GSTR - 9 Input Tax Credit

This query is : Resolved

Chirag H. Thakkar (Querist)
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27 December 2025 The supplier is procuring raw tobacco from farmers. On which 5% gst is payable on RCM basis and ITC of the same can be availed. But due to clerical error in GSTR-3B the same was not shown in GSTR-3B for FY 2024-25. The same was declared in GSTR-3B of Sept 25. Can I show the same GSTR-9 of 2024-25? if yes, Where the same can be shown?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 December 2025 No, the RCM liability for raw tobacco procurement in FY 2024-25, paid late in the September 2025 GSTR-3B (which falls in FY 2025-26), cannot be reported in GSTR-9 for FY 2024-25.

When filing the GSTR-9 for FY 2025-26, you will need to report the details in the following tables:
Table 4F (for RCM liability): This table in GSTR-9 is for details of inward supplies on which tax is payable on a reverse charge basis. The aggregate value of all such inward supplies should be declared here, which will include the late reported transaction.
Table 6A (for total ITC availed): The total ITC availed in GSTR-3B throughout the year is auto-populated here.
Table 6C (for RCM ITC): The ITC availed on inward supplies liable to reverse charge (which you would have claimed in the GSTR-3B of September 2025) should be specifically included in this table.

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