GSTR9- ITC
This query is : Resolved
30 October 2025
Dear Members,
In GSTR 9, Table 6 new row Table 6A1 ITC of preceding financial year availed in the financial year (which is included in 6A above) is shown, now if my ITC is of 31/03/2025 shown in GSTR 2B in F.Y. 2024-25 for April month & claimed in April 25 will it be reported here. In short Table 6A1 ITC of preceding financial year is what? is it ITC reflected in Previous year GSTR 2A/2B/8A and availed in current year or just ITC for invoice of previous year availed in current year.
Please Clarify
In GSTR 9, Table 6 new row Table 6A1 ITC of preceding financial year availed in the financial year (which is included in 6A above) is shown, now if my ITC is of 31/03/2025 shown in GSTR 2B in F.Y. 2024-25 for April month & claimed in April 25 will it be reported here. In short Table 6A1 ITC of preceding financial year is what? is it ITC reflected in Previous year GSTR 2A/2B/8A and availed in current year or just ITC for invoice of previous year availed in current year.
Please Clarify
30 October 2025
Table 6A1 is not concerned with when the ITC was reflected in GSTR-2A, GSTR-2B, or 8A, but rather with the invoices of the previous financial year for which ITC is claimed in the current year.
That means, table 6A1 in the GST annual return (GSTR-9) is specifically meant to capture Input Tax Credit (ITC) pertaining to invoices of the preceding financial year (e.g., FY 2023-24) that has been actually availed by you in the current financial year (e.g., FY 2024-25).
It is not about the reflection in auto-drafted GSTR-2A/2B/8A, but about the actual availment and the underlying invoice’s date.
That means, table 6A1 in the GST annual return (GSTR-9) is specifically meant to capture Input Tax Credit (ITC) pertaining to invoices of the preceding financial year (e.g., FY 2023-24) that has been actually availed by you in the current financial year (e.g., FY 2024-25).
It is not about the reflection in auto-drafted GSTR-2A/2B/8A, but about the actual availment and the underlying invoice’s date.
31 October 2025
OK Got it
Thank you
Thank you
31 October 2025
You are welcome ....
02 November 2025
Also 1 clarification
Should ITC as per Table 8C-[ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year
but availed in the next financial year upto specified period] be equal to Table 13- [ITC availed of the financial year availed in the next financial year] (because this may include ITC shown in next F.Y and availed also in next year Eg- ITC of March 25 shown in GSTR 2B of April 25 and availed in April 25).
Please clarify
Should ITC as per Table 8C-[ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year
but availed in the next financial year upto specified period] be equal to Table 13- [ITC availed of the financial year availed in the next financial year] (because this may include ITC shown in next F.Y and availed also in next year Eg- ITC of March 25 shown in GSTR 2B of April 25 and availed in April 25).
Please clarify
02 November 2025
Please can you suggest
03 November 2025
Table 8C is a subset of Table 13 but not always equal.
Table 8C is strictly for inward supplies (excluding those under RCM or imports, but including SEZ services) received in FY but availed in next FY.
Table 13 includes any ITC of prior FY availed up to the statutory period (including those covered by Table 8C, but also could include ITC availed earlier due to amendments, pending invoices, etc.).
In normal cases, if all ITC availed in next FY pertains only to eligible inward supplies under Table 8C, then the figures might match.
However, Table 13 may be higher than Table 8C if it includes other ITC types (RCM, imports, amendments of previous years, etc.).
Table 8C is strictly for inward supplies (excluding those under RCM or imports, but including SEZ services) received in FY but availed in next FY.
Table 13 includes any ITC of prior FY availed up to the statutory period (including those covered by Table 8C, but also could include ITC availed earlier due to amendments, pending invoices, etc.).
In normal cases, if all ITC availed in next FY pertains only to eligible inward supplies under Table 8C, then the figures might match.
However, Table 13 may be higher than Table 8C if it includes other ITC types (RCM, imports, amendments of previous years, etc.).
03 November 2025
ITC as per Table 8C and Table 13 are related but not necessarily equal. Careful attention should be given to the instructions for each table and the nature of each ITC claim. Reconciliation between the tables ensures accuracy and tells the tax authority how much credit of previous year was availed in the current year, and from which types of inward supplies. The difference lies in the timing and the scope of ITC being disclosed, based on the GST annual return instructions and practical scenarios.
09 November 2025
Good luck...
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