Here is the correct GST treatment for ITC booked on 31-03-2025, shown in GSTR-3B Table 4(B)(2) – Others (Reversal) in March 2025, and reclaimed in April 2025.

I’ll explain why this is correct, how it should appear in GSTR-9, and what you must ensure for compliance.

✅ 1. What your entry means

March 2025 (Return for FY 2024–25)

You reversed ITC by reporting it in:

• GSTR-3B → Table 4(B)(2) – Others (Reversal of ITC)

This means:
➡️ You did not claim this ITC in FY 2024-25.

April 2025 (FY 2025–26)

You reclaimed ITC by reporting it in:

• GSTR-3B → Table 4(A)(5) (All other ITC)
  or

• Table 4(D)(1) (ITC reclaimed)

This means:
➡️ ITC belongs to FY 2024-25 but was claimed in FY 2025-26.

This is permissible under Section 16, provided it is taken before the due date of GSTR-3B for September 2025 (or annual return, whichever is earlier).

🧾 2. How to show this in GSTR-9 for FY 2024–25

Since ITC was not availed in FY 2024-25, and you reversed it in March 2025:

You must report:

✔ Table 6 – ITC Availed

Do NOT show this ITC here because it was NOT availed during the year.

✔ Table 7 – ITC Reversed During the Year

Show the March reversal amount in:

• Table 7H – Other reversals

This tells the department that you reversed this ITC and did not claim it in FY 2024-25.

✔ Table 13 – ITC Availed for Previous FY but taken in next FY

This is where April 2025 reclaim must be shown.

In Table 13, disclose:

➡️ “ITC relating to FY 2024–25 availed in GSTR-3B of FY 2025–26”

This is the most important part for compliance.

📌 3. How it will appear in GSTR-9C (if turnover > ₹5 crore)

The reconciliation must show:

Part IV – Reconciliation of Input Tax Credit

• ITC as per books

• Less: ITC not availed during FY

• Add: ITC availed in next FY (April 2025)

Auditor will report whether this is correctly adjusted and whether any interest is due (usually not required if reversal was shown properly in March).

⚠️ 4. VERY IMPORTANT

Because you reversed ITC in March and reclaimed in April, no interest is required, provided:

• March return correctly showed reversal

• April return reclaimed the exact amount

• The goods/services were eligible for ITC

• All conditions of Section 16(2) are fulfilled

If reversal was missed in March and reclaim happened incorrectly later, interest under Rule 88B may apply — but in your case, reversal was made → safe.

🎯 Final Summary for Quick Reference

March 2025

• Shown in 4(B)(2) – Other reversals → Correct

April 2025

• Reclaimed → Correct

• Will appear in GSTR-9 → Table 13

GSTR-9 reporting

GSTR-9C

• Reconcile ITC with books under Part IV.