Table 8C & 13 of GSTR-9 Key Amendments & Revised Reporting Requirements for FY 2024–25

Table 8C & 13 of GSTR-9 Key Amendments and Revised  Reporting Requirements for FY 2024–25 

Summary: The amendments to GSTR-9 through Notification No. 13/2025-CT dated 17 September 2025 introduce significant changes to the reporting framework of Table 8C and Table 13 for FY 2024–25, particularly in relation to input tax credit (ITC) claimed in FY 2025–26 for invoices pertaining to FY 2024–25. The article explains that only forward charge (FCM) invoices and blocked credit inputs forming part of GSTR-2B—on which ITC is claimed up to 30 November 2025—should be reported in Table 8C, while imports of goods, imports of services, RCM supplies, and ISD credits must be excluded from this table to prevent mismatches and negative balances in Table 8D, which could trigger departmental scrutiny. These excluded categories are instead reportable in Table 13, which captures all ITC of the subsequent financial year relating to FY 2024–25 except credits restricted due to POS rules. Since Tables 8A, 8B, and 8C are designed to be comparable, only FCM-related credits should appear across all three, ensuring consistency and reducing litigation. The article further clarifies that ITC restricted due to POS rules must be disclosed only in Table 4D(2) of GSTR-3B, as misreporting in other tables may cause negative results in Table 8D. Detailed comparison charts illustrate how each transaction type aligns with the revised tables, and the author emphasises that Table 8 is exclusively meant for FCM invoices. Various scenarios relating to ITC reversal and re-claim under Rules 37 and 37A are also explained, with most such cases being excluded from Tables 8C and 13.

1. Coverage of this article:

In this article, I am discussing about the major changes introduced in the Table 8C & 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. Invoices for the year 24-25:

a. Invoices for the year 24-25 may be a part of GSTR-2B for the year 25-26 & ITC claimed of these invoices till 30^th November 2025 in the FY 25-26 will be reported in specified table i.e. 8C or 13.

b. Invoices for the year 24-25 is a part of GSTR-2B for the year 24-25 & ITC claimed of these invoices till 30^th November 2025 in the FY 25-26 will be reported in specified table i.e. 8C or 13.

3. Nature of transactions for table 8C & 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

4. Transactions covered in table 8C of FY 24-25:

From above table, I am trying to clarifying my readers that documents related to FCM of which ITC claimed till 30^th November 2025 will be reported in table 8C of the GSTR-9 other than POS restriction.

5. Table 8C of FY 24-25: This table contains only those invoices of FY 24-25 of which input claimed in FY 25-26 till specified period.

6. Specified period:

Suppose the GSTR-3B for October 2025 is filed on 1st December 2025. In such a case, the taxpayer will not be eligible to claim the ITC of FY 2024–25, as the due date for availing ITC of the previous financial year is 30th November 2025.

Therefore, the taxpayer must remove the ITC pertaining to FY 2024–25 from the GSTR-3B of October 2025. However, if the GSTR-3B for October 2025 is filed on or before 30th November 2025, the taxpayer will be eligible to claim the ITC of FY 2024–25.

7. Invoices other than FCM for table 8C:

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 will not be reported in table 8C of GSTR-9. Otherwise, table 8D becomes negative. It increase the chances of litigation. From the department point of view if table 8D is negative it means a person has claimed the excess credit. For avoiding such types of misunderstanding, we should report the correct data in relevant table of GSTR-9.

8. Transactions covered in table 13 of FY 24-25: 

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 8C & 13:

11. Import of goods or services, RCM & ISD input claimed in next year should not be reported in table 8C but it should be reported in table 13 of the GSTR-9 for the year 24-25.

12. Why these invoices should not be reported in table 8C?

Import of goods or services, RCM & ISD invoices is neither a part of table 8A nor a part of table 8B. For comparison purpose, base should be same. Hence, these will not be reported in table 8C but it must be reported in table 13 of the GSTR-9.

13. Conclusion: Table 8A, 8B & 8C are comparable. So, table 8D cannot be negative. It reduces the litigation in GST. Suppose if RCM input shown in table 8C but it is not a part of table 8A then table 8D becomes negative. It’s increase the litigation. Now same types of transactions displayed in all these tables, it reduces the litigation in future.

14. 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.

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

16. RCM Transactions:

An excel sheet of table 8A which is downloaded from the portal contains the transaction on which recipient is liable to pay the tax under RCM but table 8A of the GSTR-9 does not contains these transactions. Also table 8B & 8C does not contains the RCM transactions for accurate reporting.

17. POS rules:

An excel sheet of table 8A which is downloaded from the portal contains the transaction of which ITC is restricted due to POS rules but table 8A of the GSTR-9 does not contains these transactions. Also table 8B & 8C does not contains these transactions for accurate reporting.

18. Refer to the article for comparison of Table 8A vs 8B:

https://taxguru.in/goods-and-service-tax/gstr-9-table-8a-8b-key-fy-2024-25-changes.html

19. Comparison of all tables:

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

20. 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.

21. 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. 

22. 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.

23. 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.

24. 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.

25. ITC reclaimed due to Rule 37/37A shall not be report in table 8C, table 13 & table 6A1 of the GSTR-9.

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