Regarding GSTR 9 Reporting

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This discussion clarifies how to report Reverse Charge Mechanism (RCM) Input Tax Credit (ITC) for FY 2023-24 that was claimed in FY 2024-25. RCM ITC claimed in FY 2024-25's GSTR-3B should be reported in Table 6A1 of the GSTR-9 for FY 2024-25. This specific table is designed to capture ITC pertaining to the preceding financial year but claimed in the current one, ensuring accurate reconciliation with GSTR-3B filings.

Divyesh Ajmera

Divyesh Ajmera (Querist)
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11 December 2025 RCM of F. Y. 23-24 claimed in F. Y. 24-25 need to be reported in 6A1 of table 6? or only normal ITC need to be reported? With explanation

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 December 2025 Yes, the ITC on Reverse Charge Mechanism (RCM) for FY 2023-24, if claimed in the GSTR-3B of FY 2024-25, needs to be reported in Table 6A1 of the GSTR-9 for FY 2024-25.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 December 2025 RCM Liability and ITC are linked by the payment date: The RCM liability and the corresponding Input Tax Credit (ITC) should be reported in the annual return (GSTR-9) of the financial year in which the tax was actually paid through the GSTR-3B.
Table 6A1 is for Prior-Year ITC: For FY 2024-25, a specific new Table, 6A1, was introduced in GSTR-9 to capture ITC that pertains to the preceding financial year (FY 2023-24) but was claimed in the current financial year (FY 2024-25).
Normal ITC Reporting vs. Table 6A1:
Normal ITC (Table 6B-6H): These tables typically contain details of ITC for the current financial year only (FY 2024-25).
Table 6A1: This table specifically handles the timing difference for previous year's ITC claimed in the current year, ensuring proper reconciliation.
Therefore, any RCM ITC for FY 2023-24 that was availed in GSTR-3B returns between April 2024 and the specified due date (typically the GSTR-3B for September 2024, or 30th November 2025 for GSTR-9 purposes of FY 24-25) should be consolidated and reported in Table 6A1 of the GSTR-9 for FY 2024-25. This ensures the total ITC reported in your GSTR-9 for FY 2024-25 aligns with the GSTR-3B filings for that period, while still separately identifying the prior-year claims.

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