GSTR-9 Audit Checklist: Verification of Table 6A1 vs Table 6H [Access Checklist PDF Here]

GSTR-9C requires auditors to verify ITC reconciliations, including distinctions between Table 6A1 (prior-year ITC claimed in current FY, excluding Rule 37/37A reclaims) and Table 6H (ITC reclaims under provisions like Rule 37/37A or same-FY reversals/reclaims) in GSTR-9, ensuring alignment with audited books and GSTR-3B.

The mismatches occur when Rule 37/37A reclaims are incorrectly classified, impacting Table 7J net ITC versus GSTR-3B Table 4C, or when prior-year ITC reversals are misreported in Table 7 (current-year only). As an internal check, verification verifies that Table 4D(1) of GSTR-3B equals Table 6H + 6A1.

Verification Checklist for the Auditors

Table 6A1: Confirm it includes only prior FY ITC (non-Rule 37/37A) availed during April- November of the current FY; ensure no Rule 37/37A re-claims are included.

Table 6H: Verify it captures only Rule 37/37A re-claimed ITC, whether arising from prior FY reversals (e.g., payment beyond 180 days, now paid) or same-FY claim, reversal and re-claim cycles.​​

Internal Check: Reconcile GSTR-3B Table 4D(1) with Table 6A1 + Table 6H, investigate and document any differences.

Invoice Matching: Cross-check GSTR-2B invoices with ITC ledger in books and correctly tag:

• Prior FY non-Rule 37/37A ITC : Table 6A1
• Rule 37/37A ITC: Table 6H

Table 7 Review: Ensure Tables 7A-7H contain only current FY reversals, confirm prior FY reversals effected in current FY are not reported here.

Cross-Year Linkage: Match prior FY Table 8C with current FY Table 6A1 and flag unreconciled balances for GSTR-9C Table 13 disclosure.

Books vs Return: Reconcile ITC as per books (Table 12A) with GSTR-9 Table 6 totals and explain differences in Table 12F and pay shortfall via DRC-03, if required.

Misclassification Test: Identify and shift any Rule 37/37A ITC wrongly reported in Table 6A1 to Table 6H to eliminate Table 6J / 7J mismatches.

Documentation: Maintain invoice-wise workings, reversal evidence, payment proofs, and justification for Table 6M entries (restricted to ITC-01 / ITC-02 only).

Final Validation: Confirm Table 7J (Net ITC) aligns with GSTR-3B Table 4C after adjustments and also record unavoidable variances (e.g., prior FY impacts) in GSTR-9C reconciliation notes.

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