GSTR9- ITC

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Pooja Mehta (Querist)
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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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

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