{"id":9586,"date":"2025-10-27T20:51:41","date_gmt":"2025-10-27T20:51:41","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9586"},"modified":"2025-11-18T10:10:31","modified_gmt":"2025-11-18T10:10:31","slug":"changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/","title":{"rendered":"Changes in ITC Reporting for GSTR-9 &#038; GSTR-9C for FY 2024\u201325"},"content":{"rendered":"<h2 data-start=\"199\" data-end=\"223\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8080\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg\" alt=\"GST bank account\" width=\"1280\" height=\"569\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--300x133.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--1024x455.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--768x341.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--800x356.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dff6153c05a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dff6153c05a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Key_Changes_in_ITC_Reporting_for_GSTR-9_GSTR-9C_for_FY_2024%E2%80%9325\" title=\"Key Changes in ITC Reporting for GSTR-9 &amp; GSTR-9C for FY 2024\u201325\">Key Changes in ITC Reporting for GSTR-9 &amp; GSTR-9C for FY 2024\u201325<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Changes_in_ITC_Presentation_in_GSTR-99C_for_FY_2024-25\" title=\"Changes in ITC Presentation in GSTR-9\/9C for FY 2024-25\">Changes in ITC Presentation in GSTR-9\/9C for FY 2024-25<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#GSTR-9_GSTR-9C_Applicability_under_GST\" title=\"GSTR-9 &amp; GSTR-9C Applicability under GST\u00a0\">GSTR-9 &amp; GSTR-9C Applicability under GST\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Key_Changes_in_ITC_Reporting_for_GSTR-9_FY_2024%E2%80%9325\" title=\"Key Changes in ITC Reporting for GSTR-9 (FY 2024\u201325)\">Key Changes in ITC Reporting for GSTR-9 (FY 2024\u201325)<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Treatment_of_Reclaimed_ITC_6H\" title=\"Treatment of Reclaimed ITC (6H)\">Treatment of Reclaimed ITC (6H)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Changes_in_Table_6_%E2%80%93_ITC_Availed_During_the_Financial_Year\" title=\"Changes in Table 6 \u2013 ITC Availed During the Financial Year\">Changes in Table 6 \u2013 ITC Availed During the Financial Year<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#New_Sub-Tables_Introduced\" title=\"New Sub-Tables Introduced\">New Sub-Tables Introduced<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Changes_in_Table_8_%E2%80%93_Other_ITC-Related_Information\" title=\"Changes in Table 8 \u2013 Other ITC-Related Information\">Changes in Table 8 \u2013 Other ITC-Related Information<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Auto-Population_Logic_Table_8A\" title=\"Auto-Population Logic (Table 8A)\">Auto-Population Logic (Table 8A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Refined_Reporting_in_Table_8C\" title=\"Refined Reporting in Table 8C\u00a0 :\u00a0\">Refined Reporting in Table 8C\u00a0 :\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Delinking_of_ITC_Tables\" title=\"Delinking of ITC Tables :\u00a0\">Delinking of ITC Tables :\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Key_Changes_in_GSTR-9C_FY_2024-25\" title=\"Key Changes in GSTR-9C (FY 2024-25)\">Key Changes in GSTR-9C (FY 2024-25)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-itc-reporting-for-gstr-9-gstr-9c-for-fy-2024-25\/#Practical_Implications_in_Reporting_for_GSTR-9_FY_2024%E2%80%9325\" title=\"Practical Implications in\u00a0Reporting for GSTR-9 (FY 2024\u201325)\">Practical Implications in\u00a0Reporting for GSTR-9 (FY 2024\u201325)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"199\" data-end=\"223\"><span class=\"ez-toc-section\" id=\"Key_Changes_in_ITC_Reporting_for_GSTR-9_GSTR-9C_for_FY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\">Key Changes in ITC Reporting for GSTR-9 &amp; GSTR-9C for FY 2024\u201325<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"330\" data-end=\"393\"><span class=\"ez-toc-section\" id=\"Changes_in_ITC_Presentation_in_GSTR-99C_for_FY_2024-25\"><\/span><strong data-start=\"334\" data-end=\"393\">Changes in ITC Presentation in GSTR-9\/9C for FY 2024-25<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"394\" data-end=\"502\">The revised GSTR-9\/9C formats for FY 2024-25 have introduced structural and computational changes to ensure <em data-start=\"612\" data-end=\"700\">accurate demarcation of Input Tax Credit (ITC) pertaining to different financial years<\/em> and eliminate artificial mismatches in reconciliation tables (particularly Table 8D). (As per Notification No. 13\/2025 \u2013 Central Tax dated 17.09.2025 and FAQ on GSTR-9\/9C dated 09.12.2024)<\/p>\n<h2 data-start=\"199\" data-end=\"223\"><span class=\"ez-toc-section\" id=\"GSTR-9_GSTR-9C_Applicability_under_GST\"><\/span><span style=\"color: #000080;\"><strong data-start=\"206\" data-end=\"223\">GSTR-9 &amp; GSTR-9C Applicability under GST\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"224\" data-end=\"657\">\n<thead data-start=\"224\" data-end=\"301\">\n<tr data-start=\"224\" data-end=\"301\">\n<th data-start=\"224\" data-end=\"238\" data-col-size=\"sm\">Return Type<\/th>\n<th data-start=\"238\" data-end=\"269\" data-col-size=\"sm\">Applicability for FY 2024-25<\/th>\n<th data-start=\"269\" data-end=\"290\" data-col-size=\"sm\">Turnover Threshold<\/th>\n<th data-start=\"290\" data-end=\"301\" data-col-size=\"lg\">Remarks<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"380\" data-end=\"657\">\n<tr data-start=\"380\" data-end=\"528\">\n<td data-start=\"380\" data-end=\"393\" data-col-size=\"sm\">GSTR-9<\/td>\n<td data-col-size=\"sm\" data-start=\"393\" data-end=\"405\">Mandatory<\/td>\n<td data-col-size=\"sm\" data-start=\"405\" data-end=\"418\">&gt; INR 2 crore<\/td>\n<td data-col-size=\"lg\" data-start=\"418\" data-end=\"528\">Exemption continues for taxpayers with turnover \u2264 INR 2 crore as per Notification No. 15\/2025\u2013Central Tax<\/td>\n<\/tr>\n<tr data-start=\"529\" data-end=\"657\">\n<td data-start=\"529\" data-end=\"543\" data-col-size=\"sm\">GSTR-9C<\/td>\n<td data-col-size=\"sm\" data-start=\"543\" data-end=\"555\">Mandatory<\/td>\n<td data-col-size=\"sm\" data-start=\"555\" data-end=\"596\">&gt; INR\u00a0 5 crore (PAN-wise, all-India basis)<\/td>\n<td data-col-size=\"lg\" data-start=\"596\" data-end=\"657\">Audit certification and reconciliation statement required<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 data-start=\"664\" data-end=\"709\"><span class=\"ez-toc-section\" id=\"Key_Changes_in_ITC_Reporting_for_GSTR-9_FY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\"><strong data-start=\"671\" data-end=\"709\">Key Changes in <\/strong><\/span><span style=\"color: #000080;\"><strong data-start=\"302\" data-end=\"358\">ITC Reporting for GSTR-9 (FY 2024\u201325)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"793\" data-end=\"850\"><span style=\"color: #000080;\"><strong data-start=\"798\" data-end=\"850\">New Segregation of ITC (Tables 6A(1) &amp; 6A(2))<\/strong><\/span><\/p>\n<ul data-start=\"851\" data-end=\"1220\">\n<li data-start=\"851\" data-end=\"1114\">\n<p data-start=\"853\" data-end=\"1114\">6A(1): To now include ITC of the <em data-start=\"890\" data-end=\"954\">preceding financial year availed in the current financial year<\/em>.<br data-start=\"955\" data-end=\"958\" \/>This figure should match with Table 13 of the previous year\u2019s return.<br data-start=\"1033\" data-end=\"1036\" \/><em data-start=\"1038\" data-end=\"1114\">Earlier, no such disclosure existed, causing negative figures in Table 8D.<\/em><\/p>\n<\/li>\n<li data-start=\"1115\" data-end=\"1220\">\n<p data-start=\"1117\" data-end=\"1220\">6A(2): Reflects <em data-start=\"1137\" data-end=\"1181\">balance ITC for the current financial year<\/em> after excluding ITC reported in 6A(1).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1227\" data-end=\"1263\"><span style=\"color: #000080;\"><strong>Revised Comparison Logic<\/strong><\/span><\/p>\n<ul data-start=\"1264\" data-end=\"1513\">\n<li data-start=\"1264\" data-end=\"1429\">\n<p data-start=\"1266\" data-end=\"1429\">6J (difference between ITC as per GSTR-3B and as per 6B-6H) will now compare totals with 6A(2) instead of the earlier 6A, because of the new segregation.<\/p>\n<\/li>\n<li data-start=\"1430\" data-end=\"1513\">\n<p data-start=\"1432\" data-end=\"1513\">Ideally, 6J = 0, ensuring internal consistency of ITC claims within the year.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"711\" data-end=\"749\"><span style=\"color: #000080;\"><strong data-start=\"711\" data-end=\"749\">E-commerce Supplies (Sec. 9(5)) : <\/strong><\/span>New rows 4G1 \/ 5C1 introduced for reporting supplies made through e-commerce operators.\u00a0Ensures reconciliation between GSTR-1, GSTR-3B, and GSTR-9.<\/p>\n<p data-start=\"913\" data-end=\"942\"><span style=\"color: #000080;\"><strong data-start=\"913\" data-end=\"942\">ITC Reporting Overhaul\u00a0 : <\/strong><\/span>Auto-population now sourced from GSTR-2B (Table 3.I) instead of GSTR-2A. Table 6A split into:<\/p>\n<ul data-start=\"943\" data-end=\"1242\">\n<li data-start=\"943\" data-end=\"1023\">\n<ul data-start=\"1053\" data-end=\"1182\">\n<li data-start=\"1053\" data-end=\"1128\">\n<p data-start=\"1055\" data-end=\"1128\">6A(1): ITC of preceding FY (e.g., FY 2023-24) claimed in FY 2024-25. 6A(1) will include ITC reclaimed (other than R.37\/37A) reversed in preceding FY and claimed in current FY.\u00a0 However, reclaimed ITC due to R.37\/37A of preceding FY will not be shown in 6A(1).<\/p>\n<\/li>\n<li data-start=\"1053\" data-end=\"1128\">\n<p data-start=\"1055\" data-end=\"1128\">6A(2): ITC pertaining to current FY 2024-25<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"1520\" data-end=\"1551\"><span style=\"color: #000080;\"><strong data-start=\"1525\" data-end=\"1551\">Linkage Adjustments<\/strong><\/span><\/p>\n<ul data-start=\"943\" data-end=\"1242\">\n<li data-start=\"1552\" data-end=\"1756\">\n<p data-start=\"1554\" data-end=\"1756\">6B (ITC from forward charge) now excludes ITC of earlier years and corresponds to 6A(2). This change eliminates artificial differences in Table 8D previously caused by carry-forward ITC.<\/p>\n<\/li>\n<li data-start=\"1757\" data-end=\"1848\">\n<p data-start=\"1759\" data-end=\"1848\">6H (ITC reclaimed) is excluded from Table 8B; 8B is now <em data-start=\"1823\" data-end=\"1847\">auto-populated from 6B<\/em>.<\/p>\n<\/li>\n<li data-start=\"1183\" data-end=\"1242\">\n<p data-start=\"1185\" data-end=\"1242\">Reclaimed ITC to be separately disclosed in Table 6H.<\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"1855\" data-end=\"1898\"><span class=\"ez-toc-section\" id=\"Treatment_of_Reclaimed_ITC_6H\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1860\" data-end=\"1898\">Treatment of Reclaimed ITC (6H)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 165px;\" width=\"1057\" data-start=\"1899\" data-end=\"2214\">\n<thead data-start=\"1899\" data-end=\"1932\">\n<tr data-start=\"1899\" data-end=\"1932\">\n<th data-start=\"1899\" data-end=\"1906\" data-col-size=\"md\">Case<\/th>\n<th data-start=\"1906\" data-end=\"1932\" data-col-size=\"sm\">Disclosure Requirement<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1967\" data-end=\"2214\">\n<tr data-start=\"1967\" data-end=\"2050\">\n<td data-start=\"1967\" data-end=\"2033\" data-col-size=\"md\">(i) ITC reclaimed (other than due to R.37\/37A) in the same year<\/td>\n<td data-start=\"2033\" data-end=\"2050\" data-col-size=\"sm\">Include in 6H<\/td>\n<\/tr>\n<tr data-start=\"2051\" data-end=\"2136\">\n<td data-start=\"2051\" data-end=\"2117\" data-col-size=\"md\">(ii) ITC reclaimed (other than due to R.37\/37A) of preceding FY<\/td>\n<td data-start=\"2117\" data-end=\"2136\" data-col-size=\"sm\">Exclude from 6H<\/td>\n<\/tr>\n<tr data-start=\"2137\" data-end=\"2214\">\n<td data-start=\"2137\" data-end=\"2197\" data-col-size=\"md\">(iii) ITC reclaimed due to R.37\/37A (current or prior FY)<\/td>\n<td data-start=\"2197\" data-end=\"2214\" data-col-size=\"sm\">Include in 6H<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1244\" data-end=\"1275\"><span style=\"color: #000080;\"><strong data-start=\"1244\" data-end=\"1275\">3. Unclaimed \/ Deferred ITC : <\/strong><\/span>ITC claimed up to 30 Nov 2025 (statutory limit) to be shown in Table 13 and 8C for cross-year allocation.<\/p>\n<p data-start=\"1397\" data-end=\"1433\"><span style=\"color: #000080;\"><strong data-start=\"1397\" data-end=\"1433\">4. Simplified ITC Classification : <\/strong><\/span>In Table 6, only Inputs and Capital Goods bifurcation needed.\u00a0Input Services not separately required.\u00a0Table 7H now allows a consolidated reversal (excluding TRAN).<\/p>\n<p data-start=\"1633\" data-end=\"1658\"><span style=\"color: #000080;\"><strong data-start=\"1633\" data-end=\"1658\">5. HSN Code Reporting\u00a0 : <\/strong><\/span>6-digit HSN mandatory for taxpayers with turnover &gt; \u20b95 crore. &amp; 4-digit HSN sufficient for others.\u00a0The GST Annual Return (GSTR-9) for FY 2024\u201325 introduces major revisions to the Input Tax Credit (ITC) reporting structure \u2014 particularly in Table 6 and Table 8. These changes are designed to improve year-wise reconciliation and align ITC disclosure with the static GSTR-2B statement.<\/p>\n<h3 data-start=\"671\" data-end=\"743\"><span class=\"ez-toc-section\" id=\"Changes_in_Table_6_%E2%80%93_ITC_Availed_During_the_Financial_Year\"><\/span><span style=\"color: #000080;\"><strong data-start=\"678\" data-end=\"743\">Changes in Table 6 \u2013 ITC Availed During the Financial Year<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"745\" data-end=\"842\">The structure of Table 6 has been expanded to distinguish ITC based on when it was availed.<\/p>\n<h4 data-start=\"844\" data-end=\"881\"><span class=\"ez-toc-section\" id=\"New_Sub-Tables_Introduced\"><\/span><span style=\"color: #000080;\"><strong data-start=\"852\" data-end=\"881\">New Sub-Tables Introduced<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul data-start=\"882\" data-end=\"1228\">\n<li data-start=\"882\" data-end=\"1006\">\n<p data-start=\"884\" data-end=\"1006\">Table 6A1: Captures ITC of the preceding financial year (FY 2023\u201324) that was claimed during FY 2024\u201325.<\/p>\n<\/li>\n<li data-start=\"1008\" data-end=\"1228\">\n<p data-start=\"1010\" data-end=\"1118\">Table 6A2: The total ITC auto-populated in Table 6A (Total ITC Availed) is now split into:<\/p>\n<ul data-start=\"1121\" data-end=\"1228\">\n<li data-start=\"1121\" data-end=\"1164\">\n<p data-start=\"1123\" data-end=\"1164\">6A1: ITC of the preceding year, and<\/p>\n<\/li>\n<li data-start=\"1167\" data-end=\"1228\">\n<p data-start=\"1169\" data-end=\"1228\">6A2: ITC pertaining to the current year (FY 2024\u201325).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\">Reclaiming ITC :\u00a0<\/span>If ITC was reversed earlier and reclaimed within the same year, it must be shown in Table 6H. However, the treatment differs based on the timing and rule under which the reclaim is made requiring careful classification.<\/p>\n<h3 data-start=\"1507\" data-end=\"1571\"><span class=\"ez-toc-section\" id=\"Changes_in_Table_8_%E2%80%93_Other_ITC-Related_Information\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1514\" data-end=\"1571\">Changes in Table 8 \u2013 Other ITC-Related Information<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1573\" data-end=\"1670\">Table 8 has been refined to strengthen reconciliation between GSTR-2B and actual ITC availed.<\/p>\n<h4 data-start=\"1672\" data-end=\"1716\"><span class=\"ez-toc-section\" id=\"Auto-Population_Logic_Table_8A\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1680\" data-end=\"1716\">Auto-Population Logic (Table 8A)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul data-start=\"1717\" data-end=\"2129\">\n<li data-start=\"1717\" data-end=\"1835\">\n<p data-start=\"1719\" data-end=\"1835\">Source of data: Auto-populated from GSTR-2B (static statement), replacing the earlier dynamic GSTR-2A.<\/p>\n<\/li>\n<li data-start=\"1836\" data-end=\"1994\">\n<p data-start=\"1838\" data-end=\"1994\">Scope of data: Includes invoices relating to FY 2024\u201325 appearing in GSTR-2B up to October 2025, consistent with the statutory ITC time limit.<\/p>\n<\/li>\n<li data-start=\"1995\" data-end=\"2129\">\n<p data-start=\"1997\" data-end=\"2129\">Exclusions: Invoices pertaining to earlier years that appear in FY 2024\u201325\u2019s GSTR-2B will not be considered in Table 8A.<\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"2131\" data-end=\"2172\"><span class=\"ez-toc-section\" id=\"Refined_Reporting_in_Table_8C\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2139\" data-end=\"2172\">Refined Reporting in Table 8C\u00a0 :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-start=\"2131\" data-end=\"2172\"><span style=\"color: #000080;\"><strong data-start=\"2637\" data-end=\"2664\">Revision in Table 8C : <\/strong><strong data-start=\"2667\" data-end=\"2673\">8C<\/strong> will exclude ITC of the preceding FY that was claimed and reversed earlier\u00a0 a shift from the prior FAQ interpretation.<\/span><\/p>\n<h4 data-start=\"2531\" data-end=\"2566\"><span class=\"ez-toc-section\" id=\"Delinking_of_ITC_Tables\"><\/span><span style=\"color: #000080;\"><strong>Delinking of ITC Tables :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p data-start=\"2531\" data-end=\"2566\">The auto-population of Table 8B is now based only on Table 6B (regular ITC availed) \u2014 excluding any ITC reclaimed under Table 6H. This aims to eliminate mismatches in Table 8D.<\/p>\n<p data-start=\"2131\" data-end=\"2172\">New Table 8H1 : Introduced for IGST on imports of goods relating to FY 2024\u201325, where ITC is claimed in the next FY (2025\u201326).<\/p>\n<p data-start=\"2796\" data-end=\"2846\"><span style=\"color: #000080;\"><strong data-start=\"2801\" data-end=\"2846\">GSTR-9C \u2013 Relevance Issue in Table 12B : <\/strong><\/span><\/p>\n<ul>\n<li data-start=\"2796\" data-end=\"2846\">No change made to Table 12B of GSTR-9C, which still compares ITC as per books with total ITC as per GSTR-9 Table 7J. Since 7J now excludes earlier-year ITC (reported in 6A1), this table may generate unwarranted differences\u2014an anomaly yet unaddressed.<\/li>\n<li data-start=\"3143\" data-end=\"3230\">Structural mismatches in Table 8D due to earlier-year ITC are now eliminated.\u00a0Differences in 8D, if any, will now reflect genuine ITC availment or reconciliation gaps.\u00a0This invalidates the 2019 clarification (Press Release dated 04-06-2019) that asked taxpayers to <em data-start=\"3428\" data-end=\"3451\">ignore 8D differences<\/em> arising due to timing issues.<\/li>\n<li data-start=\"3510\" data-end=\"3617\">Frequent annual modifications in GSTR-9\/9C continue to erode consistency in reporting and reconciliation.\u00a0Even the latest FAQ (page 12) hints at <em data-start=\"3659\" data-end=\"3700\">further changes expected for FY 2025-26<\/em>, indicating that stability in return structure remains elusive.<\/li>\n<\/ul>\n<h3 data-start=\"1780\" data-end=\"1826\"><span class=\"ez-toc-section\" id=\"Key_Changes_in_GSTR-9C_FY_2024-25\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1787\" data-end=\"1826\">Key Changes in GSTR-9C (FY 2024-25)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-9686\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR-9-Mandatory-vs-Optional-Tables-For-FY-2024-25.jpg\" alt=\"GSTR-9 Mandatory vs Optional Tables For FY 2024-25\" width=\"1154\" height=\"1614\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR-9-Mandatory-vs-Optional-Tables-For-FY-2024-25.jpg 915w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR-9-Mandatory-vs-Optional-Tables-For-FY-2024-25-214x300.jpg 214w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR-9-Mandatory-vs-Optional-Tables-For-FY-2024-25-732x1024.jpg 732w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR-9-Mandatory-vs-Optional-Tables-For-FY-2024-25-768x1074.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/GSTR-9-Mandatory-vs-Optional-Tables-For-FY-2024-25-800x1119.jpg 800w\" sizes=\"(max-width: 1154px) 100vw, 1154px\" \/><\/p>\n<ul>\n<li data-start=\"1828\" data-end=\"1868\">ITC Disclosure (Tables 12B &amp; 12C) : Mandatory reporting of ITC as per books vs. ITC claimed, along with reconciliation variances.<\/li>\n<li data-start=\"1970\" data-end=\"2002\">Rate-wise Tax Segregation : Inclusion of 6% slab for brick manufacturers (and other notified supplies).<\/li>\n<li data-start=\"2086\" data-end=\"2113\">Turnover Adjustments : Line-wise adjustment reporting from Table 5B to 5O \u2014 clubbing not allowed.<\/li>\n<li data-start=\"2196\" data-end=\"2246\">Optional Cost-Center ITC Mapping (Table 14) : Remains optional but recommended for large entities to improve traceability of ITC utilization..<\/li>\n<li data-start=\"2196\" data-end=\"2246\">Enhanced ITC Reconciliation: Greater granularity means taxpayers must reconcile ITC year-wise and source-wise.<\/li>\n<li data-start=\"2196\" data-end=\"2246\">Maintain Separate ITC Records: Track ITC claimed, reversed, and reclaimed distinctly \u2014 based on timing and applicable rule.<\/li>\n<li data-start=\"2196\" data-end=\"2246\">GSTR-2B Becomes the Primary Reference: Since GSTR-2B is now the only data source for ITC auto-population in GSTR-9, regular monthly reconciliation is essential to avoid mismatches and loss of credit.<\/li>\n<\/ul>\n<h3 data-start=\"2351\" data-end=\"2384\"><span class=\"ez-toc-section\" id=\"Practical_Implications_in_Reporting_for_GSTR-9_FY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2358\" data-end=\"2384\">Practical Implications in\u00a0<\/strong><strong data-start=\"302\" data-end=\"358\">Reporting for GSTR-9 (FY 2024\u201325)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"2385\" data-end=\"2758\">\n<li data-start=\"2385\" data-end=\"2492\">\n<p data-start=\"2387\" data-end=\"2492\">GSTR-2B Reconciliation becomes the backbone for ITC validation \u2014 monthly reconciliation is crucial.<\/p>\n<\/li>\n<li data-start=\"2493\" data-end=\"2581\">\n<p data-start=\"2495\" data-end=\"2581\">Maintain year-wise ITC trail (claimed, reversed, reclaimed) for audit readiness.<\/p>\n<\/li>\n<li data-start=\"2582\" data-end=\"2673\">\n<p data-start=\"2584\" data-end=\"2673\">Cross-verify e-commerce and Section 9(5) supplies to avoid duplication or omission.<\/p>\n<\/li>\n<li data-start=\"2674\" data-end=\"2758\">\n<p data-start=\"2676\" data-end=\"2758\">Ensure PAN-wise turnover aggregation before determining GSTR-9C applicability.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Key Changes in ITC Reporting for GSTR-9 &amp; GSTR-9C for FY 2024\u201325 Changes in ITC Presentation in GSTR-9\/9C for FY 2024-25 The revised GSTR-9\/9C formats for FY 2024-25 have introduced structural and computational changes to ensure accurate demarcation of Input Tax Credit (ITC) pertaining to different financial years and eliminate artificial mismatches in reconciliation tables &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[1232],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9586"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9586"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9586\/revisions"}],"predecessor-version":[{"id":9588,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9586\/revisions\/9588"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}