Understanding Table 6 and Table 8 of GSTR-9 for FY 2024-25

The annual GST return in GSTR-9 is a comprehensive summary of outward supplies, inward supplies, Input Tax Credit (ITC), and other GST data for the financial year. Among its many sections, Table 6 (ITC Availed) and Table 8 (ITC as per GSTR-2A/2B Reconciliation) are the most critical and error-sensitive. This article explains these tables in detail for FY 2024-25, considering the treatment of ITC claimed, reversed, and reclaimed across years.

1. Table 6 of GSTR-9 — Details of ITC availed during 2024-25

Table 6 captures the ITC actually availed in GSTR-3B during FY 2024-25

1.1 Table 6A – Total ITC Availed (Auto-Populated)

This is the sum of ITC reported in Table 4A of GSTR-3B for April 2024 – March 2025.
It includes ITC pertaining to both current year and previous years, if availed during 2024-25.

1.2 Table 6A1 – ITC of Earlier Years Availed in 2024-25

This contains ITC belonging to FY prior to 2024-25 but claimed f in GSTR-3B of FY 2024-25.

What to do:

• Extract invoice-wise ITC from GSTR-3B Table 4A(5).
• Segregate based on invoice date.

All invoices dated before 1 April 2024 form part of Table 6A1.

1.3 Table 6A2 – Net ITC of FY 2024-25 (A – A1)

This is ITC exclusively pertaining to FY 2024-25.

From this, after reducing RCM, ISD credit ,and imports (Tables 6C–6G), the balance should match ITC appearing in:

• GSTR-2B of FY 2024-25 (goes to Table 8B)
• ITC re-claimed within FY 2024-25

Table 6A2 splits into:

(a) ITC available in Table 8A (excluding ITC of FY 2025-26)

This is the ITC that appears in GSTR-2B (April 2024 – March 2025) and was considered in GSTR-3B of the same year.

(b) ITC reclaimed during FY 2024-25

These are credits: reversed in GSTR-3B Table 4B(2) and Reclaimed in the same financial year.ie, 2024-25

This portion also gets reported in Table 6H.

1.4 Table 6B – ITC on Inward Supplies (Other Than RCM and Imports)

Breakup into:

• Inputs
• Input Services
• Capital Goods

Important note:  All ITC appearing in Table 8A and included in GSTR-3B Table 4A (April 2024–March 2025) must be reported here even if reversed to reclaim later.
→ This Table 6B directly links to Table 8B.

1.5 Table 6C & 6D – ITC from RCM

Report ITC availed on:

• Reverse charge services from registered suppliers, and
• Reverse charge from unregistered suppliers.

1.6 Table 6E & 6F – ITC on Import of Goods and Services

Declare ITC on:

• Imports of goods (including SEZ) – Table 6E
• Import of services (excluding SEZ) – Table 6F

1.7 Table 6G – Input Tax credit received from ISD

ITC from ISD auto populated in this table

1.8 Table 6H – ITC Reversed and Reclaimed During FY 2024-25

This includes only the ITC that: was reversed in Table 4B(2) of GSTR-3B, and reclaimed in the same year (2024-25).

The reversal in Table 4B(2) categories in to two

(1) ITC reversed & reclaimed in 2024-25

• Included in Table 6A, must be shown in Table 6H, and reversed in Table 7.

(2) ITC reversed in 2024-25 but reclaimed in 2025-26

• Not included in 6A, so not included in 6H.
• But still, the original ITC was in Table 6B → therefore it must be reversed in Table 7.
• Also reported in:
  • Table 13 (ITC availed in next FY)
  • Table 12 (ITC reversed in next FY), if applicable.

2. TABLE 8 OF GSTR-9 — ITC RECONCILIATION WITH GSTR-2B

Table 8 reconciles ITC as per books/GSTR-3B with ITC as per GSTR-2B.

This table does not affect tax liability. Its purpose is annual ITC matching.

2.1 Table 8A – ITC as per GSTR-2B (Auto-Populated)

Contains all ITC for the FY 2024-25 as appearing in GSTR-2B from April 2024 to October 2025, including:

• ITC of FY 2024-25 reflected in 2B of FY 2024-25
• ITC of FY 2024-25 reflected in 2B of FY 2025-26

Split into:

(a) ITC appearing in GSTR-2B of FY 2024-25

→ Goes to Table 8B, since it might have been considered in GSTR-3B of 2024-25.

(b) ITC appearing in GSTR-2B of FY 2025-26

→ Reported in Table 8C & Table 13(because availed in next period).

Rule of thumb: If ITC (incl. CN/DN) is availed first time in 2024-25, it belongs to Table 8B, otherwise in Table 8C.

2.2 Table 8B – ITC as per Table 6B (Matched Portion)

Auto-linked to the ITC declared in Table 6B.

2.3 Table 8C – ITC relating to FY 2024-25 but availed in 2025-26

All credits first claimed in FY 2025-26 (even if invoice belongs to 2024-25).

2.4 Table 8D – Difference (8A – (8B + 8C))

Shows mismatch.
Note: This value cannot be negative.

2.5 Table 8E & 8F – ITC Not Availed

Unclaimed ITC eligible (not claimed before the time limit of October 2025 return filing).
Reported for disclosure only.

2.6 Table 8G & 8H – New Tables (from FY 2024-25 onwards)

These tables capture:

• 8G – IGST paid on import of goods (auto-populated from ICEGATE)
• 8H – IGST credit available on import of goods

Ensures correct matching of import IGST paid vs ITC claimed.

Conclusion

Tables 6 and 8 of GSTR-9 for FY 2024-25 play a central role in validating and reconciling the Input Tax Credit cycle:

• Table 6 reports ITC availed, reversed, and reclaimed during the year.
• Table 8 reconciles ITC with GSTR-2B across two financial years.
• Proper classification is essential to ensure compliance and avoid future notices