GSTR-9 Reporting: Claim, Reversal, and Reclaim of ITC in the Same FY

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GSTR-9 Reporting: Claim, Reversal, and Reclaim of ITC in the Same FY

How to Accurately Report Three Major ITC Events in the Annual Return (FY 2024-25).

A frequent challenge in GST annual reconciliation is accurately reporting Input Tax Credit (ITC) that was claimed, subsequently reversed due to non-compliance, and then legitimately reclaimed within the same financial year (FY 2024-25). This guidance clarifies the precise tables within GSTR 9 where these three distinct events must be reported.

The Impact on GSTR-9 Table 6A Auto-Population

Table 6A of GSTR 9 is auto populated from Table 4A (1 to 5) of GSTR 3B for the entire FY from April 2024 to March 2025. Therefore, in the given scenario (claim, reversal, and reclaim), the total ITC amount will appear twice in Table 6A of GSTR 9: once for the initial claim and a second time for the reclaimed amount.

To prevent double-counting of ITC, these three events must be reported in separate tables, ensuring accurate final computation:

  • **Original Claim:** The initial claim should be reported in Table 6B.
  • **Reversal:** The reversal should be reported in Table 7 (Table 7A to 7H, as the case may be).
  • **Reclaimed:** The subsequently reclaimed amount should be reported in Table 6H.

Example 1: Reversal due to Non-Payment (Rule 37)

Mr A claimed Rs 100 (IGST) in April 2024. He reversed the same in October 2024 due to non-payment to the supplier within 180 days (as per rule 37 of CGST Rule 2017). This amount was reclaimed in March 2025 after payment was made.

The reporting in the GSTR 9 for FY 2024-25 will be:

  1. Original claim in Table 6B of GSTR 9 for FY 2024-25.
  2. Reversal of same in Table 7A of GSTR 9 for FY 2024-25.
  3. Reclaim in Table 6H of GSTR 9 for FY 2024-25.

Example 2: Reversal due to Non-Receipt of Goods

Mr A claimed Rs 100 (IGST) in April 2024 and reversed the same in April 2024 due to non-receipt of goods (as per Circular No. 170/02/2022-GST 6th July 2022). The same was reclaimed in May 2024 after the goods were received.

The reporting in the GSTR 9 for FY 2024-25 will be:

  1. Original claim in Table 6B of GSTR 9 for FY 2024-25.
  2. Reversal of same in Table 7H of GSTR 9 for FY 2024-25.
  3. Reclaim in Table 6H of GSTR 9 for FY 2024-25.

Professional Insight: Key Takeaway 💡

The key to accurate GSTR 9 filing is understanding that the initial auto-populated amount in Table 6A includes all entries, even double entries resulting from a claim-reclaim cycle. Taxpayers must proactively use Table 7 for mandatory reversal reporting and Table 6H for the reclaim amount to ensure the net ITC value in the final return is correct and supported by proper bifurcation, as demonstrated in these examples.

Source: GST Portal FAQs on Annual Return FY 2024-25.

Statutory Reference: Section 44 of the CGST Act, 2017.

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