Experts : 1 Days Post

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Gopalakrishnan. S

11 December 2025 at 15:14

Posted On : 11 December 2025

In Reply To :

Exempted sales ommitted in GSTR 1 - FY 24 - 25 - how to rectify the error - Reg.

Thank you Sir. But, for current FY, how to add back the Exempted sales, which has been ommitted in the previous months, because, Table 8 is not available for Amendment. Pls. advice.

Komakula Suri Babu

11 December 2025 at 14:05

Posted On : 11 December 2025

In Reply To :

Change of address in Form 26 AS

Thank you very much

Rajkumar Gutti

11 December 2025 at 11:15

Posted On : 11 December 2025

In Reply To :

Warehouse ISD

Ok sir, my intention for asking query is - is RCM input invoice should raise to ISD unit. Because from rental godown goods sent to various distinct person, as well as outside customer.
We pay RCM on rental godown.
Specific question - From rental godown send goods to out side customer & distinct person. Hence after discharging rcm liability from regular person, is regular person liable for raising invoice to isd unit, for distributing itc to concern distinct person.

Dhirajlal Rambhia

11 December 2025 at 10:40

Posted On : 11 December 2025

In Reply To :

Regarding GSTR 9 Reporting

RCM Liability and ITC are linked by the payment date: The RCM liability and the corresponding Input Tax Credit (ITC) should be reported in the annual return (GSTR-9) of the financial year in which the tax was actually paid through the GSTR-3B.
Table 6A1 is for Prior-Year ITC: For FY 2024-25, a specific new Table, 6A1, was introduced in GSTR-9 to capture ITC that pertains to the preceding financial year (FY 2023-24) but was claimed in the current financial year (FY 2024-25).
Normal ITC Reporting vs. Table 6A1:
Normal ITC (Table 6B-6H): These tables typically contain details of ITC for the current financial year only (FY 2024-25).
Table 6A1: This table specifically handles the timing difference for previous year's ITC claimed in the current year, ensuring proper reconciliation.
Therefore, any RCM ITC for FY 2023-24 that was availed in GSTR-3B returns between April 2024 and the specified due date (typically the GSTR-3B for September 2024, or 30th November 2025 for GSTR-9 purposes of FY 24-25) should be consolidated and reported in Table 6A1 of the GSTR-9 for FY 2024-25. This ensures the total ITC reported in your GSTR-9 for FY 2024-25 aligns with the GSTR-3B filings for that period, while still separately identifying the prior-year claims.

Dhirajlal Rambhia

11 December 2025 at 10:39

Posted On : 11 December 2025

In Reply To :

Regarding GSTR 9 Reporting

Yes, the ITC on Reverse Charge Mechanism (RCM) for FY 2023-24, if claimed in the GSTR-3B of FY 2024-25, needs to be reported in Table 6A1 of the GSTR-9 for FY 2024-25.

Dhirajlal Rambhia

11 December 2025 at 10:37

Posted On : 11 December 2025

In Reply To :

Change of address in Form 26 AS

The address in Form 26AS is not editable directly on TRACES or the Income Tax portal.
It is fetched from the PAN database maintained by NSDL/UTIITSL
To update it, you must correct your address in your PAN records (via NSDL or UTIITSL). Once the PAN database is updated, the new address will automatically reflect in Form 26AS.

Dhirajlal Rambhia

11 December 2025 at 10:34

Posted On : 11 December 2025

In Reply To :

Regarding 148 return error

No, If reassessment involves income outside presumptive schemes (like capital gains, foreign income, or detailed business accounts), ITR-4 cannot be used.

Dhirajlal Rambhia

11 December 2025 at 10:33

Posted On : 11 December 2025

In Reply To :

Regarding 148 Return

Yes, ITR-4 can be used to file a return in response to a notice under Section 148 of the Income Tax Act, provided you meet the general eligibility conditions for filing ITR-4.

If reassessment involves income outside presumptive schemes (like capital gains, foreign income, or detailed business accounts), ITR-4 cannot be used.