ITC on GSTR 9

This query is : Resolved

Ashim kr Ray (Querist)
Follow

12 March 2025 Sir i purchase capital good on the month of march 2023. but received itc on 3b in april 2023.
NOw in gstr 9 in table no 6 whether i have to segregate the ITC as capital good or not as i have received in april 2023.
or i will show in table 8 (c) column and not to be shown in table 6 in gstr 9.

Please advice.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

12 August 2025 Relevant facts:
GSTR-9 Table 6 is for reporting ITC claimed during the financial year.

It is further subdivided, including a column for Capital Goods ITC.

The timing of receipt of capital goods (March 2023) vs. claiming ITC (April 2023) matters less than the fact that ITC was actually claimed in the FY 2023-24 (April 2023 belongs to FY 2023-24).

Capital goods ITC must be separately reported in Table 6 under the capital goods column, regardless of when you physically received the goods, as long as ITC was claimed in the relevant FY.

Table 8(c) is for ineligible ITC or ITC reversed that is not claimed or not available under the law.

Your Case:
Since ITC on capital goods was claimed in April 2023 (FY 2023-24), you must report it in Table 6 of GSTR-9 for FY 2023-24 under the capital goods column.

No need to show it in Table 8(c) as you did claim it, and it’s a legitimate ITC.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now