GSTR-9 TABLE-6A1

This query is : Resolved

Suresh S. Tejwani (Querist)
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30 December 2025 If due to credit note of Financial year 2023-24 shown in GSTR-2B of 2024-25 and hence ITC of current year is reduced of Current Financial year so whether credit note of F.Y.2023-24 can be shown as negative figure in Table 6A1 of GSTR-9 ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 January 2026 Negative entry in Table 6A1: ❌ Not permitted

FY 2023-24 credit note: ❌ Cannot be adjusted in GSTR-9 of 2024-25

Correct approach:

Accept auto-populated ITC

Treat difference as timing mismatch

Tax / interest exposure: ❌ None, if ITC is not excess

Best safeguard: Maintain reconciliation note

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