

6. Table 13 of FY 23-24:

a. This table contains only those invoices of FY 23-24 of which input claimed in FY 24-25 till specified period.

b. Table 6A(1) of the FY 24-25 should match with the table 13 of the FY 23-24. In case of mismatch in these tables, it means there is misreporting of ITC which is not as per the provisions of GST Act.

7. Specified period:

Suppose the GSTR-3B for October 2024 is filed on 1st December 2024. In such a case, the taxpayer will not be eligible to claim the ITC of FY 2023–24, as the due date for availing ITC of the financial year is 30th November 2024.

Therefore, the taxpayer must remove the ITC pertaining to FY 2023–24 from the GSTR-3B of October 2024. However, if the GSTR-3B for October 2024 is filed on or before 30th November 2024, the taxpayer will be eligible to claim the ITC of FY 2023–24.

8. Transactions covered in table 13 of FY 23-24:

9. Invoices other than FCM for table 13:

Any input claimed till specified period which is related to the invoices of import of goods or services, RCM invoices or ISD invoices then these input must be reported in table 13 of GSTR-9. But these invoices should not be reported in table 8C.

10. Comparison of Table 6A(1) & 13:

a. Therefore, Table 6A(1) of the FY 24-25 should match with the table 13 of the FY 23-24. Because all types of inputs disclosed in these both tables.

b. If there is discrepancies in both these tables, it means a person has wrongly reported the amount of ITC in these tables.

11. ITC restriction due to POS rules:

It should only be reported in table 4D(2) of GSTR-3B instead of reporting in 4A(5) & 4B(1). If any person has wrongly reported in the wrong table of GSTR-3B then in such situation table 8D will become negative. On the basis of this, GST officer can issue the notice that the person has claimed the excess credit. Therefore, it should not be reported in the table 6A1 & 13 of the GSTR-9 because it is not shown in table 4A of the GSTR-3B.

12. Amended via Notification No. 13/2025-CT (September 17, 2025).

13. 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

14. Refer to the article for Table 8C & 13: Key FY 24-25 changes:-

https://taxguru.in/goods-and-service-tax/table-8c-13-gstr-9-key-amendments-revised-reporting-requirements-fy-2024-25.html

15. Comparison of tables 8 & 13:

I wants to clarifying my readers that table 8 is only for the FCM invoices.

 16. Treatment of reclaimed ITC due to Rule 37 or 37A or any other reason & other scenarios related to this will be covered in a separate article.

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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.