University · GST Annual Return

GSTR-9 ITC Table Mapper.

Map claim, reversal and reclaim scenarios to the right annual-return table: 6B, 6H, 6A1, Table 7, Table 8C, Table 8H1 and Table 13.

Check GSTR-9 / 9C applicability

Map one ITC scenario

Invoice / ITC belongs to

What happened to the ITC?

Why was it reclaimed next year?

Annual return season

For reviewers, the problem is not the law; the table is.

Most GSTR-9 ITC mistakes come from using one table for every timing difference. The GSTN FAQ logic now separates normal preceding-year ITC, Rule 37 / 37A reclaims, import IGST claimed later, and RCM paid later.

Next step

Reconcile books, 2B and 3B before filing.

Open ITC reconciliation tracker Check annual-return applicability

How the GSTR-9 ITC table mapping works

The mapper converts the most common annual-return ITC timing scenarios into the table logic used in the GSTN GSTR-9/9C FAQs for FY 2024-25: normal ITC claims, same-year reversals, same-year reclaims, next-year reclaims, missed ITC first availed in the next year, import IGST claimed later, and RCM paid later.

The key distinction is between normal preceding-year ITC and Rule 37 / 37A reclaims. Normal next-year availment generally flows through Table 13 in the earlier year and Table 6A1 in the next year. Rule 37 / 37A reclaims are treated as ITC of the year of reclaim and are reported in Table 6H, not Table 6A1.

For import IGST paid in the current year but claimed in the next year, the FY 2024-25 annual-return changes introduced Table 8H1. For RCM, the GSTN position remains that liability and ITC are reported in the year in which the RCM tax is actually paid through GSTR-3B, with interest where applicable.

Worked example: March ITC reversed and reclaimed in April

A taxpayer claimed ITC of ₹1,20,000 in March 2025, reversed it in March 2025, and reclaimed it in April 2025 for a reason other than Rule 37 / 37A.

Inputs

Invoice yearFY 2024-25

ClaimMarch 2025

ReversalMarch 2025

ReclaimApril 2025, normal reason

Output

FY 2024-25 GSTR-9Original claim in Table 6, reversal in Table 7, reclaim disclosed in Table 13

FY 2025-26 GSTR-9Preceding-year ITC in Table 6A1

Not Table 6H6H is not used for this normal next-year reclaim

If the same reclaim was due to Rule 37 / 37A, the result changes: it would be reported in Table 6H of FY 2025-26 and not in Table 13 / 6A1.

Common mistakes

Putting every next-year reclaim in Table 6H

Table 6H is correct for same-year reclaims and Rule 37 / 37A reclaims. It is not the default bucket for every credit availed in the next financial year.

Using Table 8C for reclaims after reversal

Table 8C is for ITC of the financial year first availed in the next year. A credit that was claimed, reversed, and later reclaimed is a different pattern.

Missing Table 8H1 for import IGST

For FY 2024-25 onwards, import IGST paid in the year but claimed as ITC in the next year needs Table 8H1 treatment, not a generic 8C explanation.

Reporting unpaid RCM in the invoice year

RCM liability and related ITC follow the year of payment through GSTR-3B. The expense year alone does not decide the annual-return table.

Frequently asked questions

Where is ITC of the previous financial year claimed in the current year shown in GSTR-9?+

Normal preceding-year ITC claimed in the current year is separated in Table 6A1 of GSTR-9, provided it is not a Rule 37 / 37A reclaim. It is included in Table 6A and removed through 6A1 so current-year ITC can be bifurcated correctly.

Where is ITC claimed, reversed and reclaimed in the same year shown?+

The original claim is reported in the applicable Table 6 source row, the reversal is reported in Table 7, and the same-year reclaim is reported in Table 6H. Table 6A may include both the original claim and reclaim because it is auto-populated from GSTR-3B.

Where is ITC claimed and reversed this year but reclaimed next year shown?+

If the reclaim is for a reason other than Rule 37 / 37A, disclose it in Table 13 of the current-year GSTR-9 and Table 6A1 of the next-year GSTR-9. If it is a Rule 37 / 37A reclaim, report it in Table 6H of the year of reclaim and not in Table 13 / 6A1.

What is Table 8H1 in GSTR-9?+

Table 8H1 captures import-of-goods ITC where IGST was paid in the financial year but ITC was claimed in the next financial year. It was introduced in the FY 2024-25 annual-return changes to make import timing differences visible.

Where is RCM paid in the next year reported in GSTR-9?+

RCM liability and the related ITC are reported in GSTR-9 of the year in which the RCM tax is paid through GSTR-3B, not automatically in the year of the expense invoice. Interest may apply for late payment.

Authoritative sources

GSTN Consolidated FAQs on GSTR-9/9C for FY 2024-25 — GST portal advisory dated 17 December 2025 consolidated the October and December 2025 GSTR-9/9C FAQs, including Table 6A1, same-year reclaim, next-year reclaim, import ITC and RCM timing logic.

GSTR-9 / GSTR-9C applicability checker — Use before this mapper to determine whether annual return and self-certified reconciliation apply.

Always confirm against the latest version of the source. Regulations evolve and amendments are common.

Related calculators

GSTR-9 / 9C Applicability Checker →GSTR-2B ITC Reconciliation Tracker →GSTR-1 vs 3B Reconciliation Template →ITC Reversal Calculator →RCM Applicability Checker →

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Last reviewed: 2026-08-27 · For informational purposes only — not professional advice.