How to Report ITC Taken – Reversed – Reclaimed in GSTR-9 for FY 2024-25.

 

ITC Taken – Reversed – Reclaimed

How to Report in GSTR-9 for FY 2024-25

1. Case 1 – ITC Claimed, Reversed & Reclaimed in Same FY 2024-25.

Example: -
• Claimed: April 2024 – ₹100
• Reversed: October 2024 (Rule 37 – payment not made within 180 days)
• Reclaimed: March 2025 (payment made)

Reporting: -
• ITC Claim → Table 6B
• ITC Reversal → Table 7A to 7H (as applicable)
• ITC Reclaimed → Table 6H

2. Case 2 – ITC of FY 2023-24 Claimed & Reversed in 2023-24 but Reclaimed in FY 2024-25.

A. Reclaimed in FY 24-25 for reasons OTHER than Rule 37/37A: -
→ Report in Table 6A1 (ITC of previous year)
→ Not to be reported in Table 6H

B. Reclaimed due to Rule 37/37A (payment made later): -
→ Report in Table 6H
→ Do not report in Table 6A1

3. Case 3 – ITC of FY 2024-25 Claimed & Reversed in 24-25, but Reclaimed in FY 2025-26.

A. Reclaimed in FY 25-26 for reasons OTHER than Rule 37/37A: -
→ Claim in Table 6B (FY 24-25)
→ Reversal in Table 7 (FY 24-25)
→ Reclaim in Table 13 (FY 24-25) & Table 6A1 (FY 25-26)

B. Reclaimed in FY 25-26 due to Rule 37/37A (payment finally made): -
→ Claim in Table 6B (FY 24-25)
→ Reversal in Table 7A/7A1 (FY 24-25)
→ Reclaim in Table 6H (FY 25-26)

Golden Rule: -

ITC reclaimed under Rule 37/37A is treated as ITC of the year in which it is reclaimed. Always reported in Table 6H of that FY.

Summary Table: -

• Same FY claim–reverse–reclaim → 6B, 7A–7H, 6H
• Previous year ITC reclaimed → 6A1 or 6H depending on reason
• Reclaimed next year (non-Rule 37) → 13 (current FY) & 6A1 (next FY)
• Reclaimed next year (Rule 37/37A) → 6H (next FY)