GSTR-9 TABLE-6A1
This query is : Resolved
Suresh S. Tejwani
(Querist)
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 ?
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
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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