GST 9- Table 8
This query is : Resolved
Quick Summary
Pooja Mehta
(Querist)
02 November 2025
Dear Members,
In GSTR 9 Table 8 is it mandatory/optional to mention ITC available but not availed, ineligible and ITC to be lapsed for F.Y. 2024-25.
Please mention official notification where it is mentioned.
In GSTR 9 Table 8 is it mandatory/optional to mention ITC available but not availed, ineligible and ITC to be lapsed for F.Y. 2024-25.
Please mention official notification where it is mentioned.
03 November 2025
For GSTR-9 Table 8 for F.Y. 2024-25, disclosing ITC available but not availed, ineligible ITC, and ITC to be lapsed is generally optional, not mandatory, for most regular taxpayers. However, it is recommended as a good practice for reconciliation and audit purposes.
03 November 2025
ITC Available But Not Availed
Reporting ITC available but not availed is considered optional in Table 8D for F.Y. 2024-25.
The governmental and leading portal FAQs highlight that fields about unclaimed ITC are not mandatory for most regular taxpayers, but voluntary disclosure helps to clarify reasons for mismatches.
If reported, it helps in reconciling the input tax credit as per GSTR-2B and the ITC actually availed in GSTR-3B.
Reporting ITC available but not availed is considered optional in Table 8D for F.Y. 2024-25.
The governmental and leading portal FAQs highlight that fields about unclaimed ITC are not mandatory for most regular taxpayers, but voluntary disclosure helps to clarify reasons for mismatches.
If reported, it helps in reconciling the input tax credit as per GSTR-2B and the ITC actually availed in GSTR-3B.
03 November 2025
Ineligible ITC
Ineligible ITC is also optional for reporting in Table 8F for F.Y. 2024-25, unless specifically required due to departmental objection or audit notes.
The official FAQs for 2024-25 suggest that taxpayers may leave this blank if not relevant.
Ineligible ITC is also optional for reporting in Table 8F for F.Y. 2024-25, unless specifically required due to departmental objection or audit notes.
The official FAQs for 2024-25 suggest that taxpayers may leave this blank if not relevant.
03 November 2025
ITC to be Lapsed
ITC to be lapsed (Table 8H) is similarly optional for most taxpayers, but it is useful to fill in for transparent reconciliation, especially if ITC becomes time-barred under section 16(4) of the CGST Act.
If any ITC is to be lapsed, it should be calculated as per the instructions provided and disclosed to avoid future queries by the department.
ITC to be lapsed (Table 8H) is similarly optional for most taxpayers, but it is useful to fill in for transparent reconciliation, especially if ITC becomes time-barred under section 16(4) of the CGST Act.
If any ITC is to be lapsed, it should be calculated as per the instructions provided and disclosed to avoid future queries by the department.
03 November 2025
Supporting Official Notification or Source
The Central Board of Indirect Taxes and Customs (CBIC) and government GST portal FAQs for GSTR-9 for 2024-25 mention the optional nature of these fields.
For further confirmation, the government’s official FAQ on annual returns (see “FAQ on GSTR-9/9C for the FY 2024-25”) and relevant portal guidance clarify the status of these fields.
The Central Board of Indirect Taxes and Customs (CBIC) and government GST portal FAQs for GSTR-9 for 2024-25 mention the optional nature of these fields.
For further confirmation, the government’s official FAQ on annual returns (see “FAQ on GSTR-9/9C for the FY 2024-25”) and relevant portal guidance clarify the status of these fields.
09 November 2025
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