FY 24-25 Invoice Booked in FY 25-26 & ITC Claimed in FY 25-26

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Shubham Mohite (Querist)
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24 December 2025 FY 24-25 Invoice Booked in FY 25-26 & ITC Claimed in FY 25-26 GSTR3B .Do Such ITC to Report in GSTR-9 of FY 24-25 in Table 13 & 8C.Please Help

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 December 2025 Yes, such ITC must be reported in FY 24–25 GSTR‑9 in Table 13 and 8C, while the actual claim sits in FY 25–26 GSTR‑9 Table 6.

Table 6 (ITC Availed during the year)
• Since ITC was actually claimed in FY 25–26 GSTR‑3B, it will not appear in Table 6 of FY 24–25 GSTR‑9.
• It will be reflected in Table 6 of FY 25–26 GSTR‑9.

Table 8C (ITC claimed in next year for invoices of previous year)
• This is exactly the situation Table 8C is designed for.
• You must disclose such ITC in Table 8C of FY 24–25 GSTR‑9.
• This ensures reconciliation between GSTR‑2A/2B (FY 24–25) and ITC actually claimed later.

Table 13 (ITC for previous year claimed in subsequent year)
- Table 13 of FY 24–25 GSTR‑9 also requires reporting of ITC pertaining to FY 24–25 but claimed in FY 25–26.
- So yes, the same ITC must be disclosed here too.

- In FY 24–25 GSTR‑9:
- Report such ITC in Table 13 and Table 8C.
- Do not include it in Table 6.

In FY 25–26 GSTR‑9:
• Show the ITC in Table 6 (since claimed in that year).
• Cross‑reference that it pertains to earlier year invoices.

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Shubham Mohite

Shubham Mohite (Querist)
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25 December 2025 Dear Sir Thank you for Quick Reply Regarding Table 13 & Table 8C of GSTR-9. Sir Need some Information about GSTR-9C Table No PT IV(12) which Value to Show in Colum C- ITC booked in current Financial Year to be claimed in subsequent Financial Years Table no 13 or Table no 8C of GSTR-9

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 December 2025 Linkage with GSTR‑9
• Table 13 of GSTR‑9:
Reports ITC of previous year claimed in subsequent year (i.e., invoices of FY 24‑25 claimed in FY 25‑26).
• Table 8C of GSTR‑9:
Reports ITC available in GSTR‑2A/2B of FY 24‑25 but claimed in subsequent year.

Both Table 13 and Table 8C essentially capture the same timing difference from the return perspective.

What to Show in GSTR‑9C Part IV(12), Column C
• You should disclose the same ITC values that are reported in Table 13 of GSTR‑9.
• In practice, Column C of Part IV(12) = Table 13 of GSTR‑9.
• Table 8C is a reconciliation disclosure, but the audit form (9C) specifically wants the booked‑but‑not‑claimed ITC figure, which aligns with Table 13.

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