GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]

The accurate reporting of Input Tax Credit ( ITC ) under Goods and Services Tax ( GST ) for a previous fiscal year that was claimed and reversed in that year but re-availed in the next fiscal year is a frequent source of difficulty for taxpayers and experts.

The complexity results from the fact that ITC transfers may occur across several fiscal years, but GSTR-9 is an annual return.

The GSTN has clarified the treatment of such ITC in its FAQs by distinguishing between re-availment under Rule 37/37A and re-availment for other reasons, and prescribing different reporting tables in GSTR-9 accordingly.

General Principle for Cross-Financial Year ITC Reporting

The input tax that belongs to FY 2023-24 which is claimed or re-claimed in FY 2024-25 is reflected in Table 6A of GSTR-9 for FY 2024-25, since Table 6A auto-populates ITC based on GSTR-3B filings of the relevant year.

However, manual disclosure of such ITC differs based on the reason for re-availment:

• Re-claim for reasons other than Rule 37 / 37A should be reflected in Table 6A1
• Re-claim due to Rule 37 / 37A should be reflected in Table 6H

ITC Reclaimed for Reasons Other than Rule 37 / 37A

Where ITC pertaining to a preceding financial year was claimed and reversed in FY 2023-24, but is reclaimed in FY 2024-25 for reasons other than Rule 37 or Rule 37A, such re-claimed ITC must be reported in Table 6A1 of GSTR-9 for FY 2024-25.

Table 6A1 is specifically meant for ITC availed in the current financial year but relating to previous financial years, within the statutory time limit (i.e., up to 30 November 2024 for FY 2023-24).

Also, such ITC should not be reported in Table 6H, as Table 6H is reserved exclusively for re-availment under Rule 37 / 37A.

For example, if the ITC pertaining to FY 2023-24 was claimed and subsequently reversed during the same financial year, and thereafter reclaimed in FY 2024-25 for reasons other than Rule 37 or Rule 37A such as re-availment on receipt of goods at a later stage in terms of Circular No. 170/02/2022-GST dated 6 July 2022 and the re-claim is made within the prescribed time limit, the re-claimed ITC is required to be reported in Table 6A1 of GSTR-9 for FY 2024-25.

Such ITC shall not be reported in Table 6H of GSTR-9 for FY 2024-25, as Table 6H is exclusively meant for re-availment under Rule 37/37A.

ITC Reclaimed Due to Rule 37 / Rule 37A

A different treatment applies where ITC pertaining to FY 2023-24 was claimed and reversed in FY 2023-24, and reclaimed in FY 2024-25 specifically due to Rule 37 or Rule 37A, such as reversal for non-payment to supplier within 180 days and subsequent payment.

In such cases, the GSTN has clarified that this re-claimed ITC should not be reported in Table 6A1, even though it relates to a previous financial year. Instead, re-availment under Rule 37 / 37A must be disclosed in Table 6H of GSTR-9 for FY 2024-25, as Table 6H is designed to capture ITC reclaimed after reversal under statutory rules.

To say from an example, If ITC pertaining to FY 2023-24 was claimed and reversed in FY 2023-24 due to non-payment within 180 days, and reclaimed in FY 2024-25 upon making payment, in terms of Rule 37 / 37A, then such re-claimed ITC must be reported in Table 6H of GSTR-9 for FY 2024-25, and not in Table 6A1.

Comparison of Table 6A1 vs Table 6H

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