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GSTR-9 ITC Reporting Taken, Reversed & Reclaimed for FY 2024-25

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By Arpit Kulshrestha


Reporting of Taken, Reversed and Reclaimed Credits in GSTR-9

This article serves as a clear and helpful guide to reporting Input Tax Credit (ITC) under GST. It explains the process of claiming, reversing, and reclaiming ITC across different financial years. Through three carefully designed case studies, the article clearly outlines the GSTR-3B tables that must be used to report each ITC movement. It covers various cases, including those within the same financial year, reclaims of ITC from previous years, and cases where ITC is reversed in FY 2024-25 and reclaimed in FY 2025-26.

Additionally, the article discusses Rule 37 and Rule 37A, explaining how these provisions impact ITC eligibility and the related process. It also explains the important rules for determining whether ITC should be treated as a current or previous year credit.

Accurate reporting across GSTR-9 Tables 6B, 6H, 6A1, 7A, 7H, and 13 ensures smoother GST compliance and reduces the risk of reporting errors.

Understanding the Process of ITC (Input Tax Credit) Claims and Reversals

This guide aims to simplify how businesses can handle Input Tax Credit (ITC) claims, reversals, and reclaims related to their goods and services.

Case 1: Claiming, Reversing, and Reclaiming ITC in the Same Financial Year (FY 2024-25)

  • Claim: You claim ITC of Rs 100 in April 2024
  • Reversal: If the payment related to that claim is not made within 180 days (for example, in October 2024), you have to reverse that claim
  • Reclaim: If you later make the payment (in March 2025), you can reclaim the ITC

Where to Report:

  • Claim: Report this in Table 6B
  • Reversal: Report it in Tables 7A to 7H, as applicable
  • Reclaim: Report this in Table 6H2

Case 2: ITC Claimed and Reversed in One Year but Reclaimed in the Next (FY 2024-25)

A. Reclaiming for reasons not related to payment delays:

  • Report in Table 6A1 (shows ITC from the previous year)
  • Do not report in Table 6H

B. Reclaiming because of payment delays:

  • Report in Table 6H
  • Do not report in Table 6A1

Case 3: Claiming, Reversing, and Reclaiming ITC Across Financial Years

A. Reclaiming for non-payment delay reasons the following year:

  • Claim in Table 6B (FY 2024-25)
  • Reversal in Table 7 (FY 2024-25)
  • Reclaim in Table 13 (current FY) and Table 6A1 (next FY)

B. Reclaiming due to payment delays:

  • Claim in Table 6B (FY 2024-25).
  • Reversal in Table 7A/7A1 (FY 2024-25).
  • Reclaim in Table 6H (FY 2025-26).

Important Note: When reclaiming ITC due to payment delays, always classify it as part of the year when you actually make the reclaim. This should be reported under Table 6H for that particular year.

Summary Key Points

  • If you claim, reverse, and reclaim in the same year: report using Tables 6B, 7A-7H, and 6H
  • If you reclaim ITC from the previous year, it goes in either Table 6A1 or 6H, depending on the reason
  • If you reclaim ITC the following year without payment delays, report in Tables 13 (for current FY) and 6A1 (for next FY)
  • If you reclaim ITC next year due to payment delays, report in Table 6H for the next FY
  • This guide aims to clarify how these processes work, ensuring you understand how to report ITC claims and adjustments efficiently

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